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Tax Return 2012 Form

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Tax Return 2012 Form

Tax return 2012 form Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Tax return 2012 form Nonbusiness income (line 7). Tax return 2012 form Nonbusiness capital losses. Tax return 2012 form Business capital losses. Tax return 2012 form Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Tax return 2012 form Step 1. Tax return 2012 form   Complete your tax return for the year. Tax return 2012 form You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Tax return 2012 form Estates and trusts — Form 1041, line 22. Tax return 2012 form   If the amount on that line is not negative, stop here — you do not have an NOL. Tax return 2012 form Step 2. Tax return 2012 form   Determine whether you have an NOL and its amount. Tax return 2012 form See How To Figure an NOL , later. Tax return 2012 form If you do not have an NOL, stop here. Tax return 2012 form Step 3. Tax return 2012 form   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Tax return 2012 form See When To Use an NOL , later. Tax return 2012 form Step 4. Tax return 2012 form   Deduct the NOL in the carryback or carryforward year. Tax return 2012 form See How To Claim an NOL Deduction , later. Tax return 2012 form If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Tax return 2012 form Step 5. Tax return 2012 form   Determine the amount of your unused NOL. Tax return 2012 form See How To Figure an NOL Carryover , later. Tax return 2012 form Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Tax return 2012 form Note. Tax return 2012 form   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Tax return 2012 form How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Tax return 2012 form There are rules that limit what you can deduct when figuring an NOL. Tax return 2012 form In general, the following items are not allowed when figuring an NOL. Tax return 2012 form Any deduction for personal exemptions. Tax return 2012 form Capital losses in excess of capital gains. Tax return 2012 form The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Tax return 2012 form Nonbusiness deductions in excess of nonbusiness income. Tax return 2012 form The net operating loss deduction. Tax return 2012 form The domestic production activities deduction. Tax return 2012 form Form 1045, Schedule A. Tax return 2012 form   Use Form 1045, Schedule A, to figure an NOL. Tax return 2012 form The following discussion explains Schedule A and includes an illustrated example. Tax return 2012 form   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Tax return 2012 form If line 1 is a negative amount, you may have an NOL. Tax return 2012 form   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Tax return 2012 form Nonbusiness deductions (line 6). Tax return 2012 form   Enter on line 6 deductions that are not connected to your trade or business or your employment. Tax return 2012 form Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Tax return 2012 form   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Tax return 2012 form   Do not enter business deductions on line 6. Tax return 2012 form These are deductions that are connected to your trade or business. Tax return 2012 form They include the following. Tax return 2012 form State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Tax return 2012 form Moving expenses. Tax return 2012 form Educator expenses. Tax return 2012 form The deduction for the deductible part of self-employed health insurance. Tax return 2012 form Domestic production activities deduction. Tax return 2012 form Rental losses. Tax return 2012 form Loss on the sale or exchange of business real estate or depreciable property. Tax return 2012 form Your share of a business loss from a partnership or an S corporation. Tax return 2012 form Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Tax return 2012 form If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Tax return 2012 form Loss on the sale of accounts receivable (if you use an accrual method of accounting). Tax return 2012 form Interest and litigation expenses on state and federal income taxes related to your business. Tax return 2012 form Unrecovered investment in a pension or annuity claimed on a decedent's final return. Tax return 2012 form Payment by a federal employee to buy back sick leave used in an earlier year. Tax return 2012 form Nonbusiness income (line 7). Tax return 2012 form   Enter on line 7 only income that is not related to your trade or business or your employment. Tax return 2012 form For example, enter your annuity income, dividends, and interest on investments. Tax return 2012 form Also, include your share of nonbusiness income from partnerships and S corporations. Tax return 2012 form   Do not include on line 7 the income you receive from your trade or business or your employment. Tax return 2012 form This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Tax return 2012 form Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Tax return 2012 form Adjustment for section 1202 exclusion (line 17). Tax return 2012 form   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Tax return 2012 form Adjustments for capital losses (lines 19–22). Tax return 2012 form   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Tax return 2012 form Nonbusiness capital losses. Tax return 2012 form   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Tax return 2012 form If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Tax return 2012 form Business capital losses. Tax return 2012 form   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Tax return 2012 form Domestic production activities deduction (line 23). Tax return 2012 form   You cannot take the domestic production activities deduction when figuring your NOL. Tax return 2012 form Enter on line 23 any domestic production activities deduction claimed on your return. Tax return 2012 form NOLs from other years (line 24). Tax return 2012 form   You cannot deduct any NOL carryovers or carrybacks from other years. Tax return 2012 form Enter the total amount of your NOL deduction for losses from other years. Tax return 2012 form Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Tax return 2012 form It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Tax return 2012 form Example. Tax return 2012 form Glenn Johnson is in the retail record business. Tax return 2012 form He is single and has the following income and deductions on his Form 1040 for 2013. Tax return 2012 form See the illustrated Form 1040 , later. Tax return 2012 form INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Tax return 2012 form However, to figure whether he has an NOL, certain deductions are not allowed. Tax return 2012 form He uses Form 1045, Schedule A, to figure his NOL. Tax return 2012 form See the Illustrated Form 1045, Schedule A , later. Tax return 2012 form The following items are not allowed on Form 1045, Schedule A. Tax return 2012 form Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Tax return 2012 form Please click the link to view the image. Tax return 2012 form Form 1040, page 1 This image is too large to be displayed in the current screen. Tax return 2012 form Please click the link to view the image. Tax return 2012 form Form 1040, page 2 This image is too large to be displayed in the current screen. Tax return 2012 form Please click the link to view the image. Tax return 2012 form Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Tax return 2012 form You can, however, choose not to carry back an NOL and only carry it forward. Tax return 2012 form See Waiving the Carryback Period , later. Tax return 2012 form You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Tax return 2012 form NOL year. Tax return 2012 form   This is the year in which the NOL occurred. Tax return 2012 form Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Tax return 2012 form Eligible loss. Tax return 2012 form   The carryback period for eligible losses is 3 years. Tax return 2012 form Only the eligible loss portion of the NOL can be carried back 3 years. Tax return 2012 form An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Tax return 2012 form Qualified small business. Tax return 2012 form   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Tax return 2012 form If the business did not exist for this entire 3-year period, use the period the business was in existence. Tax return 2012 form   An eligible loss does not include a farming loss or a qualified disaster loss. Tax return 2012 form Farming loss. Tax return 2012 form   The carryback period for a farming loss is 5 years. Tax return 2012 form Only the farming loss portion of the NOL can be carried back 5 years. Tax return 2012 form A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Tax return 2012 form Farming business. Tax return 2012 form   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Tax return 2012 form A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Tax return 2012 form The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Tax return 2012 form   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Tax return 2012 form It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Tax return 2012 form Waiving the 5-year carryback. Tax return 2012 form   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Tax return 2012 form To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Tax return 2012 form If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Tax return 2012 form Attach an election statement to your amended return, and write “Filed pursuant to section 301. Tax return 2012 form 9100-2” at the top of the statement. Tax return 2012 form Once made, this choice is irrevocable. Tax return 2012 form Qualified disaster loss. Tax return 2012 form   The carryback period for a qualified disaster loss is 5 years. Tax return 2012 form Only the qualified disaster loss portion of the NOL can be carried back 5 years. Tax return 2012 form A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Tax return 2012 form Qualified disaster expenses. Tax return 2012 form   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Tax return 2012 form Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Tax return 2012 form Note. Tax return 2012 form Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Tax return 2012 form Excluded losses. Tax return 2012 form   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Tax return 2012 form   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Tax return 2012 form Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Tax return 2012 form Specified liability loss. Tax return 2012 form   The carryback period for a specified liability loss is 10 years. Tax return 2012 form Only the specified liability loss portion of the NOL can be carried back 10 years. Tax return 2012 form Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Tax return 2012 form   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Tax return 2012 form For details, see section 172(f). Tax return 2012 form Waiving the 10-year carryback. Tax return 2012 form   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Tax return 2012 form To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Tax return 2012 form If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Tax return 2012 form Attach a statement to your amended return and write “Filed pursuant to section 301. Tax return 2012 form 9100-2” at the top of the statement. Tax return 2012 form Once made, this choice is irrevocable. Tax return 2012 form Waiving the Carryback Period You can choose not to carry back your NOL. Tax return 2012 form If you make this choice, then you can use your NOL only in the 20-year carryforward period. Tax return 2012 form (This choice means you also choose not to carry back any alternative tax NOL. Tax return 2012 form ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Tax return 2012 form This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Tax return 2012 form If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Tax return 2012 form Attach a statement to your amended return, and write “Filed pursuant to section 301. Tax return 2012 form 9100-2” at the top of the statement. Tax return 2012 form Once you choose to waive the carryback period, it generally is irrevocable. Tax return 2012 form If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Tax return 2012 form If you do not file this statement on time, you cannot waive the carryback period. Tax return 2012 form How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Tax return 2012 form If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Tax return 2012 form If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Tax return 2012 form Start by carrying it to the first tax year after the NOL year. Tax return 2012 form If you do not use it up, carry the unused part to the next year. Tax return 2012 form Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Tax return 2012 form Example 1. Tax return 2012 form You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Tax return 2012 form No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Tax return 2012 form You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Tax return 2012 form Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Tax return 2012 form If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Tax return 2012 form Example 2. Tax return 2012 form Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Tax return 2012 form You begin using the $4,000 in 2010. Tax return 2012 form As shown in the following chart, $3,000 of this NOL is used in 2010. Tax return 2012 form The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Tax return 2012 form Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Tax return 2012 form If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Tax return 2012 form If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Tax return 2012 form NOL resulting in no taxable income. Tax return 2012 form   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Tax return 2012 form See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Tax return 2012 form Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Tax return 2012 form You can get your refund faster by using Form 1045, but you have a shorter time to file it. Tax return 2012 form You can use Form 1045 to apply an NOL to all carryback years. Tax return 2012 form If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Tax return 2012 form Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Tax return 2012 form Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Tax return 2012 form Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Tax return 2012 form Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Tax return 2012 form Form 1045. Tax return 2012 form   You can apply for a quick refund by filing Form 1045. Tax return 2012 form This form results in a tentative adjustment of tax in the carryback year. Tax return 2012 form See the Illustrated Form 1045 . Tax return 2012 form at the end of this discussion. Tax return 2012 form   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Tax return 2012 form   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Tax return 2012 form If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Tax return 2012 form For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Tax return 2012 form Form 1040X. Tax return 2012 form   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Tax return 2012 form File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Tax return 2012 form For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Tax return 2012 form   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Tax return 2012 form Refiguring your tax. Tax return 2012 form   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Tax return 2012 form (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Tax return 2012 form ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Tax return 2012 form Refigure the following items. Tax return 2012 form The special allowance for passive activity losses from rental real estate activities. Tax return 2012 form Taxable social security and tier 1 railroad retirement benefits. Tax return 2012 form IRA deductions. Tax return 2012 form Excludable savings bond interest. Tax return 2012 form Excludable employer-provided adoption benefits. Tax return 2012 form The student loan interest deduction. Tax return 2012 form The tuition and fees deduction. Tax return 2012 form   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Tax return 2012 form (Enter your NOL deduction on Form 1045, line 10. Tax return 2012 form On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Tax return 2012 form )   Next, refigure your taxable income. Tax return 2012 form (On Form 1045, use lines 12 through 15 and the “After carryback” column. Tax return 2012 form ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Tax return 2012 form Refigure the following items. Tax return 2012 form The itemized deduction for medical expenses. Tax return 2012 form The itemized deduction for qualified mortgage insurance premiums. Tax return 2012 form The itemized deduction for casualty losses. Tax return 2012 form Miscellaneous itemized deductions subject to the 2% limit. Tax return 2012 form The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Tax return 2012 form The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Tax return 2012 form Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Tax return 2012 form    Do not refigure the itemized deduction for charitable contributions. Tax return 2012 form   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Tax return 2012 form Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Tax return 2012 form (On Form 1045, use lines 16 through 25, and the “After carryback” column. Tax return 2012 form ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Tax return 2012 form If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Tax return 2012 form   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Tax return 2012 form Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Tax return 2012 form Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Tax return 2012 form You must attach a statement that shows all the important facts about the NOL. Tax return 2012 form Your statement should include a computation showing how you figured the NOL deduction. Tax return 2012 form If you deduct more than one NOL in the same year, your statement must cover each of them. Tax return 2012 form Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Tax return 2012 form If you file a joint return, the NOL deduction is limited to the income of that spouse. Tax return 2012 form For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Tax return 2012 form After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Tax return 2012 form Refund limit. Tax return 2012 form   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Tax return 2012 form You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Tax return 2012 form The refund cannot be more than the joint overpayment. Tax return 2012 form Attach a statement showing how you figured your refund. Tax return 2012 form Figuring your share of a joint tax liability. Tax return 2012 form   There are five steps for figuring your share of the refigured joint tax liability. Tax return 2012 form Figure your total tax as though you had filed as married filing separately. Tax return 2012 form Figure your spouse's total tax as though your spouse had also filed as married filing separately. Tax return 2012 form Add the amounts in (1) and (2). Tax return 2012 form Divide the amount in (1) by the amount in (3). Tax return 2012 form Multiply the refigured tax on your joint return by the amount figured in (4). Tax return 2012 form This is your share of the joint tax liability. Tax return 2012 form Figuring your contribution toward tax paid. Tax return 2012 form   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Tax return 2012 form If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Tax return 2012 form Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Tax return 2012 form Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Tax return 2012 form Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Tax return 2012 form However, treat the NOL deduction as a joint NOL. Tax return 2012 form If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Tax return 2012 form Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Tax return 2012 form Separate to joint return. Tax return 2012 form   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Tax return 2012 form Joint to separate returns. Tax return 2012 form   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Tax return 2012 form Joint return in NOL year. Tax return 2012 form   Figure each spouse's share of the joint NOL through the following steps. Tax return 2012 form Figure each spouse's NOL as if he or she filed a separate return. Tax return 2012 form See How To Figure an NOL , earlier. Tax return 2012 form If only one spouse has an NOL, stop here. Tax return 2012 form All of the joint NOL is that spouse's NOL. Tax return 2012 form If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Tax return 2012 form The result is spouse A's share of the joint NOL. Tax return 2012 form The rest of the joint NOL is spouse B's share. Tax return 2012 form Example 1. Tax return 2012 form Mark and Nancy are married and file a joint return for 2013. Tax return 2012 form They have an NOL of $5,000. Tax return 2012 form They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Tax return 2012 form Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Tax return 2012 form Mark does not have any NOL to carry back. Tax return 2012 form Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Tax return 2012 form Example 2. Tax return 2012 form Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Tax return 2012 form Figured separately, his NOL is $1,800 and her NOL is $3,000. Tax return 2012 form The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Tax return 2012 form The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Tax return 2012 form Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Tax return 2012 form Joint return in previous carryback or carryforward year. Tax return 2012 form   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Tax return 2012 form If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Tax return 2012 form Figure each spouse's modified taxable income as if he or she filed a separate return. Tax return 2012 form See Modified taxable income under How To Figure an NOL Carryover , later. Tax return 2012 form Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Tax return 2012 form This is spouse A's share of the joint modified taxable income. Tax return 2012 form Subtract the amount figured in (2) from the joint modified taxable income. Tax return 2012 form This is spouse B's share of the joint modified taxable income. Tax return 2012 form Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Tax return 2012 form Add the amounts figured in (2) and (4). Tax return 2012 form Subtract the amount figured in (5) from spouse A's NOL deduction. Tax return 2012 form This is spouse A's share of the joint carryover. Tax return 2012 form The rest of the joint carryover is spouse B's share. Tax return 2012 form Example. Tax return 2012 form Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Tax return 2012 form In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Tax return 2012 form They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Tax return 2012 form Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Tax return 2012 form Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Tax return 2012 form Then they figure their shares of the $5,000 carryover as follows. Tax return 2012 form Step 1. Tax return 2012 form   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Tax return 2012 form   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Tax return 2012 form 75 Sam's share of joint MTI $11,250 Step 3. Tax return 2012 form   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Tax return 2012 form   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Tax return 2012 form   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Tax return 2012 form   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Tax return 2012 form She has no carryover to 2012. Tax return 2012 form Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Tax return 2012 form His carryover to 2012 is $5,000. Tax return 2012 form Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Tax return 2012 form It includes a filled-in page 1 of Form 1045. Tax return 2012 form Example. Tax return 2012 form Martha Sanders is a self-employed contractor. Tax return 2012 form Martha's 2013 deductions are more than her 2013 income because of a business loss. Tax return 2012 form She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Tax return 2012 form Her filing status in both years was single. Tax return 2012 form See the filled-in Form 1045 later. Tax return 2012 form Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Tax return 2012 form (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Tax return 2012 form ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Tax return 2012 form Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Tax return 2012 form 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Tax return 2012 form 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Tax return 2012 form 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Tax return 2012 form On line 10, Martha enters her $10,000 NOL deduction. Tax return 2012 form Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Tax return 2012 form To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Tax return 2012 form Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Tax return 2012 form 5%)]. Tax return 2012 form This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Tax return 2012 form Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Tax return 2012 form She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Tax return 2012 form Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Tax return 2012 form The decrease in tax because of her NOL deduction (line 27) is $1,612. Tax return 2012 form Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Tax return 2012 form She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Tax return 2012 form This image is too large to be displayed in the current screen. Tax return 2012 form Please click the link to view the image. Tax return 2012 form Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Tax return 2012 form You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Tax return 2012 form Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Tax return 2012 form If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Tax return 2012 form Modified taxable income. Tax return 2012 form   Your modified taxable income is your taxable income figured with the following changes. Tax return 2012 form You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Tax return 2012 form You cannot claim a deduction for capital losses in excess of your capital gains. Tax return 2012 form Also, you must increase your taxable income by the amount of any section 1202 exclusion. Tax return 2012 form You cannot claim the domestic production activities deduction. Tax return 2012 form You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Tax return 2012 form You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Tax return 2012 form This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Tax return 2012 form To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Tax return 2012 form   Your taxable income as modified cannot be less than zero. Tax return 2012 form Form 1045, Schedule B. Tax return 2012 form   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Tax return 2012 form Do not use Form 1045, Schedule B, for a carryforward year. Tax return 2012 form If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Tax return 2012 form Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Tax return 2012 form It includes a filled-in Form 1045, Schedule B. Tax return 2012 form Example. Tax return 2012 form Ida Brown runs a small clothing shop. Tax return 2012 form In 2013, she has an NOL of $36,000 that she carries back to 2011. Tax return 2012 form She has no other carrybacks or carryforwards to 2011. Tax return 2012 form Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Tax return 2012 form She is single and claimed only one personal exemption of $3,700. Tax return 2012 form During that year, she gave $1,450 in charitable contributions. Tax return 2012 form Her medical expenses were $3,000. Tax return 2012 form She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Tax return 2012 form Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Tax return 2012 form The deduction for medical expenses was limited to expenses over 7. Tax return 2012 form 5% of adjusted gross income (. Tax return 2012 form 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Tax return 2012 form The deductions for taxes and home mortgage interest were not subject to any limits. Tax return 2012 form She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Tax return 2012 form She had no other deductions in 2011 (except the NOL deduction). Tax return 2012 form Her taxable income (figured without the NOL deduction) for the year was $24,700. Tax return 2012 form Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Tax return 2012 form She did not itemize her deductions in 2012. Tax return 2012 form She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Tax return 2012 form She had no other deductions in 2012 (other than the NOL deduction). Tax return 2012 form Her taxable income, therefore, was ($425). Tax return 2012 form Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Tax return 2012 form She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Tax return 2012 form She completes the column for the first preceding tax year ended 12/31/12. Tax return 2012 form See the illustrated Form 1045, Schedule B , shown later. Tax return 2012 form Column 1, line 1. Tax return 2012 form Ida enters $36,000, her 2013 net operating loss, on line 1. Tax return 2012 form Column 1, line 2. Tax return 2012 form She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Tax return 2012 form Column 1, line 3. Tax return 2012 form Ida enters her net capital loss deduction of $1,000 on line 3. Tax return 2012 form Column 1, lines 4 and 5. Tax return 2012 form Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Tax return 2012 form She enters zero on lines 4 and 5. Tax return 2012 form Column 1, line 6. Tax return 2012 form Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Tax return 2012 form Ida enters zero on line 6. Tax return 2012 form Column 1, line 7. Tax return 2012 form Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Tax return 2012 form On line 7, she enters the total adjustment from line 38. Tax return 2012 form Column 1, line 8. Tax return 2012 form Ida enters the deduction for her personal exemption of $3,700 for 2011. Tax return 2012 form Column 1, line 9. Tax return 2012 form After combining lines 2 through 8, Ida's modified taxable income is $29,475. Tax return 2012 form Column 1, line 10. Tax return 2012 form Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Tax return 2012 form She enters the $6,525 carryover on line 10. Tax return 2012 form She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Tax return 2012 form (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Tax return 2012 form ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Tax return 2012 form Column 1, line 11. Tax return 2012 form Ida's adjusted gross income for 2011 was $35,000. Tax return 2012 form Column 1, line 12. Tax return 2012 form She adds lines 3 through 6 and enters $1,000 on line 12. Tax return 2012 form (This is her net capital loss deduction added back, which modifies her adjusted gross income. Tax return 2012 form ) Column 1, line 13. Tax return 2012 form Her modified adjusted gross income for 2011 is now $36,000. Tax return 2012 form Column 1, line 14. Tax return 2012 form On her 2011 tax return, she deducted $375 as medical expenses. Tax return 2012 form Column 1, line 15. Tax return 2012 form Her actual medical expenses were $3,000. Tax return 2012 form Column 1, line 16. Tax return 2012 form She multiplies her modified adjusted gross income, $36,000, by . Tax return 2012 form 075. Tax return 2012 form She enters $2,700 on line 16. Tax return 2012 form Column 1, line 17. Tax return 2012 form She substracts $2,700 from her actual medical expenses, $3,000. Tax return 2012 form She enters $300 on line 17. Tax return 2012 form This is her modified medical deduction. Tax return 2012 form Column 1, line 18. Tax return 2012 form The difference between her medical deduction and her modified medical deduction is $75. Tax return 2012 form She enters this on line 18. Tax return 2012 form Column 1, lines 19 through 21. Tax return 2012 form Ida had no deduction for qualified mortgage insurance premiums in 2011. Tax return 2012 form She skips lines 19 and 20 and enters zero on line 21. Tax return 2012 form Column 1, line 22. Tax return 2012 form She enters her modified adjusted gross income of $36,000 on line 22. Tax return 2012 form Column 1, line 23. Tax return 2012 form She had no other carrybacks to 2011 and enters zero on line 23. Tax return 2012 form Column 1, line 24. Tax return 2012 form Her modified adjusted gross income remains $36,000. Tax return 2012 form Column 1, line 25. Tax return 2012 form Her actual contributions for 2011 were $1,450, which she enters on line 25. Tax return 2012 form Column 1, line 26. Tax return 2012 form She now refigures her charitable contributions based on her modified adjusted gross income. Tax return 2012 form Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Tax return 2012 form Column 1, line 27. Tax return 2012 form The difference is zero. Tax return 2012 form Column 1, lines 28 through 37. Tax return 2012 form Ida had no casualty losses or deductions for miscellaneous items in 2011. Tax return 2012 form She skips lines 28 through 31 and lines 33 through 36. Tax return 2012 form Ida enters zero on lines 32 and 37. Tax return 2012 form Column 1, line 38. Tax return 2012 form She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Tax return 2012 form She carries this figure to line 7. Tax return 2012 form Column 2, line 1. Tax return 2012 form Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Tax return 2012 form Column 2, line 2. Tax return 2012 form She enters ($425), her 2012 taxable income, on line 2. Tax return 2012 form Column 2, line 3. Tax return 2012 form Ida enters her net capital loss deduction of $3,000 on line 3. Tax return 2012 form Column 2, lines 4 and 5. Tax return 2012 form Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Tax return 2012 form She enters zero on lines 4 and 5. Tax return 2012 form Column 2, line 6. Tax return 2012 form Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Tax return 2012 form Ida enters zero on line 6. Tax return 2012 form Column 2, line 7. Tax return 2012 form Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Tax return 2012 form Column 2, line 8. Tax return 2012 form Ida enters the deduction for her personal exemption of $3,800 for 2012. Tax return 2012 form Column 2, line 9. Tax return 2012 form After combining lines 2 through 8, Ida's modified taxable income is $6,375. Tax return 2012 form Column 2, line 10. Tax return 2012 form Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Tax return 2012 form She enters the $150 carryover on line 10. Tax return 2012 form This image is too large to be displayed in the current screen. Tax return 2012 form Please click the link to view the image. Tax return 2012 form Form 1045, page 3 This image is too large to be displayed in the current screen. Tax return 2012 form Please click the link to view the image. Tax return 2012 form Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Tax return 2012 form It will help you figure your NOL to carry to 2014. Tax return 2012 form Keep the worksheet for your records. Tax return 2012 form Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Tax return 2012 form More than one NOL. Tax return 2012 form   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Tax return 2012 form To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Tax return 2012 form Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Tax return 2012 form Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Tax return 2012 form Example. Tax return 2012 form Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Tax return 2012 form Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Tax return 2012 form Subtract your 2011 NOL of $2,000 from $5,000. Tax return 2012 form This gives you taxable income of $3,000. Tax return 2012 form Your 2011 NOL is now completely used up. Tax return 2012 form Subtract your $7,000 2012 NOL from $3,000. Tax return 2012 form This gives you taxable income of ($4,000). Tax return 2012 form You now complete the worksheet for your 2012 NOL. Tax return 2012 form Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Tax return 2012 form Line 2. Tax return 2012 form   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Tax return 2012 form Add it to your negative taxable income (figured without the NOL deduction). Tax return 2012 form Enter the result on line 2. Tax return 2012 form Line 6. Tax return 2012 form   You must refigure the following income and deductions based on adjusted gross income. Tax return 2012 form The special allowance for passive activity losses from rental real estate activities. Tax return 2012 form Taxable social security and tier 1 railroad retirement benefits. Tax return 2012 form IRA deductions. Tax return 2012 form Excludable savings bond interest. Tax return 2012 form Excludable employer-provided adoption benefits. Tax return 2012 form The student loan interest deduction. Tax return 2012 form The tuition and fees deduction. Tax return 2012 form   If none of these items apply to you, enter zero on line 6. Tax return 2012 form Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Tax return 2012 form Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Tax return 2012 form Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Tax return 2012 form Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Tax return 2012 form Keep a record of your computations. Tax return 2012 form   Enter your total adjustments for the above items on line 6. Tax return 2012 form Line 7. Tax return 2012 form   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Tax return 2012 form Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Tax return 2012 form Complete only those sections that apply to you. Tax return 2012 form Estates and trusts. Tax return 2012 form   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Tax return 2012 form Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Tax return 2012 form Subtract the recomputed deductions from those claimed on the return. Tax return 2012 form Enter the result on line 7. Tax return 2012 form Modified adjusted gross income. Tax return 2012 form   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Tax return 2012 form The adjusted gross income on the return. Tax return 2012 form The amounts from lines 3 through 5 of the worksheet. Tax return 2012 form The exemption amount from Form 1041, line 20. Tax return 2012 form The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Tax return 2012 form   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Tax return 2012 form The adjusted gross income amount you used to figure the deduction claimed on the return. Tax return 2012 form The amounts from lines 3 through 5 of the worksheet. Tax return 2012 form The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Tax return 2012 form Line 11. Tax return 2012 form   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Tax return 2012 form Add it to your adjusted gross income. Tax return 2012 form Enter the result on line 11. Tax return 2012 form Line 20. Tax return 2012 form   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Tax return 2012 form Your deduction is limited. Tax return 2012 form Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Tax return 2012 form On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Tax return 2012 form   □ No. Tax return 2012 form Your deduction is not limited. Tax return 2012 form Enter the amount from line 19 on line 20 and enter -0- on line 21. Tax return 2012 form Line 23. Tax return 2012 form   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Tax return 2012 form Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Tax return 2012 form Use the reduced contributions carryover to figure the amount to enter on line 23. Tax return 2012 form Please click here for the text description of the image. Tax return 2012 form Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) 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. Tax return 2012 form Free help with your tax return. Tax return 2012 form   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax return 2012 form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax return 2012 form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax return 2012 form 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. Tax return 2012 form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax return 2012 form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax return 2012 form gov, download the IRS2Go app, or call 1-800-906-9887. Tax return 2012 form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax return 2012 form To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax return 2012 form aarp. Tax return 2012 form org/money/taxaide or call 1-888-227-7669. Tax return 2012 form For more information on these programs, go to IRS. Tax return 2012 form gov and enter “VITA” in the search box. Tax return 2012 form Internet. Tax return 2012 form    IRS. Tax return 2012 form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax return 2012 form Download the free IRS2Go app from the iTunes app store or from Google Play. Tax return 2012 form 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. Tax return 2012 form Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax return 2012 form gov or download the IRS2Go app and select the Refund Status option. Tax return 2012 form The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax return 2012 form 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. Tax return 2012 form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2012 form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax return 2012 form Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax return 2012 form No need to wait on the phone or stand in line. Tax return 2012 form 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. Tax return 2012 form When you reach the response screen, you can print the entire interview and the final response for your records. Tax return 2012 form New subject areas are added on a regular basis. Tax return 2012 form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax return 2012 form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax return 2012 form You can use the IRS Tax Map to search publications and instructions by topic or keyword. Tax return 2012 form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax return 2012 form 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. Tax return 2012 form 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. Tax return 2012 form You can also ask the IRS to mail a return or an account transcript to you. Tax return 2012 form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax return 2012 form gov or by calling 1-800-908-9946. Tax return 2012 form Tax return and tax account transcripts are generally available for the current year and the past three years. Tax return 2012 form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax return 2012 form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax return 2012 form 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. Tax return 2012 form Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax return 2012 form gov and enter Where's My Amended Return? in the search box. Tax return 2012 form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax return 2012 form It can take up to 3 weeks from the date you mailed it to show up in our system. Tax return 2012 form Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax return 2012 form gov. Tax return 2012 form Select the Payment tab on the front page of IRS. Tax return 2012 form gov for more information. Tax return 2012 form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax return 2012 form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax return 2012 form gov. Tax return 2012 form 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. Tax return 2012 form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax return 2012 form gov. Tax return 2012 form Request an Electronic Filing PIN by going to IRS. Tax return 2012 form gov and entering Electronic Filing PIN in the search box. Tax return 2012 form Download forms, instructions and publications, including accessible versions for people with disabilities. Tax return 2012 form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax return 2012 form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax return 2012 form An employee can answer questions about your tax account or help you set up a payment plan. Tax return 2012 form Before you visit, check the Office Locator on IRS. Tax return 2012 form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax return 2012 form If you have a special need, such as a disability, you can request an appointment. Tax return 2012 form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax return 2012 form Apply for an Employer Identification Number (EIN). Tax return 2012 form Go to IRS. Tax return 2012 form gov and enter Apply for an EIN in the search box. Tax return 2012 form Read the Internal Revenue Code, regulations, or other official guidance. Tax return 2012 form Read Internal Revenue Bulletins. Tax return 2012 form Sign up to receive local and national tax news and more by email. Tax return 2012 form Just click on “subscriptions” above the search box on IRS. Tax return 2012 form gov and choose from a variety of options. Tax return 2012 form Phone. Tax return 2012 form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax return 2012 form Download the free IRS2Go app from the iTunes app store or from Google Play. Tax return 2012 form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax return 2012 form gov, or download the IRS2Go app. Tax return 2012 form 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. Tax return 2012 form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax return 2012 form Most VITA and TCE sites offer free electronic filing. Tax return 2012 form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax return 2012 form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax return 2012 form 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. Tax return 2012 form 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. Tax return 2012 form The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax return 2012 form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2012 form 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. Tax return 2012 form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax return 2012 form Note, the above information is for our automated hotline. Tax return 2012 form 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. Tax return 2012 form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax return 2012 form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax return 2012 form It can take up to 3 weeks from the date you mailed it to show up in our system. Tax return 2012 form 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). Tax return 2012 form You should receive your order within 10 business days. Tax return 2012 form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax return 2012 form 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. Tax return 2012 form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax return 2012 form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax return 2012 form These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax return 2012 form Walk-in. Tax return 2012 form   You can find a selection of forms, publications and services — in person. Tax return 2012 form Products. Tax return 2012 form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax return 2012 form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax return 2012 form Services. Tax return 2012 form You can walk in to your local TAC for face-to-face tax help. Tax return 2012 form An employee can answer questions about your tax account or help you set up a payment plan. Tax return 2012 form Before visiting, use the Office Locator tool on IRS. Tax return 2012 form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax return 2012 form Mail. Tax return 2012 form   You can send your order for forms, instructions, and publications to the address below. Tax return 2012 form You should receive a response within 10 business days after your request is received. Tax return 2012 form Internal Revenue Service 1201 N. Tax return 2012 form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax return 2012 form The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax return 2012 form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax return 2012 form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax return 2012 form 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. Tax return 2012 form You face (or your business is facing) an immediate threat of adverse action. Tax return 2012 form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax return 2012 form   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. Tax return 2012 form Here's why we can help: TAS is an independent organization within the IRS. Tax return 2012 form Our advocates know how to work with the IRS. Tax return 2012 form Our services are free and tailored to meet your needs. Tax return 2012 form We have offices in every state, the District of Columbia, and Puerto Rico. Tax return 2012 form   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. Tax return 2012 form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax return 2012 form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax return 2012 form Low Income Taxpayer Clinics Low Income
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Can I Deduct My Charitable Contributions?

Information You Will Need:

  • Your and your spouse’s filing status
  • Your adjusted gross income amount
  • Amounts donated and to what organization
  • For non-cash contributions, any appraisal or information you have to determine the fair market value of the donation
  • Is the charitable organization qualified? Refer to Search for Charities for a list or verify with the organization that they are.

Note: This application is not designed to address the following types of charitable contributions:

  • Business property/inventory
  • A partial interest and Right to Use property
  • A fractional interest in tangible personal property
  • A qualified conservation contribution
  • A future interest in tangible personal property
  • A patent or other intellectual property

Please refer to Publication 526, Charitable Contributions, for these contributions.

Estimated Completion Time: 12 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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Page Last Reviewed or Updated: 14-Feb-2014

The Tax Return 2012 Form

Tax return 2012 form Publication 179 - Additional Material Table of Contents 15. Tax return 2012 form Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Tax return 2012 form Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Tax return 2012 form Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Tax return 2012 form Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Tax return 2012 form Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Tax return 2012 form , de ganado, aves, abejas, animales de piel o silvestres. Tax return 2012 form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Tax return 2012 form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form 2. Tax return 2012 form Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Tax return 2012 form , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Tax return 2012 form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Tax return 2012 form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form 3. Tax return 2012 form Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Tax return 2012 form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Tax return 2012 form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form 4. Tax return 2012 form Servicios relacionados con el desmote de algodón. Tax return 2012 form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Tax return 2012 form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form 5. Tax return 2012 form Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Tax return 2012 form Tributable (como labor no agrícola). Tax return 2012 form * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form 6. Tax return 2012 form Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Tax return 2012 form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Tax return 2012 form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form 7. Tax return 2012 form Servicios en la elaboración, empaque, entrega, etc. Tax return 2012 form , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Tax return 2012 form Empleado por el explotador de la finca. Tax return 2012 form Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Tax return 2012 form * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form De lo contrario, será tributable como labor no agrícola. Tax return 2012 form b. Tax return 2012 form Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Tax return 2012 form Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Tax return 2012 form * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form De lo contrario, será tributable como labor no agrícola. Tax return 2012 form c. Tax return 2012 form Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Tax return 2012 form Tributable (como labor no agrícola). Tax return 2012 form * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Tax return 2012 form De lo contrario, será tributable como labor no agrícola. Tax return 2012 form 8. Tax return 2012 form Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Tax return 2012 form Tributable (como labor no agrícola). Tax return 2012 form * Tributable (como labor no agrícola). Tax return 2012 form *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Tax return 2012 form Otras exenciones pueden corresponder. Tax return 2012 form Vea los apartados 5 y 12 . Tax return 2012 form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Tax return 2012 form Residentes     a. Tax return 2012 form Servicios prestados en los EE. Tax return 2012 form UU. Tax return 2012 form ** Lo mismo que un ciudadano de los EE. Tax return 2012 form UU. Tax return 2012 form ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Tax return 2012 form UU. Tax return 2012 form Lo mismo que un ciudadano de los EE. Tax return 2012 form UU. Tax return 2012 form b. Tax return 2012 form Servicios prestados fuera de los EE. Tax return 2012 form UU. Tax return 2012 form ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Tax return 2012 form Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Tax return 2012 form UU. Tax return 2012 form o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Tax return 2012 form 2. Tax return 2012 form No residentes Vea la Publicación 15-A, en inglés. Tax return 2012 form Vea la Publicación 15-A, en inglés. Tax return 2012 form a. Tax return 2012 form Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form   3. Tax return 2012 form Extranjero no residente trabajando en barcos o aviones estadounidenses. Tax return 2012 form Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Tax return 2012 form Salarios de un trabajador fallecido     1. Tax return 2012 form Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form 2. Tax return 2012 form Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Tax return 2012 form Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Tax return 2012 form Tributable. Tax return 2012 form Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Tax return 2012 form Exenta, si la remuneración se le paga a un estudiante regular. Tax return 2012 form Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Tax return 2012 form Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Tax return 2012 form Empleados emparentados:     1. Tax return 2012 form Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Tax return 2012 form Exenta hasta los 18 años de edad. Tax return 2012 form Exenta hasta los 21 años de edad. Tax return 2012 form 2. Tax return 2012 form Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Tax return 2012 form Exenta hasta los 21 años de edad. Tax return 2012 form Exenta hasta los 21 años de edad. Tax return 2012 form 3. Tax return 2012 form Padre que presta servicios para un hijo. Tax return 2012 form Tributable, si presta servicios en la ocupación o negocio del hijo. Tax return 2012 form Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Tax return 2012 form Exenta. Tax return 2012 form 4. Tax return 2012 form Cónyuge que presta servicios para el otro cónyuge. Tax return 2012 form Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Tax return 2012 form Exenta. Tax return 2012 form Los empleados federales:     1. Tax return 2012 form Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Tax return 2012 form Tributable. Tax return 2012 form Exenta. Tax return 2012 form 2. Tax return 2012 form Todos los demás. Tax return 2012 form Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Tax return 2012 form Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Tax return 2012 form Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Tax return 2012 form **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Tax return 2012 form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Tax return 2012 form Salmón o mero. Tax return 2012 form Tributable a menos que la (3) sea aplicable. Tax return 2012 form Tributable a menos que la (3) sea aplicable. Tax return 2012 form 2. Tax return 2012 form Otra clase de pescado y otra clase de vida acuática animal o vegetal. Tax return 2012 form Tributable a menos que la (3) sea aplicable. Tax return 2012 form Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Tax return 2012 form 3. Tax return 2012 form Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Tax return 2012 form Esta porción depende de la pesca de la embarcación. Tax return 2012 form En tales casos la tripulación suele tener menos de 10 personas. Tax return 2012 form Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Tax return 2012 form Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Tax return 2012 form Beneficios marginales. Tax return 2012 form Tributable por la cantidad de beneficio recibida por el empleado. Tax return 2012 form Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Tax return 2012 form Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Tax return 2012 form *** Gobiernos extranjeros y organizaciones internacionales. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Tax return 2012 form UU. Tax return 2012 form Tal como los empleados federales que trabajan en los EE. Tax return 2012 form UU. Tax return 2012 form Exenta. Tax return 2012 form (Vea, además, Los empleados federales, anteriormente). Tax return 2012 form Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Tax return 2012 form UU. Tax return 2012 form y otros patronos privados. Tax return 2012 form Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Tax return 2012 form UU. Tax return 2012 form que trabaja para un patrono estadounidense. Tax return 2012 form Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Tax return 2012 form UU. Tax return 2012 form o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Tax return 2012 form UU. Tax return 2012 form o (b) un ciudadano de los EE. Tax return 2012 form UU. Tax return 2012 form que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Tax return 2012 form UU. Tax return 2012 form tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Tax return 2012 form Empleados del gobierno (que no sea el gobierno federal). Tax return 2012 form Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Tax return 2012 form Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Tax return 2012 form Trabajo industrial hecho en el hogar:     1. Tax return 2012 form Por empleados bajo la ley común. Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form 2. Tax return 2012 form Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Tax return 2012 form Tributable, si se les pagan $100 o más en  efectivo en un año. Tax return 2012 form Exenta. Tax return 2012 form Médicos internos empleados en hospitales. Tax return 2012 form Tributable. Tax return 2012 form Exenta. Tax return 2012 form Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Tax return 2012 form Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Tax return 2012 form Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Tax return 2012 form Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Tax return 2012 form Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Tax return 2012 form Agentes de seguros o solicitadores:     1. Tax return 2012 form Vendedores de seguros a tiempo completo. Tax return 2012 form Tributable. Tax return 2012 form Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Tax return 2012 form 2. Tax return 2012 form Otros vendedores de seguros de vida, accidente, etc. Tax return 2012 form Tributable, solamente si es un empleado de acuerdo a la ley común. Tax return 2012 form Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Tax return 2012 form Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Tax return 2012 form (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Tax return 2012 form Vea la Publicación 15-A, en inglés. Tax return 2012 form Vea la Publicación 15-A, en inglés. Tax return 2012 form ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Tax return 2012 form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Tax return 2012 form (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Tax return 2012 form 1. Tax return 2012 form Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Tax return 2012 form Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Tax return 2012 form  2. Tax return 2012 form Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Tax return 2012 form 1. Tax return 2012 form Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Tax return 2012 form Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Tax return 2012 form  2. Tax return 2012 form Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Tax return 2012 form Ministros de iglesias que ejercen como tal. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form Reembolsos de gastos de mudanza:     1. Tax return 2012 form Gastos calificados. Tax return 2012 form Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Tax return 2012 form Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Tax return 2012 form 2. Tax return 2012 form Gastos no calificados. Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form Pagos en especie:     a. Tax return 2012 form A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form b. Tax return 2012 form A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form Organizaciones sin fines de lucro:     1. Tax return 2012 form Organizaciones religiosas, docentes, caritativas, etc. Tax return 2012 form , del tipo descrito en la sec. Tax return 2012 form 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Tax return 2012 form 501(a) del Código Federal de Rentas Internas. Tax return 2012 form Tributable si la remuneración durante el año asciende a $100 o más. Tax return 2012 form Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Tax return 2012 form La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Tax return 2012 form Exenta. Tax return 2012 form 2. Tax return 2012 form Corporaciones establecidas por el Congreso de acuerdo con la Sec. Tax return 2012 form 501(c) del Código Federal de Rentas Internas. Tax return 2012 form Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Tax return 2012 form 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Tax return 2012 form Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Tax return 2012 form 3306(c)(6) del Código Federal de Rentas Internas. Tax return 2012 form 3. Tax return 2012 form Otras organizaciones exentas bajo la sec. Tax return 2012 form 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Tax return 2012 form 401(a) o bajo la Sec. Tax return 2012 form 521 del Código Federal de Rentas Internas. Tax return 2012 form Tributable si el empleado gana $100 o más en un año. Tax return 2012 form Tributable si el empleado gana $50 o más en un trimestre. Tax return 2012 form Socios colectivos Exentos. Tax return 2012 form Exentos. Tax return 2012 form Pacientes empleados en hospitales. Tax return 2012 form Tributable (exenta en el caso de los hospitales estatales o locales). Tax return 2012 form Exenta. Tax return 2012 form Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Tax return 2012 form En nombre de la orden, de la iglesia dirigente o de una institución asociada. Tax return 2012 form Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Tax return 2012 form Exenta. Tax return 2012 form 2. Tax return 2012 form En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Tax return 2012 form Aportaciones efectuadas por el patrono a un plan calificado. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form 2. Tax return 2012 form Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form 3. Tax return 2012 form Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form 4. Tax return 2012 form Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Tax return 2012 form Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Tax return 2012 form Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Tax return 2012 form 5. Tax return 2012 form Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Tax return 2012 form Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Tax return 2012 form Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Tax return 2012 form 6. Tax return 2012 form Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form       Vendedores: 1. Tax return 2012 form Empleados conforme al derecho común. Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form 2. Tax return 2012 form Empleados estatutarios (referidos en el apartado 2 ). Tax return 2012 form Tributable. Tax return 2012 form Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Tax return 2012 form 3. Tax return 2012 form Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Tax return 2012 form Exentos. Tax return 2012 form Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Tax return 2012 form Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Tax return 2012 form El negocio de venta no puede estar localizado en un establecimiento permanente. Tax return 2012 form Indemnización por separación del empleo. Tax return 2012 form Tributable. Tax return 2012 form Tributable. Tax return 2012 form Pagos por concepto de enfermedad o lesiones:     1. Tax return 2012 form Bajo la ley de compensación a trabajadores. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form 2. Tax return 2012 form Bajo ciertos planes patronales. Tax return 2012 form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Tax return 2012 form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Tax return 2012 form 3. Tax return 2012 form Bajo planes que no son patronales. Tax return 2012 form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Tax return 2012 form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Tax return 2012 form Estudiantes:     1. Tax return 2012 form Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Tax return 2012 form Escuela privada, institución de enseñanza superior o universidad. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form b. Tax return 2012 form Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Tax return 2012 form Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Tax return 2012 form Exenta. Tax return 2012 form c. Tax return 2012 form Escuela pública, institución de enseñanza superior o universidad. Tax return 2012 form Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Tax return 2012 form Exenta. Tax return 2012 form 2. Tax return 2012 form Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Tax return 2012 form Tributable. Tax return 2012 form Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Tax return 2012 form 3. Tax return 2012 form Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form 4. Tax return 2012 form Estudiante empleado por un campamento organizado. Tax return 2012 form Tributable. Tax return 2012 form Exenta. Tax return 2012 form Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Tax return 2012 form Propinas:     1. Tax return 2012 form Si ascienden a $20 o más en un mes. Tax return 2012 form Tributable. Tax return 2012 form Tributable por el total de propinas declaradas por escrito al patrono. Tax return 2012 form 2. Tax return 2012 form Si ascienden a menos de $20 en un mes. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form Compensación del seguro obrero. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Tax return 2012 form Exenta. Tax return 2012 form Exenta. Tax return 2012 form   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Tax return 2012 form Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Tax return 2012 form Ayuda relacionada con las contribuciones. Tax return 2012 form   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Tax return 2012 form Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Tax return 2012 form Patronos en Puerto Rico. Tax return 2012 form   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Tax return 2012 form Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Tax return 2012 form Si desea más información sobre este formulario, acceda al sitio web www. Tax return 2012 form hacienda. Tax return 2012 form gobierno. Tax return 2012 form pr. Tax return 2012 form Internet. Tax return 2012 form    IRS. Tax return 2012 form gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Tax return 2012 form Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Tax return 2012 form Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Tax return 2012 form Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Tax return 2012 form gov, el cual contiene información tributaria para personas físicas y negocios. Tax return 2012 form Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Tax return 2012 form Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Tax return 2012 form El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Tax return 2012 form Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Tax return 2012 form Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Tax return 2012 form Si desea ver estos temas, acceda a IRS. Tax return 2012 form gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Tax return 2012 form Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Tax return 2012 form Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Tax return 2012 form Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Tax return 2012 form gov. Tax return 2012 form Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Tax return 2012 form gov. Tax return 2012 form La información está disponible en inglés. Tax return 2012 form Solicite un PIN de Declaración Electrónica accediendo a IRS. Tax return 2012 form gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Tax return 2012 form Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Tax return 2012 form Localice el Centro de Ayuda al Contribuyente del IRS. Tax return 2012 form En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Tax return 2012 form gov. Tax return 2012 form En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Tax return 2012 form Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Tax return 2012 form Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Tax return 2012 form gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Tax return 2012 form Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Tax return 2012 form Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Tax return 2012 form Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Tax return 2012 form Acceda a IRS. Tax return 2012 form gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Tax return 2012 form Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Tax return 2012 form Lea los Internal Revenue Bulletins (Boletines del IRS). Tax return 2012 form Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Tax return 2012 form Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Tax return 2012 form gov y escoja entre una variedad de opciones. Tax return 2012 form Teléfono. Tax return 2012 form   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Tax return 2012 form Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Tax return 2012 form Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Tax return 2012 form Deberá recibir su pedido dentro de 10 días laborables. Tax return 2012 form Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Tax return 2012 form Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Tax return 2012 form El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Tax return 2012 form Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Tax return 2012 form Visitas en persona. Tax return 2012 form   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Tax return 2012 form Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Tax return 2012 form Productos. Tax return 2012 form Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Tax return 2012 form Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Tax return 2012 form Servicios. Tax return 2012 form Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Tax return 2012 form Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Tax return 2012 form Antes de visitar la oficina, verifique en www. Tax return 2012 form irs. Tax return 2012 form gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Tax return 2012 form gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Tax return 2012 form Correo. Tax return 2012 form   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Tax return 2012 form Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Tax return 2012 form  Internal Revenue Service 1201 N. Tax return 2012 form Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Tax return 2012 form   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Tax return 2012 form El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Tax return 2012 form Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Tax return 2012 form   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Tax return 2012 form Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Tax return 2012 form Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Tax return 2012 form Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Tax return 2012 form   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Tax return 2012 form Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Tax return 2012 form Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Tax return 2012 form Nuestros defensores saben cómo trabajar con el IRS. Tax return 2012 form   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Tax return 2012 form que le ayudarán a entender sus derechos. Tax return 2012 form ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Tax return 2012 form O, nos puede llamar libre de cargos al 1-877-777-4778. Tax return 2012 form   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Tax return 2012 form Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Tax return 2012 form Clínicas para Contribuyentes de Bajos Recursos. Tax return 2012 form   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Tax return 2012 form La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Tax return 2012 form Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Tax return 2012 form Visite el sitio www. Tax return 2012 form irs. Tax return 2012 form gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Tax return 2012 form Prev  Up  Next   Home   More Online Publications