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Sample 1040x Filled Out

Sample 1040x filled out Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Sample 1040x filled out Filing options when no return is required. Sample 1040x filled out What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Sample 1040x filled out Claim for refund process. Sample 1040x filled out How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Sample 1040x filled out The worker is your employee if you can control not only what work is done, but how it is done. Sample 1040x filled out If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Sample 1040x filled out It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Sample 1040x filled out Example. Sample 1040x filled out You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Sample 1040x filled out Betty follows your specific instructions about household and child care duties. Sample 1040x filled out You provide the household equipment and supplies that Betty needs to do her work. Sample 1040x filled out Betty is your household employee. Sample 1040x filled out Household work. Sample 1040x filled out   Household work is work done in or around your home. Sample 1040x filled out Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Sample 1040x filled out Workers who are not your employees. Sample 1040x filled out   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Sample 1040x filled out A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Sample 1040x filled out   A worker who performs child care services for you in his or her home generally is not your employee. Sample 1040x filled out   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Sample 1040x filled out Example. Sample 1040x filled out You made an agreement with John Peters to care for your lawn. Sample 1040x filled out John runs a lawn care business and offers his services to the general public. Sample 1040x filled out He provides his own tools and supplies, and he hires and pays any helpers he needs. Sample 1040x filled out Neither John nor his helpers are your household employees. Sample 1040x filled out More information. Sample 1040x filled out   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Sample 1040x filled out Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Sample 1040x filled out When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Sample 1040x filled out S. Sample 1040x filled out Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Sample 1040x filled out No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Sample 1040x filled out You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Sample 1040x filled out Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Sample 1040x filled out You should keep the completed Form I-9 in your own records. Sample 1040x filled out Do not submit it to the IRS, the USCIS, or any other government or other entity. Sample 1040x filled out The form must be kept available for review upon notice by an authorized U. Sample 1040x filled out S. Sample 1040x filled out Government official. Sample 1040x filled out Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Sample 1040x filled out Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Sample 1040x filled out uscis. Sample 1040x filled out gov. Sample 1040x filled out If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Sample 1040x filled out You also can visit the USCIS website at www. Sample 1040x filled out uscis. Sample 1040x filled out gov to get Form I-9. Sample 1040x filled out For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Sample 1040x filled out Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Sample 1040x filled out To find out, read Table 1. Sample 1040x filled out You do not need to withhold federal income tax from your household employee's wages. Sample 1040x filled out But if your employee asks you to withhold it, you can. Sample 1040x filled out See Do You Need To Withhold Federal Income Tax, later. Sample 1040x filled out If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Sample 1040x filled out If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Sample 1040x filled out The rest of this publication does not apply to you. Sample 1040x filled out State employment taxes. Sample 1040x filled out   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Sample 1040x filled out For a list of state unemployment tax agencies, visit the U. Sample 1040x filled out S. Sample 1040x filled out Department of Labor's website at www. Sample 1040x filled out workforcesecurity. Sample 1040x filled out doleta. Sample 1040x filled out gov/unemploy/agencies. Sample 1040x filled out asp. Sample 1040x filled out You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Sample 1040x filled out    Table 1. Sample 1040x filled out Do You Need To Pay Employment Taxes? IF you . Sample 1040x filled out . Sample 1040x filled out . Sample 1040x filled out THEN you need to . Sample 1040x filled out . Sample 1040x filled out . Sample 1040x filled out A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Sample 1040x filled out Withhold and pay social security and Medicare taxes. Sample 1040x filled out The taxes are 15. Sample 1040x filled out 3%1 of cash wages. Sample 1040x filled out Your employee's share is 7. Sample 1040x filled out 65%1. Sample 1040x filled out   (You can choose to pay it yourself and not withhold it. Sample 1040x filled out ) Your share is 7. Sample 1040x filled out 65%. Sample 1040x filled out   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Sample 1040x filled out B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Sample 1040x filled out Pay federal unemployment tax. Sample 1040x filled out The tax is 6% of cash wages. Sample 1040x filled out Wages over $7,000 a year per employee are not taxed. Sample 1040x filled out You also may owe state unemployment tax. Sample 1040x filled out   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Sample 1040x filled out 1In addition to withholding Medicare tax at 1. Sample 1040x filled out 45%, you must withhold a 0. Sample 1040x filled out 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Sample 1040x filled out You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Sample 1040x filled out Additional Medicare Tax is only imposed on the employee. Sample 1040x filled out There is no employer share of Additional Medicare Tax. Sample 1040x filled out All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Sample 1040x filled out Note. Sample 1040x filled out If neither A nor B above applies, you do not need to pay any federal employment taxes. Sample 1040x filled out But you may still need to pay state employment taxes. Sample 1040x filled out Table 2. Sample 1040x filled out Household Employer's Checklist You may need to do the following things when you have a household employee. Sample 1040x filled out   When you hire a household employee: □ Find out if the person can legally work in the United States. Sample 1040x filled out  □ Find out if you need to pay state taxes. Sample 1040x filled out When you pay your household employee: □ Withhold social security and Medicare taxes. Sample 1040x filled out  □ Withhold federal income tax. Sample 1040x filled out  □ Decide how you will make tax payments. Sample 1040x filled out  □ Keep records. Sample 1040x filled out By February 2, 2015: □ Get an employer identification number (EIN). Sample 1040x filled out  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Sample 1040x filled out By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Sample 1040x filled out By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Sample 1040x filled out  If you do not have to file a return, file Schedule H by itself. Sample 1040x filled out Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Sample 1040x filled out The Medicare tax pays for hospital insurance. Sample 1040x filled out Both you and your household employee may owe social security and Medicare taxes. Sample 1040x filled out Your share is 7. Sample 1040x filled out 65% (6. Sample 1040x filled out 2% for social security tax and 1. Sample 1040x filled out 45% for Medicare tax) of the employee's social security and Medicare wages. Sample 1040x filled out Your employee's share is also 7. Sample 1040x filled out 65% (6. Sample 1040x filled out 2% for social security tax and 1. Sample 1040x filled out 45% for Medicare tax). Sample 1040x filled out In addition to withholding Medicare tax at 1. Sample 1040x filled out 45%, you must withhold a 0. Sample 1040x filled out 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Sample 1040x filled out You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Sample 1040x filled out Additional Medicare Tax is only imposed on the employee. Sample 1040x filled out There is no employer share of Additional Medicare Tax. Sample 1040x filled out All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Sample 1040x filled out For more information on Additional Medicare Tax, visit IRS. Sample 1040x filled out gov and enter “Additional Medicare Tax” in the search box. Sample 1040x filled out Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Sample 1040x filled out You are responsible for payment of your employee's share of the taxes as well as your own. Sample 1040x filled out You can either withhold your employee's share from the employee's wages or pay it from your own funds. Sample 1040x filled out If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Sample 1040x filled out Pay the taxes as discussed under How Do You Make Tax Payments, later. Sample 1040x filled out Also, see What Forms Must You File, later. Sample 1040x filled out Social security and Medicare wages. Sample 1040x filled out   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Sample 1040x filled out   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Sample 1040x filled out However, any noncash wages you pay do not count as social security and Medicare wages. Sample 1040x filled out   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Sample 1040x filled out Cash wages. Sample 1040x filled out   Cash wages include wages you pay by check, money order, etc. Sample 1040x filled out Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Sample 1040x filled out However, cash you give your employee in place of these items is included in cash wages. Sample 1040x filled out State disability payments treated as wages. Sample 1040x filled out   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Sample 1040x filled out For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Sample 1040x filled out Wages not counted. Sample 1040x filled out   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Sample 1040x filled out Your spouse. Sample 1040x filled out Your child who is under the age of 21. Sample 1040x filled out Your parent. Sample 1040x filled out Exception: Count these wages if both the following conditions apply. Sample 1040x filled out Your parent cares for your child who is either of the following. Sample 1040x filled out Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Sample 1040x filled out Your marital status is one of the following. Sample 1040x filled out You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Sample 1040x filled out An employee who is under the age of 18 at any time during the year. Sample 1040x filled out Exception: Count these wages if providing household services is the employee's principal occupation. Sample 1040x filled out If the employee is a student, providing household services is not considered to be his or her principal occupation. Sample 1040x filled out Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Sample 1040x filled out Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Sample 1040x filled out If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Sample 1040x filled out A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Sample 1040x filled out If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Sample 1040x filled out If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Sample 1040x filled out See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Sample 1040x filled out Withholding the employee's share. Sample 1040x filled out   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Sample 1040x filled out However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Sample 1040x filled out   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Sample 1040x filled out If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Sample 1040x filled out   Withhold 7. Sample 1040x filled out 65% (6. Sample 1040x filled out 2% for social security tax and 1. Sample 1040x filled out 45% for Medicare tax) from each payment of social security and Medicare wages. Sample 1040x filled out Generally, you can use Table 3 to figure the proper amount to withhold. Sample 1040x filled out You will pay the amount withheld to the IRS with your share of the taxes. Sample 1040x filled out Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Sample 1040x filled out Table 3. Sample 1040x filled out Employee Social Security (6. Sample 1040x filled out 2%) and Medicare (1. Sample 1040x filled out 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Sample 1040x filled out ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Sample 1040x filled out For example, on a wage payment of $180, the employee social security tax is $11. Sample 1040x filled out 16 ($6. Sample 1040x filled out 20 tax on $100 plus $4. Sample 1040x filled out 96 on $80 wages). Sample 1040x filled out The employee Medicare tax is $2. Sample 1040x filled out 61 ($1. Sample 1040x filled out 45 tax on $100 plus $1. Sample 1040x filled out 16 on $80 wages). Sample 1040x filled out If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Sample 1040x filled out 00 . Sample 1040x filled out $ . 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Sample 1040x filled out 77 1. Sample 1040x filled out 35 44. Sample 1040x filled out 00 . Sample 1040x filled out 2. Sample 1040x filled out 73 . Sample 1040x filled out 64 94. Sample 1040x filled out 00 . Sample 1040x filled out 5. Sample 1040x filled out 83 1. Sample 1040x filled out 36 45. Sample 1040x filled out 00 . Sample 1040x filled out 2. Sample 1040x filled out 79 . Sample 1040x filled out 65 95. Sample 1040x filled out 00 . Sample 1040x filled out 5. Sample 1040x filled out 89 1. Sample 1040x filled out 38 46. Sample 1040x filled out 00 . Sample 1040x filled out 2. Sample 1040x filled out 85 . Sample 1040x filled out 67 96. Sample 1040x filled out 00 . Sample 1040x filled out 5. Sample 1040x filled out 95 1. Sample 1040x filled out 39 47. Sample 1040x filled out 00 . Sample 1040x filled out 2. Sample 1040x filled out 91 . Sample 1040x filled out 68 97. Sample 1040x filled out 00 . Sample 1040x filled out 6. Sample 1040x filled out 01 1. Sample 1040x filled out 41 48. Sample 1040x filled out 00 . Sample 1040x filled out 2. Sample 1040x filled out 98 . Sample 1040x filled out 70 98. Sample 1040x filled out 00 . Sample 1040x filled out 6. Sample 1040x filled out 08 1. Sample 1040x filled out 42 49. Sample 1040x filled out 00 . Sample 1040x filled out 3. Sample 1040x filled out 04 . Sample 1040x filled out 71 99. Sample 1040x filled out 00 . Sample 1040x filled out 6. Sample 1040x filled out 14 1. Sample 1040x filled out 44 50. Sample 1040x filled out 00 . Sample 1040x filled out 3. Sample 1040x filled out 10 . Sample 1040x filled out 73 100. Sample 1040x filled out 00 . Sample 1040x filled out 6. Sample 1040x filled out 20 1. Sample 1040x filled out 45 1In addition to withholding Medicare tax at 1. Sample 1040x filled out 45%, you must withhold a 0. Sample 1040x filled out 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Sample 1040x filled out You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Sample 1040x filled out Additional Medicare Tax is only imposed on the employee. Sample 1040x filled out There is no employer share of Additional Medicare Tax. Sample 1040x filled out All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Sample 1040x filled out   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Sample 1040x filled out If you withhold too much, you should repay the employee. Sample 1040x filled out    In addition to withholding Medicare tax at 1. Sample 1040x filled out 45%, you must withhold a 0. Sample 1040x filled out 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Sample 1040x filled out You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Sample 1040x filled out Additional Medicare Tax is only imposed on the employee. Sample 1040x filled out There is no employer share of Additional Medicare Tax. Sample 1040x filled out All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Sample 1040x filled out For more information on Additional Medicare Tax, visit IRS. Sample 1040x filled out gov and enter “Additional Medicare Tax” in the search box. Sample 1040x filled out Example. Sample 1040x filled out On February 13, 2014, Mary Brown hired Jane R. Sample 1040x filled out Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Sample 1040x filled out Jane worked for the remainder of the year (a total of 46 weeks). Sample 1040x filled out Mary did not give Jane a Form W-4 to request federal or state tax withholding. Sample 1040x filled out The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Sample 1040x filled out See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Sample 1040x filled out Total cash wages paid to Jane $2,300. Sample 1040x filled out 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Sample 1040x filled out 60 ($2,300 x 6. Sample 1040x filled out 2% (. Sample 1040x filled out 062))         Medicare tax $33. Sample 1040x filled out 35       ($2,300 x 1. Sample 1040x filled out 45% (. Sample 1040x filled out 0145)) Mary's share of:     Social security tax $142. Sample 1040x filled out 60  ($2,300 x 6. Sample 1040x filled out 2% (. Sample 1040x filled out 062))           Medicare tax $33. Sample 1040x filled out 35  ($2,300 x 1. Sample 1040x filled out 45% (. Sample 1040x filled out 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Sample 1040x filled out 00   Box 4: Social security tax withheld 142. Sample 1040x filled out 60   Box 6: Medicare tax withheld 33. Sample 1040x filled out 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Sample 1040x filled out Not withholding the employee's share. Sample 1040x filled out   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Sample 1040x filled out The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Sample 1040x filled out However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Sample 1040x filled out Example. Sample 1040x filled out In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Sample 1040x filled out You expect to pay your employee $1,900 or more for the year. Sample 1040x filled out You decide to pay your employee's share of social security and Medicare taxes from your own funds. Sample 1040x filled out You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Sample 1040x filled out For social security and Medicare tax purposes, your employee's wages each payday are $100. Sample 1040x filled out For each wage payment, you will pay $15. Sample 1040x filled out 30 when you pay the taxes. Sample 1040x filled out This is $7. Sample 1040x filled out 65 ($6. Sample 1040x filled out 20 for social security tax + $1. Sample 1040x filled out 45 for Medicare tax) to cover your employee's share plus $7. Sample 1040x filled out 65 ($6. Sample 1040x filled out 20 for social security tax + $1. Sample 1040x filled out 45 for Medicare tax) for your share. Sample 1040x filled out For income tax purposes, your employee's wages each payday are $107. Sample 1040x filled out 65 ($100 + the $7. Sample 1040x filled out 65 you will pay to cover your employee's share of social security and Medicare taxes). Sample 1040x filled out Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Sample 1040x filled out Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Sample 1040x filled out Or, you may owe only the FUTA tax or only the state unemployment tax. Sample 1040x filled out To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Sample 1040x filled out For a list of state unemployment tax agencies, visit the U. Sample 1040x filled out S. Sample 1040x filled out Department of Labor's website at www. Sample 1040x filled out workforcesecurity. Sample 1040x filled out doleta. Sample 1040x filled out gov/unemploy/agencies. Sample 1040x filled out asp. Sample 1040x filled out You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Sample 1040x filled out The FUTA tax is 6. Sample 1040x filled out 0% of your employee's FUTA wages. Sample 1040x filled out However, you may be able to take a credit of up to 5. Sample 1040x filled out 4% against the FUTA tax, resulting in a net tax rate of 0. Sample 1040x filled out 6%. Sample 1040x filled out Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Sample 1040x filled out The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Sample 1040x filled out (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Sample 1040x filled out ) Note. Sample 1040x filled out   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Sample 1040x filled out The term “legal holiday” means any legal holiday in the District of Columbia. Sample 1040x filled out Pay the tax as discussed under How Do You Make Tax Payments, later. Sample 1040x filled out Also, see What Forms Must You File, later. Sample 1040x filled out Note. Sample 1040x filled out   The 5. Sample 1040x filled out 4% credit is reduced for wages paid in a credit reduction state. Sample 1040x filled out See the Instructions for Schedule H (Form 1040). Sample 1040x filled out Do not withhold the FUTA tax from your employee's wages. Sample 1040x filled out You must pay it from your own funds. Sample 1040x filled out FUTA wages. Sample 1040x filled out   Figure the FUTA tax on the FUTA wages you pay. Sample 1040x filled out If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Sample 1040x filled out (A calendar quarter is January through March, April through June, July through September, or October through December. Sample 1040x filled out ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Sample 1040x filled out For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Sample 1040x filled out Wages not counted. Sample 1040x filled out   Do not count wages you pay to any of the following individuals as FUTA wages. Sample 1040x filled out Your spouse. Sample 1040x filled out Your child who is under the age of 21. Sample 1040x filled out Your parent. Sample 1040x filled out Credit for 2013. Sample 1040x filled out   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Sample 1040x filled out Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Sample 1040x filled out Worksheet A. Sample 1040x filled out Worksheet for Credit for Late Contributions 1. Sample 1040x filled out Enter the amount from Schedule H, line 22   2. Sample 1040x filled out Enter the amount from Schedule H, line 19   3. Sample 1040x filled out Subtract line 2 from line 1. Sample 1040x filled out If zero or less, enter -0-   4. Sample 1040x filled out Enter total contributions paid to the state(s) after the Form 1040 due date   5. Sample 1040x filled out Enter the smaller of line 3 or line 4   6. Sample 1040x filled out Multiply line 5 by . Sample 1040x filled out 90 (90%)   7. Sample 1040x filled out Add lines 2 and 6   8. Sample 1040x filled out Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Sample 1040x filled out You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Sample 1040x filled out The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Sample 1040x filled out If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Sample 1040x filled out If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Sample 1040x filled out Pay the tax as discussed under How Do You Make Tax Payments, later. Sample 1040x filled out Also, see What Forms Must You File, later. Sample 1040x filled out Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Sample 1040x filled out Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Sample 1040x filled out Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Sample 1040x filled out Publication 15 (Circular E) contains detailed instructions. Sample 1040x filled out Wages. Sample 1040x filled out   Figure federal income tax withholding on both cash and noncash wages you pay. Sample 1040x filled out Measure wages you pay in any form other than cash by the fair market value of the noncash item. Sample 1040x filled out   Do not count as wages any of the following items. Sample 1040x filled out Meals provided to your employee at your home for your convenience. Sample 1040x filled out Lodging provided to your employee at your home for your convenience and as a condition of employment. Sample 1040x filled out Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Sample 1040x filled out A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Sample 1040x filled out See Publication 15-B for special requirements for this exclusion. Sample 1040x filled out Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Sample 1040x filled out   See Publication 15 (Circular E) for more information on cash and noncash wages. Sample 1040x filled out Paying tax without withholding. Sample 1040x filled out   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Sample 1040x filled out It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Sample 1040x filled out What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Sample 1040x filled out This credit reduces their tax or allows them to receive a payment from the IRS. Sample 1040x filled out You also may have to give your employee a notice about the EIC. Sample 1040x filled out Notice about the EIC. Sample 1040x filled out   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Sample 1040x filled out If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Sample 1040x filled out   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Sample 1040x filled out A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Sample 1040x filled out Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Sample 1040x filled out Your own written statement with the same wording as in Notice 797. Sample 1040x filled out If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Sample 1040x filled out If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Sample 1040x filled out If Form W-2 is not required, you must notify the employee by February 7, 2015. Sample 1040x filled out   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Sample 1040x filled out Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Sample 1040x filled out How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Sample 1040x filled out Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Sample 1040x filled out Add these household employment taxes to your income tax. Sample 1040x filled out Pay the amount due by April 15, 2015. Sample 1040x filled out For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Sample 1040x filled out You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Sample 1040x filled out You can pay the additional tax in any of the following ways. Sample 1040x filled out Ask your employer to withhold more federal income tax from your wages in 2014. Sample 1040x filled out Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Sample 1040x filled out Make estimated tax payments for 2014 to the IRS. Sample 1040x filled out Increase your payments if you already make estimated tax payments. Sample 1040x filled out You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Sample 1040x filled out (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Sample 1040x filled out ) However, you will not be subject to the penalty if both of the following situations apply to you. Sample 1040x filled out You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Sample 1040x filled out Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Sample 1040x filled out Asking for more federal income tax withholding. Sample 1040x filled out   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Sample 1040x filled out Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Sample 1040x filled out   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Sample 1040x filled out Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Sample 1040x filled out   See Publication 505 to make sure you will have the right amount withheld. Sample 1040x filled out It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Sample 1040x filled out Paying estimated tax. Sample 1040x filled out   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Sample 1040x filled out You can use its payment vouchers to make your payments by check or money order. Sample 1040x filled out You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Sample 1040x filled out For details, see the form instructions and visit IRS. Sample 1040x filled out gov. Sample 1040x filled out    You can pay all the employment taxes at once or you can pay them in installments. Sample 1040x filled out If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Sample 1040x filled out Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Sample 1040x filled out Payment option for business employers. Sample 1040x filled out   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Sample 1040x filled out You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Sample 1040x filled out For information on depositing employment taxes, see Publication 15 (Circular E). Sample 1040x filled out   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Sample 1040x filled out See Business employment tax returns, later. Sample 1040x filled out    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Sample 1040x filled out You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Sample 1040x filled out More information. Sample 1040x filled out   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Sample 1040x filled out What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Sample 1040x filled out Social security and Medicare wages. Sample 1040x filled out FUTA wages. Sample 1040x filled out Wages from which you withhold federal income tax. Sample 1040x filled out For information on ordering employment tax forms, see How To Get Tax Help, later. Sample 1040x filled out Employer identification number (EIN). Sample 1040x filled out   You must include your employer identification number (EIN) on the forms you file for your household employee. Sample 1040x filled out An EIN is a nine-digit number issued by the IRS. Sample 1040x filled out It is not the same as a social security number. Sample 1040x filled out    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Sample 1040x filled out If you already have an EIN, use that number. Sample 1040x filled out   If you do not have an EIN, you may apply for one online. Sample 1040x filled out Go to IRS. Sample 1040x filled out gov and click on the Apply for an EIN Online link under Tools. Sample 1040x filled out You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Sample 1040x filled out Form W-2. Sample 1040x filled out   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Sample 1040x filled out Social security and Medicare wages of $1,900 or more. Sample 1040x filled out Wages from which you withhold federal income tax. Sample 1040x filled out You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Sample 1040x filled out You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Sample 1040x filled out Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Sample 1040x filled out Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Sample 1040x filled out socialsecurity. Sample 1040x filled out gov/employer for guidelines on filing electronically. Sample 1040x filled out Employee who leaves during the year. Sample 1040x filled out   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Sample 1040x filled out You do not need to wait until 2015. Sample 1040x filled out If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Sample 1040x filled out Schedule H. Sample 1040x filled out   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Sample 1040x filled out Social security and Medicare wages of $1,900 or more. Sample 1040x filled out FUTA wages. Sample 1040x filled out Wages from which you withhold federal income tax. Sample 1040x filled out File Schedule H with your 2014 federal income tax return by April 15, 2015. Sample 1040x filled out If you get an extension to file your return, the extension also will apply to your Schedule H. Sample 1040x filled out Filing options when no return is required. Sample 1040x filled out   If you are not required to file a 2014 tax return, you have the following two options. Sample 1040x filled out You can file Schedule H by itself. Sample 1040x filled out See the Schedule H instructions for details. Sample 1040x filled out If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Sample 1040x filled out See Business employment tax returns, next. Sample 1040x filled out   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Sample 1040x filled out Business employment tax returns. Sample 1040x filled out   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Sample 1040x filled out (See Payment option for business employers, earlier. Sample 1040x filled out ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Sample 1040x filled out Include the FUTA tax for the employee on your Form 940. Sample 1040x filled out   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Sample 1040x filled out   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Sample 1040x filled out For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Sample 1040x filled out Both of these publications also provide information about filing Form 940. Sample 1040x filled out What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Sample 1040x filled out You must also keep records to support the information you enter on the forms you file. Sample 1040x filled out If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Sample 1040x filled out Wage and tax records. Sample 1040x filled out   On each payday, you should record the date and amounts of all the following items. Sample 1040x filled out Your employee's cash and noncash wages. Sample 1040x filled out Any employee social security tax you withhold or agree to pay for your employee. Sample 1040x filled out Any employee Medicare tax you withhold or agree to pay for your employee. Sample 1040x filled out Any federal income tax you withhold. Sample 1040x filled out Any state employment taxes you withhold. Sample 1040x filled out Employee's social security number. Sample 1040x filled out   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Sample 1040x filled out Social security and Medicare wages of $1,900 or more. Sample 1040x filled out Wages from which you withhold federal income tax. Sample 1040x filled out You must ask for your employee's social security number no later than the first day on which you pay the wages. Sample 1040x filled out You may wish to ask for it when you hire your employee. Sample 1040x filled out You should ask your employee to show you his or her social security card. Sample 1040x filled out The employee may show the card if it is available. Sample 1040x filled out You may, but are not required to, photocopy the card if the employee provides it. Sample 1040x filled out   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Sample 1040x filled out An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Sample 1040x filled out    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Sample 1040x filled out    You also can download Form SS-5 from the Social Security Administration website at  www. Sample 1040x filled out socialsecurity. Sample 1040x filled out gov/online/ss-5. Sample 1040x filled out pdf. Sample 1040x filled out How long to keep records. Sample 1040x filled out   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Sample 1040x filled out Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Sample 1040x filled out To qualify, you must pay these expenses so you can work or look for work. Sample 1040x filled out If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Sample 1040x filled out For information about the credit, see Publication 503, Child and Dependent Care Expenses. Sample 1040x filled out How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Sample 1040x filled out Schedule H attached to another form. Sample 1040x filled out    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Sample 1040x filled out S. Sample 1040x filled out Individual Income Tax Return, and attach a corrected Schedule H. Sample 1040x filled out If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Sample 1040x filled out If you discover an error on a Schedule H that you previously filed with Form 1041, U. Sample 1040x filled out S. Sample 1040x filled out Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Sample 1040x filled out You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Sample 1040x filled out Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Sample 1040x filled out In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Sample 1040x filled out Schedule H filed by itself. Sample 1040x filled out   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Sample 1040x filled out You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Sample 1040x filled out Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Sample 1040x filled out In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Sample 1040x filled out If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Sample 1040x filled out (See Overpayment of tax, later. Sample 1040x filled out ) When to file. Sample 1040x filled out   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Sample 1040x filled out If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Sample 1040x filled out If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Sample 1040x filled out Underpayment of tax. Sample 1040x filled out   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Sample 1040x filled out Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Sample 1040x filled out However, underreported FUTA taxes will be subject to interest. Sample 1040x filled out Overpayment of tax. Sample 1040x filled out    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Sample 1040x filled out However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Sample 1040x filled out Adjust the overpayment. Sample 1040x filled out   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Sample 1040x filled out If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Sample 1040x filled out If you adjust your return, you will not receive interest on your overpayment. Sample 1040x filled out If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Sample 1040x filled out You may not adjust your return to correct overpayments of FUTA tax. Sample 1040x filled out Claim for refund process. Sample 1040x filled out   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Sample 1040x filled out If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Sample 1040x filled out You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Sample 1040x filled out Required repayment or consent. Sample 1040x filled out   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Sample 1040x filled out You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Sample 1040x filled out You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Sample 1040x filled out Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Sample 1040x filled out Filing required Forms W-2 or Forms W-2c. Sample 1040x filled out   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Sample 1040x filled out Additional Medicare Tax. Sample 1040x filled out   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Sample 1040x filled out An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Sample 1040x filled out For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Sample 1040x filled out   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Sample 1040x filled out Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Sample 1040x filled out Additional information. Sample 1040x filled out   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Sample 1040x filled out Also, visit IRS. Sample 1040x filled out gov. Sample 1040x filled out How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Sample 1040x filled out Free help with your tax return. Sample 1040x filled out   You can get free help preparing your return nationwide from IRS-certified volunteers. Sample 1040x filled out The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Sample 1040x filled out The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Sample 1040x filled out Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Sample 1040x filled out In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Sample 1040x filled out To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Sample 1040x filled out gov, download the IRS2Go app, or call 1-800-906-9887. Sample 1040x filled out   As part of the TCE program, AARP offers the Tax-Aide counseling program. Sample 1040x filled out To find the nearest AARP Tax-Aide site, visit AARP's website at www. Sample 1040x filled out aarp. Sample 1040x filled out org/money/taxaide or call 1-888-227-7669. Sample 1040x filled out For more information on these programs, go to IRS. Sample 1040x filled out gov and enter “VITA” in the search box. Sample 1040x filled out Internet. Sample 1040x filled out    IRS. Sample 1040x filled out gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Sample 1040x filled out Download the free IRS2Go app from the iTunes app store or from Google Play. Sample 1040x filled out Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Sample 1040x filled out Check the status of your 2013 refund with the Where's My Refund? application on IRS. Sample 1040x filled out gov or download the IRS2Go app and select the Refund Status option. Sample 1040x filled out The IRS issues more than 9 out of 10 refunds in less than 21 days. Sample 1040x filled out Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Sample 1040x filled out You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Sample 1040x filled out The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Sample 1040x filled out Use the Interactive Tax Assistant (ITA) to research your tax questions. Sample 1040x filled out No need to wait on the phone or stand in line. Sample 1040x filled out The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Sample 1040x filled out When you reach the response screen, you can print the entire interview and the final response for your records. Sample 1040x filled out New subject areas are added on a regular basis. Sample 1040x filled out  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Sample 1040x filled out gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Sample 1040x filled out You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Sample 1040x filled out The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Sample 1040x filled out When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Sample 1040x filled out Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Sample 1040x filled out You can also ask the IRS to mail a return or an account transcript to you. Sample 1040x filled out Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Sample 1040x filled out gov or by calling 1-800-908-9946. Sample 1040x filled out Tax return and tax account transcripts are generally available for the current year and the past three years. Sample 1040x filled out Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Sample 1040x filled out Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Sample 1040x filled out If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Sample 1040x filled out Check the status of your amended return using Where's My Amended Return? Go to IRS. Sample 1040x filled out gov and enter Where's My Amended Return? in the search box. Sample 1040x filled out You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Sample 1040x filled out It can take up to 3 weeks from the date you mailed it to show up in our system. Sample 1040x filled out Make a payment using one of several safe and convenient electronic payment options available on IRS. Sample 1040x filled out gov. Sample 1040x filled out Select the Payment tab on the front page of IRS. Sample 1040x filled out gov for more information. Sample 1040x filled out Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Sample 1040x filled out Figure your income tax withholding with the IRS Withholding Calculator on IRS. Sample 1040x filled out gov. Sample 1040x filled out Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Sample 1040x filled out Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Sample 1040x filled out gov. Sample 1040x filled out Request an Electronic Filing PIN by going to IRS. Sample 1040x filled out gov and entering Electronic Filing PIN in the search box. Sample 1040x filled out Download forms, instructions and publications, including accessible versions for people with disabilities. Sample 1040x filled out Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Sample 1040x filled out gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Sample 1040x filled out An employee can answer questions about your tax account or help you set up a payment plan. Sample 1040x filled out Before you visit, check the Office Locator on IRS. Sample 1040x filled out gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Sample 1040x filled out If you have a special need, such as a disability, you can request an appointment. Sample 1040x filled out Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Sample 1040x filled out Apply for an Employer Identification Number (EIN). Sample 1040x filled out Go to IRS. Sample 1040x filled out gov and enter Apply for an EIN in the search box. Sample 1040x filled out Read the Internal Revenue Code, regulations, or other official guidance. Sample 1040x filled out Read Internal Revenue Bulletins. Sample 1040x filled out Sign up to receive local and national tax news and more by email. Sample 1040x filled out Just click on “subscriptions” above the search box on IRS. Sample 1040x filled out gov and choose from a variety of options. Sample 1040x filled out Phone. Sample 1040x filled out    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Sample 1040x filled out Download the free IRS2Go app from the iTunes app store or from Google Play. Sample 1040x filled out Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Sample 1040x filled out gov, or download the IRS2Go app. Sample 1040x filled out Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Sample 1040x filled out The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Sample 1040x filled out Most VITA and TCE sites offer free electronic filing. Sample 1040x filled out Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Sample 1040x filled out Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Sample 1040x filled out Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Sample 1040x filled out If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Sample 1040x filled out The IRS issues more than 9 out of 10 refunds in less than 21 days. Sample 1040x filled out Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Sample 1040x filled out Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Sample 1040x filled out The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Sample 1040x filled out Note, the above information is for our automated hotline. Sample 1040x filled out Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Sample 1040x filled out Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Sample 1040x filled out You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Sample 1040x filled out It can take up to 3 weeks from the date you mailed it to show up in our system. Sample 1040x filled out Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Sample 1040x filled out You should receive your order within 10 business days. Sample 1040x filled out Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Sample 1040x filled out If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Sample 1040x filled out Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Sample 1040x filled out The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Sample 1040x filled out These individuals can also contact the IRS through relay services such as the Federal Relay Service. Sample 1040x filled out Walk-in. Sample 1040x filled out   You can find a selection of forms, publications and services — in-person. Sample 1040x filled out Products. Sample 1040x filled out You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Sample 1040x filled out Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Sample 1040x filled out Services. Sample 1040x filled out You can walk in to your local TAC for face-to-face tax help. Sample 1040x filled out An employee can answer questions about your tax account or help you set up a payment plan. Sample 1040x filled out Before visiting, use the Office Locator tool on IRS. Sample 1040x filled out gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Sample 1040x filled out Mail. Sample 1040x filled out   You can send your order for forms, instructions, and publications to the address below. Sample 1040x filled out You should receive a response within 10 business days after your request is received. Sample 1040x filled out Internal Revenue Service 1201 N. Sample 1040x filled out Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Sample 1040x filled out The Taxpayer Advocate Service (TAS) is your voice at the IRS. Sample 1040x filled out Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Sample 1040x filled out   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Sample 1040x filled out We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Sample 1040x filled out You face (or your business is facing) an immediate threat of adverse action. Sample 1040x filled out You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Sample 1040x filled out   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Sample 1040x filled out Here's why we can help: TAS is an independent organization within the IRS. Sample 1040x filled out Our advocates know how to work with the IRS. Sample 1040x filled out Our services are free and tailored to meet your needs. Sample 1040x filled out We have offices in every state, the District of Columbia, and Puerto Rico. Sample 1040x filled out   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Sample 1040x filled out   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Sample 1040x filled out If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Sample 1040x filled out Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Sample 1040x filled out Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Sample 1040x filled out Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Sample 1040x filled out Sample W-2 Form This image is too large to be displayed in the current screen. Sample 1040x filled out Please click the link to view the image. Sample 1040x filled out Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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Enrolled Retirement Plan Agent Program

Enrolled Retirement Plan Agent Information
Learn about the enrolled retirement plan agent program.

Become an Enrolled Retirement Plan Agent
Follow these steps to become an enrolled retirement plan agent.

Maintain Your Enrolled Retirement Plan Agent Status
Learn how to keep your enrolled retirement plan agent status current.

Enrolled Retirement Plan Agent Frequently Asked Questions
Frequently asked questions and answers about enrolled retirement plan agents.

Contact the Enrolled Retirement Plan Agent Program
Find out how to contact the Office of Enrollment.

Page Last Reviewed or Updated: 25-Nov-2013

The Sample 1040x Filled Out

Sample 1040x filled out 15. Sample 1040x filled out   Venta de su Vivienda Table of Contents Recordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Sample 1040x filled out Información adicional. Sample 1040x filled out Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Sample 1040x filled out Recuperación (Devolución) de un Subsidio Hipotecario Federal Recordatorio Venta de vivienda con puntos no deducidos. Sample 1040x filled out  Si no ha deducido todos los puntos que pagó para asegurar una hipoteca sobre su vivienda anterior, tal vez pueda deducir los puntos restantes en el año de la venta. Sample 1040x filled out Consulte Hipoteca que termina antes del plazo de vigencia convenido bajo Puntos en el capítulo 23. Sample 1040x filled out Introduction Este capítulo explica las reglas tributarias que son aplicables cuando vende su vivienda principal. Sample 1040x filled out En la mayoría de los casos, su vivienda principal es aquélla en la que vive la mayor parte del tiempo. Sample 1040x filled out Si vendió su vivienda principal en el año 2013, es posible que pueda excluir de sus ingresos todas las ganancias hasta un máximo de $250,000 ($500,000 en una declaración conjunta, en la mayoría de los casos). Sample 1040x filled out Consulte Cómo Excluir las Ganancias , más adelante. Sample 1040x filled out Generalmente, si puede excluir todas las ganancias, no es necesario que declare dicha venta en su declaración de impuestos. Sample 1040x filled out Si tiene ganancias que no se pueden excluir, éstas son tributables. Sample 1040x filled out Declare estas ganancias en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés, y en el Anexo D (Formulario 1040). Sample 1040x filled out Es posible que también tenga que llenar el Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. Sample 1040x filled out Consulte Cómo Declarar la Venta , más adelante. Sample 1040x filled out Si tiene pérdidas de la venta, generalmente no puede deducirlas en su declaración. Sample 1040x filled out Sin embargo, podría verse obligado a declararlas. Sample 1040x filled out Consulte Cómo Declarar la Venta , más adelante. Sample 1040x filled out Los temas principales de este capítulo son los siguientes: Cómo calcular las pérdidas o ganancias. Sample 1040x filled out Cómo determinar la base. Sample 1040x filled out Cómo excluir las ganancias. Sample 1040x filled out Requisitos de propiedad y de uso. Sample 1040x filled out Cómo declarar la venta. Sample 1040x filled out Otros temas incluyen lo siguiente: Uso comercial o alquiler de vivienda. Sample 1040x filled out Recuperación de un subsidio hipotecario federal. Sample 1040x filled out Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos Formulario (e Instrucciones) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (Reducción de atributos tributarios debido a la liquidación de deudas), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciónes de bienes de capital), en inglés Vivienda Principal Esta sección explica el término “vivienda principal”. Sample 1040x filled out Generalmente, la vivienda en que usted vive la mayor parte del tiempo es su vivienda principal y puede ser un(a): Casa, Casa flotante, Casa rodante, Apartamento de cooperativa o Condominio. Sample 1040x filled out Para excluir ganancias según las reglas del presente capítulo, en la mayoría de los casos tiene que haber sido propietario y habitado la propiedad como vivienda principal durante un mínimo de 2 años durante el período de 5 años que termina en la fecha de la venta. Sample 1040x filled out Terreno. Sample 1040x filled out   Si vende el terreno en que se encuentra ubicada su vivienda principal, pero no la casa misma, no puede excluir ganancias provenientes de la venta del terreno. Sample 1040x filled out Sin embargo, si vende terrenos baldíos usados como parte de su vivienda principal y contiguos a la misma, tal vez pueda excluir la ganancia proveniente de la venta de dichos terrenos en ciertos casos. Sample 1040x filled out Vea Vacant land (Terreno baldío), bajo Main Home (Vivienda principal) en la Publicación 523, en inglés, para más información. Sample 1040x filled out Ejemplo. Sample 1040x filled out Compra un terreno y traslada su vivienda principal ahí. Sample 1040x filled out Luego, vende el terreno en que se encuentra ubicada su vivienda principal. Sample 1040x filled out Esta venta no se considera venta de su vivienda principal y no puede excluir las ganancias provenientes de la venta del terreno. Sample 1040x filled out Más de una vivienda. Sample 1040x filled out   Si es propietario de más de una vivienda, solamente puede excluir las ganancias de la venta de su vivienda principal. Sample 1040x filled out Tiene que incluir en sus ingresos las ganancias procedentes de la venta de cualquier otra vivienda. Sample 1040x filled out Si es propietario de dos viviendas y vive en ambas, su vivienda principal generalmente es aquella en que vive la mayor parte del tiempo durante el año. Sample 1040x filled out Ejemplo 1. Sample 1040x filled out Usted es propietario de dos casas, una en Nueva York y otra en Florida. Sample 1040x filled out Entre 2009 y 2013, usted vive en la casa de Nueva York por 7 meses y en la residencia de Florida durante 5 meses de cada año. Sample 1040x filled out En la ausencia de hechos y circunstancias que indiquen lo contrario, la casa de Nueva York es su vivienda principal. Sample 1040x filled out Usted califica para la exclusión de la ganancia de la venta de la casa de Nueva York, pero no por la casa en Florida en el 2013. Sample 1040x filled out Ejemplo 2. Sample 1040x filled out Usted es propietario de una casa, pero vive en otra casa que alquila. Sample 1040x filled out La casa alquilada es su vivienda principal. Sample 1040x filled out Ejemplo 3. Sample 1040x filled out Usted es propietario de dos casas, una en Virginia y otra en New Hampshire. Sample 1040x filled out En 2009 y 2010, usted vivió en la casa de Virginia. Sample 1040x filled out En 2011 y 2012, vivió en la casa de New Hampshire. Sample 1040x filled out En 2013, vivió otra vez en la casa de Virginia. Sample 1040x filled out Su residencia principal en 2009, 2010 y 2013 es la residencia de Virginia. Sample 1040x filled out En 2011 y 2012, su residencia principal es la residencia de New Hampshire. Sample 1040x filled out Usted reúne los requisitos para la exclusión de la ganancia de la venta de cualesquiera de las casas (pero no ambas) en el 2013. Sample 1040x filled out Propiedad usada parcialmente como su vivienda principal. Sample 1040x filled out   Si usa solamente una parte de la propiedad como vivienda principal, las reglas que se abordan en este capítulo son aplicables sólo a las pérdidas o ganancias de la venta de esa parte de la propiedad. Sample 1040x filled out Para obtener detalles, consulte Uso Comercial o Alquiler de Vivienda , más adelante. Sample 1040x filled out Cómo Calcular las Pérdidas o Ganancias Para calcular las pérdidas o ganancias procedentes de la venta de su vivienda principal, tiene que saber cuál es el precio de venta, la cantidad recibida y la base ajustada. Sample 1040x filled out Reste la base ajustada de la cantidad recibida para obtener el total de pérdidas o ganancias. Sample 1040x filled out     Precio de venta     − Gastos de venta       Cantidad recibida       Cantidad recibida     − Base ajustada       Pérdidas o ganancias   Precio de Venta El precio de venta es la cantidad total que recibe por su vivienda. Sample 1040x filled out Esto incluye dinero y el valor justo de mercado de cualquier otro bien o servicio que reciba y todos los pagarés, hipotecas u otras deudas que adquiere el comprador como parte de la venta. Sample 1040x filled out Pago efectuado por su empleador. Sample 1040x filled out   Es posible que tenga que vender su vivienda debido a un traslado de trabajo. Sample 1040x filled out Si su empleador le paga las pérdidas originadas por la venta o gastos de venta, no incluya el pago como parte del precio de venta. Sample 1040x filled out Su empleador incluirá el pago como salario en el recuadro 1 del Formulario W-2 y usted lo incluirá en los ingresos en la línea 7 del Formulario 1040. Sample 1040x filled out Opción de compra. Sample 1040x filled out   Si otorga una opción de compra para su vivienda y esa opción se ejecuta, sume al precio de venta de la vivienda la cantidad que reciba por la opción. Sample 1040x filled out Si la opción no se ejecuta, tiene que declarar la cantidad como ingreso ordinario en el año en que venza la opción. Sample 1040x filled out Declare esta cantidad en la línea 21 del Formulario 1040. Sample 1040x filled out Formulario 1099-S. Sample 1040x filled out   Si recibió el Formulario 1099-S, Proceeds From Real Estate Transactions (Utilidades de transacciones de bienes raíces), en inglés, el recuadro 2 Gross Proceeds (Utilidades brutas) debe mostrar la cantidad total que recibió por su vivienda. Sample 1040x filled out   Sin embargo, el recuadro 2 no incluirá el valor justo de mercado de servicios o bienes que no sean dinero en efectivo o pagarés que haya recibido o recibirá. Sample 1040x filled out En lugar de esto, el recuadro 4 estará marcado para indicar que ha recibido (o que se anticipa que va a recibir) estos bienes. Sample 1040x filled out Cantidad Recibida La cantidad recibida corresponde al precio de venta menos los gastos de venta. Sample 1040x filled out Gastos de venta. Sample 1040x filled out   Los gastos de venta incluyen: Comisiones, Cargos por publicidad, Honorarios legales y Cargos de préstamo pagados por el vendedor, como tarifas por colocación de préstamos o “puntos”. Sample 1040x filled out Base Ajustada Durante el período en el que haya sido propietario de su vivienda, es posible que haya realizado ajustes (aumentos o disminuciones) a la base. Sample 1040x filled out Esta base ajustada se tiene que determinar antes de poder calcular las pérdidas o ganancias de la venta de su vivienda. Sample 1040x filled out Para obtener información sobre cómo calcular la base ajustada de su vivienda, consulte Cómo Determinar la Base , más adelante. Sample 1040x filled out Cantidad de Pérdidas o Ganancias Para calcular la cantidad de pérdidas o ganancias, compare la cantidad recibida con la base ajustada. Sample 1040x filled out Ganancias de la venta. Sample 1040x filled out   Si la cantidad recibida es mayor que la base ajustada, la diferencia es una ganancia y, a excepción de cualquier parte que pueda excluir, dicha ganancia suele ser tributable. Sample 1040x filled out Pérdidas de la venta. Sample 1040x filled out   Si la cantidad recibida es menor que la base ajustada, la diferencia es una pérdida. Sample 1040x filled out Las pérdidas provenientes de la venta de su vivienda principal no se pueden deducir. Sample 1040x filled out Vivienda de propiedad conjunta. Sample 1040x filled out   Si usted y su cónyuge venden su vivienda de propiedad conjunta y presentan una declaración conjunta, debe calcular sus pérdidas o ganancias como si fueran un solo contribuyente. Sample 1040x filled out Declaraciones por separado. Sample 1040x filled out   Si usted y su cónyuge presentan declaraciones por separado, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. Sample 1040x filled out Generalmente, dicha participación está determinada por la ley estatal. Sample 1040x filled out Copropietarios no casados. Sample 1040x filled out   Si usted y un copropietario que no sea su cónyuge venden su vivienda de propiedad conjunta, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. Sample 1040x filled out Cada uno debe aplicar las reglas que se abordan en este capítulo de manera individual. Sample 1040x filled out Enajenaciones que no Sean Ventas Hay ciertas reglas especiales para otras enajenaciones de su vivienda principal. Sample 1040x filled out Ejecución hipotecaria o embargo de bienes. Sample 1040x filled out   Si su vivienda estuvo sujeta a juicio hipotecario o embargo, ésto se considera enajenación de la vivienda principal. Sample 1040x filled out Consulte la Publicación 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo y abandonos), en inglés, para calcular si tiene ingreso ordinario, pérdidas o ganancias. Sample 1040x filled out Abandono. Sample 1040x filled out   Si abandona su vivienda, vea la Publicación 4681, en inglés, para determinar si usted tiene ingresos ordinarios, ganancia o pérdida. Sample 1040x filled out Intercambio de viviendas. Sample 1040x filled out   Si intercambia su antigua vivienda por otra, trate el intercambio como una compraventa. Sample 1040x filled out Ejemplo. Sample 1040x filled out Usted habitaba y era propietario de una vivienda que tenía una base ajustada de $41,000. Sample 1040x filled out Un agente de bienes raíces aceptó su antigua vivienda por un valor de $50,000 como pago parcial para la compra de una nueva vivienda con un valor de $80,000. Sample 1040x filled out Esta transacción se trata como venta de su antigua vivienda por $50,000 con una ganancia de $9,000 ($50,000 – $41,000). Sample 1040x filled out Si el agente de bienes raíces le hubiese concedido $27,000 y hubiese asumido su hipoteca por pagar de $23,000 sobre su antigua vivienda, el precio de venta aún sería $50,000 (los $27,000 concedidos para el intercambio más la hipoteca de $23,000 que asumió). Sample 1040x filled out Traspaso a cónyuge. Sample 1040x filled out   Si traspasa su vivienda a su cónyuge, o lo traspasa a su ex cónyuge por causa de divorcio, en la mayoría de los casos no hay pérdidas ni ganancias. Sample 1040x filled out Esto es cierto aun si recibe dinero en efectivo u otra compensación por su vivienda. Sample 1040x filled out Por lo tanto, no son aplicables las reglas de este capítulo. Sample 1040x filled out Información adicional. Sample 1040x filled out   Si necesita más información, consulte Transfer to spouse (Traspaso a cónyuge) en la Publicación 523, y Property Settlements (Liquidaciones de bienes) en la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), ambas en inglés. Sample 1040x filled out Conversión involuntaria. Sample 1040x filled out   Si su vivienda es destruida o expropiada, y usted recibe dinero u otros bienes a cambio, como el pago de un seguro o indemnización por causa de expropiación forzosa, esto es una enajenación. Sample 1040x filled out Esto se considera una venta y quizás pueda excluir la totalidad o parte de la ganancia proveniente de la destrucción o expropiación de su vivienda, según se explica más adelante, bajo Situaciones Especiales . Sample 1040x filled out Cómo Determinar la Base Debe saber cuál es la base de su vivienda para poder calcular toda pérdida o ganancia al momento de la venta. Sample 1040x filled out La base de su vivienda se determina dependiendo de cómo la obtuvo. Sample 1040x filled out Generalmente, la base es el costo de la vivienda si la compró o construyó. Sample 1040x filled out Si la obtuvo de alguna otra manera (herencia, regalo, etc. Sample 1040x filled out ), la base, por lo general, es el valor justo de mercado cuando la recibió o la base ajustada del dueño anterior. Sample 1040x filled out Mientras fue propietario de su vivienda, es posible que realizara ajustes (aumentos o disminuciones) a la base de su vivienda. Sample 1040x filled out El resultado de estos ajustes es la base ajustada de la vivienda, la cual se usa para calcular las pérdidas o ganancias de la venta de la misma. Sample 1040x filled out Consulte Base Ajustada , más adelante. Sample 1040x filled out Puede obtener más información sobre la base y la base ajustada en el capítulo 13 de esta publicación y en la Publicación 523, en inglés. Sample 1040x filled out Costo como Base El costo de la propiedad es la cantidad que pagó por ella en efectivo o a través de obligaciones de deuda, otros bienes o servicios. Sample 1040x filled out Compra. Sample 1040x filled out   Si compró una vivienda, la base es lo que a usted le cuesta. Sample 1040x filled out Esto incluye el precio de compra y ciertos costos de cierre. Sample 1040x filled out En la mayoría de los casos, el precio de compra incluye su pago inicial o enganche y toda deuda que haya entregado al vendedor en pago por la vivienda, como una primera o segunda hipoteca o pagarés. Sample 1040x filled out Si construye una vivienda o contrata a terceros para construirla, su precio de compra puede incluir los costos de construcción, como se explica en la Publicación 523, en inglés. Sample 1040x filled out Gastos de transacción o costos de cierre. Sample 1040x filled out   Al momento de comprar su vivienda, es posible que haya tenido costos de cierre además del precio del contrato de la propiedad. Sample 1040x filled out Puede incluir en la base algunos de los gastos de transacción y costos de cierre que pagó por la compra de la vivienda, pero no puede incluir en la base los cargos y costos por la obtención de un préstamo hipotecario. Sample 1040x filled out Un cargo que se paga por la compra de la vivienda es todo cargo que hubiera tenido que pagar aún si hubiera pagado por ella en efectivo (es decir, sin tener que financiarla). Sample 1040x filled out   El capítulo 13 indica algunos de los gastos de transacción y costos de cierre que puede incluir en la base de su propiedad, incluida su vivienda. Sample 1040x filled out Asimismo, indica algunos de los costos de cierre que no se pueden incluir en la base. Sample 1040x filled out   Además, consulte la Publicación 523, en inglés, para información adicional y una definición de la base distinta a la del costo. Sample 1040x filled out Base Ajustada La base ajustada es su costo u otra base a la que se le restan o suman ciertas cantidades. Sample 1040x filled out Para calcular su base ajustada, puede utilizar la Hoja de Trabajo 1 de la Publicación 523, en inglés. Sample 1040x filled out No utilice la Hoja de Trabajo 1 si adquirió participación en su vivienda de un difunto que falleció en 2010 y cuyo albacea ha presentado el Formulario 8939, Allocation of Increase in Basis for Property Acquired From a Decedent (Distribución del aumento en la base de propiedad adquirida de un difunto), en inglés. Sample 1040x filled out Aumentos a la base. Sample 1040x filled out   Incluyen lo siguiente: Ampliación y otras mejoras que tengan una vida útil superior a 1 año. Sample 1040x filled out Tasaciones especiales para mejoras locales. Sample 1040x filled out Toda cantidad que usted haya gastado después de un hecho fortuito para restaurar la propiedad dañada. Sample 1040x filled out Mejoras. Sample 1040x filled out   Éstas agregan valor a su vivienda, prolongan su vida útil o la adaptan para nuevos usos. Sample 1040x filled out Debe sumar a la base de la propiedad el costo de las ampliaciones y otras mejoras realizadas. Sample 1040x filled out   Por ejemplo, instalar una sala de recreación u otro baño en su sótano sin mejoras, levantar una cerca nueva, instalar nueva plomería o cablería, colocar un nuevo techo o pavimentar la entrada al garaje son actividades que constituyen mejoras. Sample 1040x filled out Una ampliación a su vivienda, como una nueva terraza, un solario o un garaje, también constituye una mejora. Sample 1040x filled out Reparaciones. Sample 1040x filled out   Éstas mantienen su vivienda en buenas condiciones, pero no le agregan valor ni prolongan su vida útil. Sample 1040x filled out No sume el costo a la base de su propiedad. Sample 1040x filled out   Pintar el interior y exterior de su casa, reparar canaletas o pisos, reparar goteras o yeso y reemplazar ventanas rotas son ejemplos de reparaciones. Sample 1040x filled out Disminuciones a la base. Sample 1040x filled out   Incluyen lo siguiente: Liquidaciones de la deuda calificada sobre la vivienda principal excluidas de ingreso. Sample 1040x filled out La cancelación parcial o completa del ingreso por una deuda que se excluyó debido a su quiebra o insolvencia. Sample 1040x filled out Para obtener más detalles, vea la Publicación 4681, en inglés. Sample 1040x filled out Ganancias aplazadas provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997. Sample 1040x filled out Pérdidas fortuitas deducibles. Sample 1040x filled out Pagos de seguro que haya recibido o que espera recibir por pérdidas fortuitas. Sample 1040x filled out Pagos que haya recibido por otorgar una servidumbre o un derecho de paso. Sample 1040x filled out Depreciación permitida o permisible si usó su vivienda para fines comerciales o de alquiler. Sample 1040x filled out Créditos relacionados con la eficiencia energética, permitidos por gastos incurridos en el hogar. Sample 1040x filled out Reste del aumento a la base, que de otra manera se permitiría por gastos en la vivienda, por la cantidad del crédito permitido por dichos gastos. Sample 1040x filled out Crédito tributario por adopción que haya declarado por mejoras agregadas a la base de su vivienda. Sample 1040x filled out Pagos no tributables de un programa de asistencia para adopción de su empleador que haya utilizado para mejoras realizadas agregadas a la base de su vivienda. Sample 1040x filled out Subsidio por ahorro de energía excluido de su ingreso bruto porque lo recibió (directa o indirectamente) de alguno de los servicios públicos después de 1992 para comprar o instalar un medio de ahorro de energía. Sample 1040x filled out Un medio de ahorro de energía es una instalación o modificación principalmente diseñada para reducir el consumo de electricidad o gas natural, o para mejorar el uso de la demanda de energía de una vivienda. Sample 1040x filled out Crédito tributario para el comprador de su primera vivienda en el Distrito de Columbia (permisible para la compra de una primera vivienda en el Distrito de Columbia a partir del 5 de agosto de 1997 y antes del 1 de enero del 2012). Sample 1040x filled out Impuesto general de ventas (permitido a partir del 2004 y antes del 2014) reclamado como una deducción detallada en el Anexo A (Formulario 1040) que fue impuesto por la compra de bienes muebles, tales como una casa flotante usada como su hogar or casa móvil. Sample 1040x filled out Liquidaciones de la deuda calificada sobre la vivienda principal. Sample 1040x filled out   Quizás pueda excluir de los ingresos brutos una liquidación de la deuda calificada sobre una vivienda principal. Sample 1040x filled out Esta exclusión corresponde a liquidaciones efectuadas después de 2006 y antes de 2014. Sample 1040x filled out Si opta por excluir estos ingresos, tiene que restar de la base de la vivienda principal (pero no por debajo de cero) la cantidad excluida de los ingresos brutos. Sample 1040x filled out   Presente el Formulario 982, en inglés, junto con la declaración de impuestos. Sample 1040x filled out Vea las instrucciones del mismo para información detallada. Sample 1040x filled out Documentación. Sample 1040x filled out Debe mantener documentación para demostrar la base ajustada de su vivienda. Sample 1040x filled out Normalmente, tiene que conservar dicha documentación durante 3 años después de la fecha de vencimiento para presentar la declaración del año tributario en el que vendió su vivienda. Sample 1040x filled out Sin embargo, si vendió su vivienda antes del 7 de mayo de 1997 y aplazó el impuesto sobre las ganancias, la base de esa vivienda afecta la base de la nueva vivienda que compró. Sample 1040x filled out Conserve la documentación que demuestre la base de ambas viviendas todo el tiempo que sea necesario para efectos de impuestos. Sample 1040x filled out La documentación que debe conservar incluye: Comprobante del precio de compra y gastos de compra de la vivienda; Comprobantes y otra documentación de todas las mejoras, ampliaciones y otros elementos que afecten la base ajustada de la vivienda; Toda hoja de trabajo y otros cálculos que haya usado para calcular la base ajustada de la vivienda que vendió, las ganancias o pérdidas de la venta, la exclusión y las ganancias tributables; Todo Formulario 982, en inglés, que haya presentado para declarar una liquidación de la deuda calificada sobre la vivienda principal; Todo Formulario 2119, Sale of Your Home (Venta de su vivienda), en inglés, que haya presentado para aplazar la ganancia proveniente de la venta de una vivienda anterior antes del 7 de mayo de 1997 y Toda hoja de trabajo que haya usado para preparar el Formulario 2119, como la Adjusted Basis of Home Sold Worksheet (Hoja de trabajo de base ajustada de vivienda vendida) o Capital Improvements Worksheet (Hoja de trabajo de mejoras de capital) de las Instrucciones del Formulario 2119, en inglés, u otra fuente de cálculos. Sample 1040x filled out Cómo Excluir las Ganancias Es posible que reúna los requisitos para excluir de su ingreso la totalidad o parte de las ganancias obtenidas de la venta de su vivienda principal. Sample 1040x filled out Esto significa que, si reúne los requisitos, no tendrá que pagar impuestos sobre las ganancias hasta el límite descrito bajo Exclusión Máxima , presentado a continuación. Sample 1040x filled out Para tener derecho a esta opción, tiene que satisfacer los requisitos de propietario y de uso que se describen más adelante. Sample 1040x filled out Puede optar por no declarar la exclusión, incluyendo las ganancias obtenidas de la venta en los ingresos brutos en su declaración de impuestos para el año de la venta. Sample 1040x filled out Puede utilizar la Hoja de Trabajo 2 de la Publicación 523 para calcular la cantidad de la exclusión y ganancia tributable, si la hubiera. Sample 1040x filled out Si obtiene alguna ganancia tributable de la venta de su vivienda, podría verse obligado a aumentar la retención del impuesto o pagar impuestos estimados. Sample 1040x filled out Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés. Sample 1040x filled out Exclusión Máxima Puede excluir hasta $250,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) de la venta de su vivienda principal si se cumplen todas las siguientes condiciones: Usted reúne los requisitos de propietario. Sample 1040x filled out Usted reúne los requisitos de uso. Sample 1040x filled out Durante el período de 2 años inmediatamente anterior a la fecha de la venta no excluyó ganancias obtenidas de la venta de otra vivienda. Sample 1040x filled out Para detalles sobre ganancias asignadas a períodos de uso no calificados, vea Períodos de uso no calificado, más adelante. Sample 1040x filled out Tal vez pueda excluir hasta $500,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) obtenidas de la venta de su vivienda principal si está casado, presenta una declaración conjunta y reúne los requisitos enumerados en el tema sobre las reglas especiales correspondientes a declaraciones conjuntas, bajo Personas Casadas , más adelante. Sample 1040x filled out Requisitos de Propietario y de Uso Para reclamar una exclusión, tiene que satisfacer los requisitos de propietario y de uso. Sample 1040x filled out Esto significa que durante el período de 5 años inmediatamente anterior a la fecha de la venta, usted tiene que haber: Sido propietario de la vivienda durante un mínimo de 2 años (requisito de propietario) y Vivido en la vivienda como su vivienda principal durante un mínimo de 2 años (requisito de uso). Sample 1040x filled out Excepción. Sample 1040x filled out   Si fue propietario y vivió en la propiedad como su vivienda principal por menos de 2 años, en algunos casos aún puede reclamar una exclusión. Sample 1040x filled out Sin embargo, la cantidad máxima que podría excluir sería menor. Sample 1040x filled out Consulte Exclusión Máxima Reducida , más adelante. Sample 1040x filled out Ejemplo 1 —posesión y ocupación de la vivienda durante 2 años. Sample 1040x filled out Amanda compró su vivienda principal y se mudó a ésta en septiembre del año 2011. Sample 1040x filled out Vendió la vivienda con ganancias en octubre de 2013. Sample 1040x filled out Durante el período de 5 años que finalizó en la fecha de la venta en octubre de 2013, ella fue propietaria de la vivienda y vivió en ella más de 2 años. Sample 1040x filled out Por lo tanto, satisface los requisitos de propietario y de uso. Sample 1040x filled out Ejemplo 2 —satisfacción del requisito de propiedad, pero no de uso. Sample 1040x filled out Daniel compró una vivienda, vivió en ella durante 6 meses, se mudó y nunca volvió a vivir en la casa. Sample 1040x filled out Luego la vendió con ganancias. Sample 1040x filled out Fue propietario de la vivienda durante el período completo de 5 años inmediatamente anterior a la fecha de la venta. Sample 1040x filled out Él satisface el requisito de propietario, pero no el de uso. Sample 1040x filled out No puede excluir ninguna parte de sus ganancias procedentes de la venta, a menos que haya reunido los requisitos para una exclusión máxima reducida (como se explica más adelante). Sample 1040x filled out Período de Propietario y de Uso Los 2 años de propietario y de uso requeridos durante el período de 5 años inmediatamente anterior a la fecha de la venta no tienen que ser continuos ni ocurrir simultáneamente. Sample 1040x filled out Satisface los requisitos si puede demostrar que fue propietario y vivió en la propiedad como su vivienda principal durante 24 meses completos o 730 días (365 × 2) durante el período de 5 años inmediatamente anterior a la fecha de la venta. Sample 1040x filled out Ausencia temporal. Sample 1040x filled out   Las ausencias temporales breves por vacaciones u otras ausencias estacionales, aun si alquila la propiedad durante estas ausencias, se consideran períodos de uso. Sample 1040x filled out En los siguientes ejemplos, se supone que la exclusión máxima reducida (explicada más adelante) no es aplicable a las ventas. Sample 1040x filled out Ejemplo 1. Sample 1040x filled out David Gallegos, soltero, compró una vivienda y se mudó a ella el 1 de febrero de 2011. Sample 1040x filled out En 2011 y 2012, David se ausentó de su casa en el verano por dos meses mientras se tomaba unas vacaciones. Sample 1040x filled out Vendió la casa el 1 de marzo del año 2013. Sample 1040x filled out Aunque el período total en el que David usó su casa es menos de 2 años (21 meses), puede excluir toda ganancia hasta $250,000 ya que cumple con los requisitos. Sample 1040x filled out Las vacaciones de 2 meses son ausencias cortas temporales y se cuentan como períodos de uso al determinar si David usó la casa los 2 años exigidos. Sample 1040x filled out Ejemplo 2. Sample 1040x filled out El profesor Pablo Barba, soltero, compró una casa y se mudó a ella el 18 de agosto de 2010. Sample 1040x filled out Vivió en ella como su vivienda principal en forma continua hasta el 5 de enero de 2012, fecha en que viajó al extranjero para disfrutar de un año sabático. Sample 1040x filled out El 6 de febrero de 2013, un mes después de regresar de la ausencia, vendió la casa con ganancias. Sample 1040x filled out Dado que su ausencia no fue una ausencia temporal breve, no puede incluir el período de ausencia para satisfacer el requisito de uso de 2 años. Sample 1040x filled out No puede excluir parte alguna de sus ganancias porque no usó ese domicilio por los 2 años exigidos. Sample 1040x filled out Satisfacción de los requisitos de propietario y de uso durante períodos diferentes. Sample 1040x filled out   Puede satisfacer los requisitos de propietario y de uso durante períodos diferentes de 2 años. Sample 1040x filled out Sin embargo, tiene que satisfacer ambos requisitos durante el período de 5 años inmediatamente anterior a la fecha de la venta. Sample 1040x filled out Ejemplo. Sample 1040x filled out A partir del 2002, Elena Jara vivía en un apartamento alquilado. Sample 1040x filled out Posteriormente, el edificio de apartamentos se transformó en condominios y compró su mismo apartamento el 3 de diciembre de 2010. Sample 1040x filled out En el año 2011, Elena se enfermó y el 14 de abril de ese año se mudó a la casa de su hija. Sample 1040x filled out El 12 de julio de 2013, mientras aún vivía en casa de su hija, Elena vendió su condominio. Sample 1040x filled out Elena puede excluir las ganancias provenientes de la venta de su condominio porque satisfizo los requisitos de propietario y de uso durante el período de 5 años del 13 de julio de 2008 al 12 de julio de 2013, fecha en que vendió su condominio. Sample 1040x filled out Ella fue propietaria del condominio desde el 3 de diciembre del año 2010 hasta el 12 de julio del año 2013 (más de 2 años). Sample 1040x filled out Vivió en la propiedad desde el 13 de julio del año 2008 (inicio del período de 5 años) hasta el 14 de abril del año 2011 (más de 2 años). Sample 1040x filled out El tiempo que Elena vivió en la casa de su hija durante el período de 5 años se puede contar para el período de propietario y el tiempo que vivió en su apartamento alquilado durante esos 5 años se puede contar para el período de uso. Sample 1040x filled out Apartamento de cooperativa. Sample 1040x filled out   Si, como inquilino-accionista, vendió acciones en una cooperativa de viviendas, los requisitos de propietario y de uso se satisfacen siempre y cuando durante el período de 5 años inmediatamente anterior a la fecha de la venta usted: Haya sido propietario de las acciones durante un mínimo de 2 años y Haya vivido en la casa o apartamento que sus acciones le dan derecho a ocupar como su vivienda principal durante un mínimo de 2 años. Sample 1040x filled out Excepciones a los Requisitos de Propietario y de Uso Los siguientes temas abordan excepciones a los requisitos de propietario y de uso para ciertos contribuyentes. Sample 1040x filled out Excepción para personas incapacitadas. Sample 1040x filled out   Existe una excepción al requisito de uso si: Queda física o mentalmente incapacitado para cuidarse a sí mismo y Fue propietario y vivió en su casa como su vivienda principal por un total mínimo de un año durante el período de 5 años antes de la venta de su vivienda. Sample 1040x filled out Conforme a esta excepción, se considera que vive en la vivienda durante todo momento en el período de 5 años en que haya sido propietario de ella y haya vivido en un establecimiento (incluido un hogar de ancianos) con licencia emitida por un estado o subdivisión política para cuidar personas en esa situación. Sample 1040x filled out Si satisface esta excepción al requisito de uso, aún tiene que satisfacer el requisito de propietario de 2 de los 5 años para reclamar la exclusión. Sample 1040x filled out Vivienda anterior destruida o expropiada. Sample 1040x filled out   Para fines de los requisitos de propietario y de uso, debe sumar el tiempo que fue propietario y vivió en una vivienda anterior destruida o expropiada y el tiempo que fue propietario y vivió en la vivienda de reemplazo de cuya venta desea excluir las ganancias. Sample 1040x filled out Esta regla es aplicable si alguna parte de la base de la vivienda que vendió dependía de la base de aquélla destruida o expropiada. Sample 1040x filled out De lo contrario, tiene que haber sido propietario y vivido en la misma vivienda durante 2 de los 5 años anteriores a la venta, lo cual le permitirá reunir los requisitos para la exclusión. Sample 1040x filled out Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz. Sample 1040x filled out   Puede optar por suspender el período del requisito de 5 años de propietario y uso durante todo período en el que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” como miembro de los servicios uniformados o del Servicio Diplomático de los Estados Unidos o como empleado de los servicios de inteligencia. Sample 1040x filled out Puede optar por suspender el período del requisito de 5 años de propietario y uso durante el período que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” en el extranjero como empleado o voluntario inscrito o voluntario líder del Cuerpo de Paz. Sample 1040x filled out Esto significa que podría satisfacer el requisito de uso de 2 años aún cuando, debido a su servicio, no haya vivido realmente en su casa por lo menos los 2 años requeridos de los 5 años que terminan en la fecha de la venta. Sample 1040x filled out   Si esto le ayuda a reunir los requisitos para excluir ganancias, puede optar por suspender el período obligatorio de 5 años, presentando una declaración para el año de venta que no incluya las ganancias. Sample 1040x filled out   Para más información sobre la suspensión del período de 5 años, vea Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps (Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz), en la Publicación 523, en inglés. Sample 1040x filled out Personas Casadas Si usted y su cónyuge presentan una declaración conjunta para el año de la venta y uno de ustedes satisface los requisitos de propiedad y de uso, pueden excluir hasta $250,000 de la ganancia procedente de dicha venta. Sample 1040x filled out (Sin embargo, consulte Reglas especiales para declaraciones conjuntas , que aparece a continuación). Sample 1040x filled out Reglas especiales para declaraciones conjuntas. Sample 1040x filled out   Puede excluir hasta $500,000 de la totalidad de la ganancia sobre la venta de su vivienda principal si se cumple lo siguiente: Está casado y presenta una declaración conjunta para el año. Sample 1040x filled out Usted o su cónyuge cumple el requisito de propietario. Sample 1040x filled out Usted y su cónyuge cumplen el requisito de uso. Sample 1040x filled out Durante el período de 2 años que termina en la fecha de la venta, ni usted ni su cónyuge excluyó ganancia alguna proveniente de la venta de otra vivienda. Sample 1040x filled out Si uno de los dos cónyuges no satisface estos requisitos, la exclusión máxima que el matrimonio puede declarar es el total de las exclusiones máximas a las que tendría derecho cada cónyuge si no estuviese casado y las cantidades se calculasen por separado. Sample 1040x filled out Para este fin, se considera que cada cónyuge era dueño de la propiedad durante el período en el que uno de los dos fue dueño de la misma. Sample 1040x filled out Ejemplo 1 —uno de los cónyuges vende una vivienda. Sample 1040x filled out Emilia vende su vivienda en junio de 2013 con una ganancia de $300,000. Sample 1040x filled out Posteriormente en ese año, se casa con Jaime. Sample 1040x filled out Ella satisface los requisitos de propiedad y de uso, pero Jaime no. Sample 1040x filled out Emilia puede excluir hasta $250,000 de las ganancias en una declaración por separado o conjunta para el año 2013. Sample 1040x filled out La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Jaime no cumple el requisito de uso. Sample 1040x filled out Ejemplo 2 —cada cónyuge vende una vivienda. Sample 1040x filled out El caso es igual al del Ejemplo 1 , excepto que Jaime también vende una vivienda en el año 2013 con una ganancia de $200,000 antes de casarse con Emilia. Sample 1040x filled out Él satisface los requisitos de propietario y de uso en su vivienda pero Emilia no. Sample 1040x filled out Emilia puede excluir $250,000 de las ganancias y Jaime puede excluir $200,000 de las ganancias de la venta de sus propias viviendas. Sample 1040x filled out Sin embargo, Emilia no puede utilizar la exclusión no usada de Jaime para excluir más de $250,000 de las ganancias. Sample 1040x filled out Por lo tanto, Emilia y Jaime tienen que reconocer $50,000 de las ganancias de la venta de la vivienda de Emilia. Sample 1040x filled out La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Emilia y Jaime ambos no cumplen el requisito de uso para el mismo hogar. Sample 1040x filled out Venta de la vivienda principal por el cónyuge sobreviviente. Sample 1040x filled out   Si su cónyuge murió y usted no se volvió a casar antes de la fecha de la venta, se considera que ha sido propietario y ha vivido en la propiedad como su vivienda principal durante todo el período en que su cónyuge fue propietario y vivió en ella como vivienda principal. Sample 1040x filled out   Si reúne todos los siguientes requisitos, puede tener el derecho de excluir hasta $500,000 procedentes de toda ganancia de la venta o del intercambio de su vivienda principal: La venta o el intercambio se realizó después de 2008. Sample 1040x filled out La venta o el intercambio se realizó dentro de los 2 años después de la fecha del fa- llecimiento de su cónyuge. Sample 1040x filled out No se ha vuelto a casar. Sample 1040x filled out Usted y su cónyuge reunían el requisito de uso en la fecha del fallecimiento de su cónyuge. Sample 1040x filled out Usted o su cónyuge reunían el requisito de propietario en la fecha del fallecimiento de su cónyuge. Sample 1040x filled out Ni usted ni su cónyuge excluyó ganancia alguna procedente de la venta de otra vivienda durante los últimos 2 años. Sample 1040x filled out Ejemplo. Sample 1040x filled out   Geraldo es dueño de una casa y habita en la misma como su vivienda principal desde 2009. Sample 1040x filled out Geraldo y Wilma se casaron el 1 de julio de 2013, y desde esa fecha habitan en la casa de Geraldo considerándola su vivienda principal. Sample 1040x filled out Geraldo falleció el 15 de agosto de 2013 y Wilma heredó la propiedad. Sample 1040x filled out Wilma vendió la propiedad el 3 de septiembre de 2013, fecha en la cual no se había vuelto a casar. Sample 1040x filled out Aunque Wilma fue dueña de la casa y habitó en la misma menos de 2 años, se considera que ha cumplido los requisitos de propiedad y de uso porque el período correspondiente a su propiedad y uso de la casa abarca el período en el que Geraldo fue dueño de la misma y habitó en ella antes de fallecer. Sample 1040x filled out Vivienda traspasada por cónyuge. Sample 1040x filled out   Si su cónyuge le traspasó su vivienda (o ex cónyuge si el traspaso se relaciona con su divorcio), se considera que ha sido propietario durante todo el período en que su cónyuge fue propietario. Sample 1040x filled out Uso de vivienda después del divorcio. Sample 1040x filled out   Se considera que ha usado la propiedad como su vivienda principal durante todo el período en que: Usted fue su propietario y Se permita que el cónyuge o ex cónyuge viva en ella conforme a un instrumento de divorcio o separación y éste la usa como vivienda principal. Sample 1040x filled out Exclusión Máxima Reducida Si no reúne los requisitos para reclamar la exclusión de $250,000 o $500,000, aún puede tener derecho a una exclusión reducida. Sample 1040x filled out Esto corresponde a aquellas personas que: No satisfagan los requisitos de propietario y de uso o Hayan reclamado la exclusión dentro de 2 años de vender su vivienda actual. Sample 1040x filled out En los dos casos, para tener derecho a una exclusión reducida, la venta de su vivienda principal tiene que deberse a uno de los siguientes motivos: Un cambio del lugar de empleo. Sample 1040x filled out Salud. Sample 1040x filled out Circunstancias imprevistas. Sample 1040x filled out Circunstancias imprevistas. Sample 1040x filled out   Se considera que la venta de su vivienda principal es por una circunstancia imprevista si el motivo principal de venta es un hecho que usted no hubiera podido anticipar razonablemente antes de comprar y ocupar su vivienda principal. Sample 1040x filled out   Vea la Publicación 523, en inglés, para más información y para utilizar la Worksheet 3 (Hoja de trabajo 3) para calcular la exclusión máxima reducida. Sample 1040x filled out Uso Comercial o Alquiler de Vivienda Tal vez pueda excluir sus ganancias provenientes de la venta de una vivienda que haya utilizado para fines comerciales o para producir ingresos de alquiler. Sample 1040x filled out Sin embargo, tiene que satisfacer los requisitos de propietario y de uso. Sample 1040x filled out Períodos de uso no calificado. Sample 1040x filled out   En la mayoría de los casos, la ganancia de la venta o intercambio de su vivienda principal no calificará para su exclusión en la medida en que las ganancias se asignan a los períodos de uso no calificado. Sample 1040x filled out Se considera que el uso no calificado es todo período a partir del 2008 en que ni usted ni su cónyuge (o su ex cónyuge) usó la propiedad como vivienda principal con las siguientes excepciones. Sample 1040x filled out Excepciones. Sample 1040x filled out   Un período de uso no calificado no incluye: Cualquier parte del período de 5 años que termine en la fecha de la venta o intercambio después de la última fecha que usted o su cónyuge usó la vivienda como vivienda principal. Sample 1040x filled out Cualquier período (que no exceda de un período de 10 años en su totalidad) durante el cual usted (o su cónyuge) están prestando servicio prolongado en forma oficial y calificada: Como miembro de los servicios uniformados, Como miembro del Servicio Diplomático de los Estados Unidos o Como empleado de los servicios de inteligencia, y Cualquier otro período de ausencia temporal (que no exceda de un período de 2 años en su totalidad) debido a un cambio de empleo, condición de salud o tales circunstancias imprevistas que hayan sido especificados por el IRS. Sample 1040x filled out La ganancia resultante de la venta de la propiedad se divide entre períodos de uso calificado y no calificado a base de la cantidad de tiempo que la propiedad sirvió para uso calificado y no calificado. Sample 1040x filled out La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso calificado todavía calificará para la exclusión de la venta de su vivienda principal. Sample 1040x filled out La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso no calificado no reunirá los requisitos para la exclusión. Sample 1040x filled out Cálculos. Sample 1040x filled out   Para calcular la parte de la ganancia que se le asignará al período de uso no calificado, multiplique la ganancia por la siguiente fracción:   Total de uso no calificado durante el período de propietario a partir del 2008      Total del período de propietario   Este cálculo se puede encontrar en la Hoja de Trabajo 2, línea 10, en la Publicación 523, en inglés. Sample 1040x filled out Ejemplo 1. Sample 1040x filled out El 23 de mayo de 2007, Amelia (soltera en cada año de este ejemplo) compró una casa. Sample 1040x filled out Se mudó a la casa en esa fecha y vivió ahí hasta el 31 de mayo de 2009, fecha en la que se mudó de la casa y la puso en alquiler. Sample 1040x filled out La casa estuvo alquilada desde el 1 de junio de 2009 al 31 de marzo de 2011. Sample 1040x filled out Amelia reclamó deducciónes por depreciación del 2009 al 2011 por un total de $10,000. Sample 1040x filled out Amelia se mudó a su casa nuevamente el 1 de abril de 2011 y vivió en ella hasta que la vendió el 31 de enero de 2013 por una ganancia de $200,000. Sample 1040x filled out Durante el período de 5 años que termina en la fecha de la venta (31 de enero de 2008 – 31 de enero de 2013), Amelia fue la propietaria y vivió en la casa durante más de 2 años, como se indica en la siguiente tabla. Sample 1040x filled out Período de  5 años Usada como Vivienda Principal Usada como Vivienda de Alquiler 31/01/08 – 31/05/09 16 meses       01/06/09 – 31/03/11   22 meses 01/04/11 – 31/01/13 22 meses         38 meses 22 meses Durante el período que Amelia fue propietaria de la casa (2,080 días), el período de uso no calificado fue de 668 días. Sample 1040x filled out Amelia divide 668 entre 2,080 y obtiene un decimal (redondeado al menos tres decimales) de 0. Sample 1040x filled out 321. Sample 1040x filled out Para calcular la ganancia atribuible al período de uso no calificado, se multiplica $190,000 (la ganancia no es atribuible a la deducción por depreciación $10,000) por 0. Sample 1040x filled out 321. Sample 1040x filled out Debido a que la ganancia atribuible a los períodos no calificados es $60,990, Amelia puede excluir $129,010 de su ganancia. Sample 1040x filled out Ejemplo 2. Sample 1040x filled out Guillermo fue propietario de una casa y la usó como su vivienda principal de 2007 a 2010. Sample 1040x filled out El 1 de enero de 2011, se mudó a otro estado. Sample 1040x filled out Alquiló su casa desde esa fecha hasta el 30 de abril de 2013, fecha en que la vendió. Sample 1040x filled out Durante el período de 5 años que termina en la fecha de la venta (1 de mayo de 2008 – 30 de abril de 2013), Guillermo fue el propietario de esa casa y vivió en ella durante más de 2 años. Sample 1040x filled out Tiene que declarar la venta en el Formulario 4797, en inglés, debido a que la casa era una propiedad de alquiler en la fecha de venta. Sample 1040x filled out Ya que el período de uso no calificado no incluye cualquier parte del período de 5 años después de la última fecha que Guillermo vivió en su vivienda, él no tiene un período de uso no calificado. Sample 1040x filled out Puesto que cumplió los requisitos de propietario y de uso, puede excluir ganancias de hasta $250,000. Sample 1040x filled out No obstante, no puede excluir la parte de las ganancias equivalente a la depreciación que reclamó o que pudo haber reclamado por alquilar la casa, como se explica a continuación. Sample 1040x filled out Depreciación después del 6 de mayo de 1997. Sample 1040x filled out   Si tenía derecho a declarar deducciones por depreciación porque usó su vivienda para fines comerciales o como propiedad de alquiler, no puede excluir aquella parte de sus ganancias que sea equivalente a cualquier depreciación permitida o permisible como deducción para los períodos después del 6 de mayo de 1997. Sample 1040x filled out Si puede demostrar mediante documentación adecuada u otras pruebas que la depreciación permitida era menor que la cantidad permisible, puede limitar la cantidad de ganancias obtenidas de modo que dicha cantidad sea igual a la cantidad de depreciación. Sample 1040x filled out Vea la Publicación 544, en inglés, para información adicional. Sample 1040x filled out Propiedad usada parcialmente para fines comerciales o de alquiler. Sample 1040x filled out   Si usó la propiedad en parte como vivienda principal y en parte para fines comerciales o para producir ingresos de alquiler, consulte la Publicación 523, en inglés. Sample 1040x filled out Cómo Declarar la Venta No declare la venta de su vivienda principal del año 2013 en su declaración de impuestos, a menos que: Tenga ganancias y no reúna los requisitos para excluir la totalidad de éstas Tenga ganancias y opte por no excluirlas o Haya recibido un Formulario 1099-S. Sample 1040x filled out Si algunas de estas situaciones aplican, informe la ganancia total o pérdidas. Sample 1040x filled out Para detalles de cómo informar las pérdidas o ganancias, vea las Instrucciones para el Anexo D del Formulario 1040 y las Instrucciones del Formulario 8949, en inglés. Sample 1040x filled out Si usted usó la vivienda para propósitos de negocios o para sacar ingresos por el alquiler, usted posiblemente tenga que usar el Formulario 4797 para informar la venta de la parte de la propiedad usada para negocios o alquiler (o la venta de la propiedad entera, si se usó exclusivamente para negocios o alquiler). Sample 1040x filled out Consulte la sección Business Use or Rental of Home (Uso de vivienda como negocio o para alquiler), en inglés, en la Publicación 523, y las Instrucciones del Formulario 4797. Sample 1040x filled out Ventas a plazos. Sample 1040x filled out    Algunas ventas se realizan según acuerdos que estipulan que parte o la totalidad del precio de venta se debe pagar en un año posterior. Sample 1040x filled out Estas ventas se denominan “ventas a plazos”. Sample 1040x filled out Si financia la compra del comprador de su casa, en lugar de que éste solicite un préstamo o hipoteca a un banco, probablemente tenga una venta a plazos. Sample 1040x filled out Tal vez pueda declarar la parte de las ganancias que no puede excluir sobre la base a plazos. Sample 1040x filled out    Use el Formulario 6252, Installment Sale Income (Ingresos de venta a plazos), en inglés, para declarar la venta. Sample 1040x filled out Anote la exclusión en la línea 15 del Formulario 6252. Sample 1040x filled out Hipoteca financiada por el vendedor. Sample 1040x filled out   Si vende su vivienda y tiene un pagaré, hipoteca u otro acuerdo financiero, en la mayoría de los casos los pagos que reciba constan de intereses y capital. Sample 1040x filled out Tiene que declarar por separado como ingreso de intereses los intereses que reciba como parte de cada pago. Sample 1040x filled out Si el comprador de su vivienda usa la propiedad como vivienda principal o segunda vivienda, también tiene que declarar el nombre, la dirección y el número de Seguro Social (SSN, por sus siglas en inglés) del comprador en la línea 1 del Anexo B (Formulario 1040A o 1040). Sample 1040x filled out El comprador tiene que darle su SSN y usted tiene que darle el suyo al comprador. Sample 1040x filled out Si no satisface estos requisitos, es posible que tenga que pagar una multa de $50 por cada incumplimiento. Sample 1040x filled out Si usted o el comprador no tiene un SSN y no reúne los requisitos para obtener uno, vea Número de Seguro Social , en el capítulo 1. Sample 1040x filled out Información adicional. Sample 1040x filled out   Para obtener más información acerca de las ventas a plazos, consulte la Publicación 537, Installment Sales (Ventas a plazos), en inglés. Sample 1040x filled out Situaciones Especiales Las siguientes situaciones especiales pueden afectar su exclusión. Sample 1040x filled out Venta de vivienda adquirida a través de un intercambio de bienes del mismo tipo. Sample 1040x filled out   No puede reclamar la exclusión si: Adquirió su vivienda a través de un intercambio de bienes del mismo tipo (también conocido como intercambio conforme a la sección 1031) o la base de su vivienda se determina según la base de la vivienda de la persona que la adquirió mediante un intercambio de bienes del mismo tipo (por ejemplo, recibió la vivienda de dicha persona como un regalo) y Vendió la vivienda durante el período de 5 años a partir de la fecha en que se adquirió por medio del intercambio de bienes del mismo tipo. Sample 1040x filled out Las ganancias provenientes de un intercambio de bienes del mismo tipo no están sujetas al impuesto en la fecha de dicho intercambio. Sample 1040x filled out Esto quiere decir que las ganancias no se tributarán hasta que venda o enajene de otra manera la propiedad que haya recibido. Sample 1040x filled out Para diferir ganancias provenientes de un intercambio de bienes del mismo tipo, tiene que haber intercambiado bienes comerciales o de inversión por bienes comerciales o de inversión del mismo tipo. Sample 1040x filled out Para más información sobre los intercambios de bienes del mismo tipo, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. Sample 1040x filled out Vivienda cedida a través de intercambio de bienes del mismo tipo. Sample 1040x filled out   Si usa su vivienda principal en parte para propósitos comerciales o de alquiler y luego intercambia la misma por otra propiedad, vea la Publicación 523, en inglés. Sample 1040x filled out Expatriados. Sample 1040x filled out   No puede reclamar la exclusión si el impuesto de expatriación es aplicable en su caso. Sample 1040x filled out El impuesto de expatriación corresponde a determinados ciudadanos estadounidenses que han renunciado a su ciudadanía (y a determinados residentes de largo plazo que han terminado su residencia). Sample 1040x filled out Consulte la sección titulada Expatriation Tax (Impuesto de expatriación) en el capítulo 4 de la Publicación 519, U. Sample 1040x filled out S. Sample 1040x filled out Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés, para obtener más información acerca del impuesto de expatriación. Sample 1040x filled out Vivienda destruida o expropiada. Sample 1040x filled out   Si su vivienda fue destruida o expropiada, toda ganancia (por ejemplo, debido a pagos del seguro que recibió) procedente de aquel acontecimiento reúne los requisitos para la exclusión. Sample 1040x filled out   Toda parte de las ganancias que no se pueda excluir (por superar el límite de exclusión máxima), se puede aplazar según las reglas que se explican en las siguientes publicaciones: Publicación 547(SP) en el caso de una vivienda que fue destruida o Capítulo 1 de la Publicación 544, en inglés, en el caso de una vivienda que fue expropiada. Sample 1040x filled out Venta de participación restante. Sample 1040x filled out   Sujeto a otras reglas del presente capítulo, puede optar por excluir ganancias procedentes de la venta de una participación restante en su vivienda. Sample 1040x filled out Si elige esta opción, no puede excluir ganancias de la venta de ninguna otra participación en la vivienda que venda por separado. Sample 1040x filled out Excepción para ventas a personas emparentadas o vinculadas. Sample 1040x filled out   No puede excluir ganancias procedentes de la venta de una participación restante en su vivienda a una persona emparentada o vinculada. Sample 1040x filled out Las personas emparentadas incluyen a sus hermanos y hermanas, medios hermanos y medias hermanas, cónyuges, antecesores (padres, abuelos, etc. Sample 1040x filled out ) y descendientes directos (hijos, nietos, etc. Sample 1040x filled out ). Sample 1040x filled out Las personas vinculadas también incluyen a ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. Sample 1040x filled out Recuperación (Devolución) de un Subsidio Hipotecario Federal Si financió su vivienda a través de un programa de subsidio federal (préstamos de bonos hipotecarios calificados exentos de impuestos o préstamos con certificados de crédito hipotecario), es posible que tenga que devolver la totalidad o parte del beneficio que recibió de ese programa cuando venda o enajene su vivienda. Sample 1040x filled out Puede recuperar el beneficio al aumentar su impuesto federal sobre el ingreso para el año de la venta. Sample 1040x filled out Es posible que tenga que pagar este impuesto de recuperación aun si puede excluir sus ganancias del ingreso según las reglas explicadas anteriormente; esa exclusión no afecta el impuesto de recuperación. Sample 1040x filled out Préstamos sujetos a reglas de recuperación. Sample 1040x filled out   La recuperación es aplicable a préstamos que: Se originaron de las utilidades de bonos hipotecarios calificados o Se basaron en certificados de crédito hipotecario. Sample 1040x filled out La recuperación también se aplica a las asunciones de estos préstamos. Sample 1040x filled out Cuándo es aplicable la recuperación. Sample 1040x filled out   La recuperación del subsidio hipotecario federal es aplicable solamente si satisface las dos condiciones siguientes: Dentro de los primeros 9 años después de la fecha de cierre de su préstamo hipotecario, vende o enajena su vivienda, gene- rando ganancias. Sample 1040x filled out Su ingreso para el año de la enajenación es mayor que el ingreso calificado ajustado de ese año para el tamaño de su familia (en relación a los requisitos de ingresos que tiene que satisfacer una persona para tener derecho a participar en el programa de subsidio federal). Sample 1040x filled out Cuándo no es aplicable la recuperación. Sample 1040x filled out   La recuperación no es aplicable si le corresponde una de las siguientes situaciones: Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda (QHIL, por sus siglas en inglés) de no más de $15,000 y se usó para hacer modificaciones, reparaciones y mejoras que protejan o mejoren la habitabilidad y la eficiencia energética de su vivienda. Sample 1040x filled out Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda de no más de $150,000 para un QHIL que se utiliza con el fin de reparar daños ocasionados a viviendas por el huracán Katrina en la zona de desastre del huracán; para un QHIL financiado por un bono hipotecario calificado, el cual es un Bono de la Zona de Oportunidad del Golfo; o para un QHIL para una vivienda habitada por su dueño en la Zona de Oportunidad del Golfo (Zona GO), Zona GO de Rita o Zona GO de Wilma. Sample 1040x filled out Vea la Publicación 4492(SP), Información para los Contribuyentes Afectados por los Huracanes Katrina, Rita y Wilma, para información adicional. Sample 1040x filled out Asimismo, vea la Publicación 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas (Información para contribuyentes afectados de la zona de desastre del Medio Oeste), en inglés, para más información. Sample 1040x filled out La vivienda se enajena como consecuencia de su muerte. Sample 1040x filled out Enajena su vivienda más de 9 años después de la fecha de cierre de su préstamo hipotecario. Sample 1040x filled out Traspasa la vivienda a su cónyuge o a su ex cónyuge por motivos de divorcio, situación en la que no hay ganancias incluidas en sus ingresos. Sample 1040x filled out Enajena la vivienda con pérdidas. Sample 1040x filled out Su vivienda resulta destruida por un hecho fortuito y usted la repone en su lugar original dentro de 2 años después del cierre del año tributario en que se produjo la destrucción. Sample 1040x filled out El período de reemplazo se aumenta para viviendas principales destruidas si su vivienda estaba ubicada en la zona de desastre de Kansas, una de las zonas de desastre del Medio Oeste, la zona del Huracán Katrina u otra zona de desastre declarada como tal por el gobierno federal. Sample 1040x filled out Para más información, vea Plazo de Reposición, en la Publicación 547(SP). Sample 1040x filled out Refinancia su préstamo hipotecario (a menos que posteriormente satisfaga todas las condiciones anteriores indicadas bajo Cuándo es aplicable la recuperación ). Sample 1040x filled out Aviso de cantidades. Sample 1040x filled out   En la fecha de liquidación de su préstamo hipotecario, o en una fecha cercana, deberá recibir un aviso que esta- blezca la cantidad de subsidio federal y cualquier otra información que necesite para calcular su impuesto de recuperación. Sample 1040x filled out Cómo calcular y declarar la recuperación. Sample 1040x filled out    El impuesto de recuperación se calcula en el Formulario 8828, en inglés. Sample 1040x filled out Si vende su vivienda y su hipoteca está sujeta a las reglas de recuperación, tiene que presentar el Formulario 8828 aún si no adeuda un impuesto de recuperación. Sample 1040x filled out Adjunte el Formulario 8828 al Formulario 1040. Sample 1040x filled out Para obtener más información, vea el Formulario 8828 y las instrucciones correspondientes, en inglés. Sample 1040x filled out Prev  Up  Next   Home   More Online Publications