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Where can i get 2011 tax forms 25. Where can i get 2011 tax forms   Nonbusiness Casualty and Theft Losses Table of Contents What's New Introduction Useful Items - You may want to see: CasualtyFamily pet. Where can i get 2011 tax forms Progressive deterioration. Where can i get 2011 tax forms Damage from corrosive drywall. Where can i get 2011 tax forms Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses What's New New Section C of Form 4684 for Ponzi-type investment schemes. Where can i get 2011 tax forms  Section C of Form 4684 is new for 2013. Where can i get 2011 tax forms You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Where can i get 2011 tax forms Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Where can i get 2011 tax forms You do not need to complete Appendix A. Where can i get 2011 tax forms For details, see Losses from Ponzi-type investment schemes , in this chapter. Where can i get 2011 tax forms Introduction This chapter explains the tax treatment of personal (not business or investment related) casualty losses, theft losses, and losses on deposits. Where can i get 2011 tax forms The chapter also explains the following  topics. Where can i get 2011 tax forms How to figure the amount of your loss. Where can i get 2011 tax forms How to treat insurance and other reimbursements you receive. Where can i get 2011 tax forms The deduction limits. Where can i get 2011 tax forms When and how to report a casualty or theft. Where can i get 2011 tax forms Forms to file. Where can i get 2011 tax forms    When you have a casualty or theft, you have to file Form 4684. Where can i get 2011 tax forms You will also have to file one or more of the following forms. Where can i get 2011 tax forms Schedule A (Form 1040), Itemized Deductions Schedule D (Form 1040), Capital Gains and Losses Condemnations. Where can i get 2011 tax forms   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Disposition of Assets. Where can i get 2011 tax forms Workbook for casualties and thefts. Where can i get 2011 tax forms    Publication 584 is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Where can i get 2011 tax forms It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. Where can i get 2011 tax forms Business or investment-related losses. Where can i get 2011 tax forms   For information on a casualty or theft loss of business or income-producing property, see Publication 547, Casualties, Disasters, and Thefts. Where can i get 2011 tax forms Useful Items - You may want to see: Publication 544 Sales and Other Dispositions  of Assets 547 Casualties, Disasters, and   Thefts 584 Casualty, Disaster, and Theft   Loss Workbook (Personal-Use  Property) Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts Casualty A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Where can i get 2011 tax forms A sudden event is one that is swift, not gradual or progressive. Where can i get 2011 tax forms An unexpected event is one that is ordinarily unanticipated and unintended. Where can i get 2011 tax forms An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. Where can i get 2011 tax forms Deductible losses. Where can i get 2011 tax forms   Deductible casualty losses can result from a number of different causes, including the following. Where can i get 2011 tax forms Car accidents (but see Nondeductible losses , next, for exceptions). Where can i get 2011 tax forms Earthquakes. Where can i get 2011 tax forms Fires (but see Nondeductible losses , next, for exceptions). Where can i get 2011 tax forms Floods. Where can i get 2011 tax forms Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses in Publication 547. Where can i get 2011 tax forms Mine cave-ins. Where can i get 2011 tax forms Shipwrecks. Where can i get 2011 tax forms Sonic booms. Where can i get 2011 tax forms Storms, including hurricanes and tornadoes. Where can i get 2011 tax forms Terrorist attacks. Where can i get 2011 tax forms Vandalism. Where can i get 2011 tax forms Volcanic eruptions. Where can i get 2011 tax forms Nondeductible losses. Where can i get 2011 tax forms   A casualty loss is not deductible if the damage or destruction is caused by the following. Where can i get 2011 tax forms Accidentally breaking articles such as glassware or china under normal conditions. Where can i get 2011 tax forms A family pet (explained below). Where can i get 2011 tax forms A fire if you willfully set it or pay someone else to set it. Where can i get 2011 tax forms A car accident if your willful negligence or willful act caused it. Where can i get 2011 tax forms The same is true if the willful act or willful negligence of someone acting for you caused the accident. Where can i get 2011 tax forms Progressive deterioration (explained later). Where can i get 2011 tax forms Family pet. Where can i get 2011 tax forms   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms Your antique oriental rug was damaged by your new puppy before it was housebroken. Where can i get 2011 tax forms Because the damage was not unexpected and unusual, the loss is not deductible as a casualty loss. Where can i get 2011 tax forms Progressive deterioration. Where can i get 2011 tax forms    Loss of property due to progressive deterioration is not deductible as a casualty loss. Where can i get 2011 tax forms This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. Where can i get 2011 tax forms The following are examples of damage due to progressive deterioration. 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Where can i get 2011 tax forms Damage from corrosive drywall. Where can i get 2011 tax forms   Under a special procedure, you may be able to claim a casualty loss deduction for amounts you paid to repair damage to your home and household appliances that resulted from corrosive drywall. Where can i get 2011 tax forms For details, see Publication 547. Where can i get 2011 tax forms Theft A theft is the taking and removing of money or property with the intent to deprive the owner of it. Where can i get 2011 tax forms The taking of property must be illegal under the laws of the state where it occurred and it must have been done with criminal intent. Where can i get 2011 tax forms You do not need to show a conviction for theft. Where can i get 2011 tax forms Theft includes the taking of money or property by the following means. Where can i get 2011 tax forms Blackmail. Where can i get 2011 tax forms Burglary. Where can i get 2011 tax forms Embezzlement. 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Where can i get 2011 tax forms For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. Where can i get 2011 tax forms Mislaid or lost property. Where can i get 2011 tax forms   The simple disappearance of money or property is not a theft. Where can i get 2011 tax forms However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Where can i get 2011 tax forms Sudden, unexpected, and unusual events are defined earlier. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Where can i get 2011 tax forms The diamond falls from the ring and is never found. Where can i get 2011 tax forms The loss of the diamond is a casualty. Where can i get 2011 tax forms Losses from Ponzi-type investment schemes. Where can i get 2011 tax forms   If you had a loss from a Ponzi-type investment scheme, see: Revenue Ruling 2009-9, 2009-14 I. Where can i get 2011 tax forms R. Where can i get 2011 tax forms B. Where can i get 2011 tax forms 735 (available at www. Where can i get 2011 tax forms irs. Where can i get 2011 tax forms gov/irb/2009-14_IRB/ar07. Where can i get 2011 tax forms html). Where can i get 2011 tax forms Revenue Procedure 2009-20, 2009-14 I. Where can i get 2011 tax forms R. Where can i get 2011 tax forms B. Where can i get 2011 tax forms 749 (available at www. Where can i get 2011 tax forms irs. Where can i get 2011 tax forms gov/irb/2009-14_IRB/ar11. Where can i get 2011 tax forms html). Where can i get 2011 tax forms Revenue Procedure 2011-58, 2011-50 I. Where can i get 2011 tax forms R. Where can i get 2011 tax forms B. Where can i get 2011 tax forms 849 (available at www. Where can i get 2011 tax forms irs. Where can i get 2011 tax forms gov/irb/2011-50_IRB/ar11. Where can i get 2011 tax forms html). Where can i get 2011 tax forms If you qualify to use Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, and you choose to follow the procedures in the guidance, first fill out Section C of Form 4684 to determine the amount to enter on Section B, line 28. Where can i get 2011 tax forms Skip lines 19 to 27. Where can i get 2011 tax forms Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Where can i get 2011 tax forms You do not need to complete Appendix A. Where can i get 2011 tax forms For more information, see the above revenue ruling and revenue procedures, and the Instructions for Form 4684. Where can i get 2011 tax forms   If you choose not to use the procedures in Revenue Procedure 2009-20, you may claim your theft loss by filling out Section B, lines 19 to 39, as appropriate. Where can i get 2011 tax forms Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Where can i get 2011 tax forms If you incurred this type of loss, you can choose one of the following ways to deduct the loss. Where can i get 2011 tax forms As a casualty loss. Where can i get 2011 tax forms As an ordinary loss. Where can i get 2011 tax forms As a nonbusiness bad debt. Where can i get 2011 tax forms Casualty loss or ordinary loss. Where can i get 2011 tax forms   You can choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in which you can reasonably estimate how much of your deposits you have lost in an insolvent or bankrupt financial institution. Where can i get 2011 tax forms The choice is generally made on the return you file for that year and applies to all your losses on deposits for the year in that particular financial institution. Where can i get 2011 tax forms If you treat the loss as a casualty or ordinary loss, you cannot treat the same amount of the loss as a nonbusiness bad debt when it actually becomes worthless. Where can i get 2011 tax forms However, you can take a nonbusiness bad debt deduction for any amount of loss that is more than the estimated amount you deducted as a casualty or ordinary loss. Where can i get 2011 tax forms Once you make this choice, you cannot change it without permission from the Internal Revenue Service. Where can i get 2011 tax forms   If you claim an ordinary loss, report it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Where can i get 2011 tax forms The maximum amount you can claim is $20,000 ($10,000 if you are married filing separately) reduced by any expected state insurance proceeds. Where can i get 2011 tax forms Your loss is subject to the 2%-of-adjusted-gross-income limit. Where can i get 2011 tax forms You cannot choose to claim an ordinary loss if any part of the deposit is federally insured. Where can i get 2011 tax forms Nonbusiness bad debt. Where can i get 2011 tax forms   If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the actual loss is determined and deduct the loss as a nonbusiness bad debt in that year. Where can i get 2011 tax forms How to report. Where can i get 2011 tax forms   The kind of deduction you choose for your loss on deposits determines how you report your loss. Where can i get 2011 tax forms If you choose: Casualty loss — report it on Form 4684 first and then on Schedule A (Form 1040). Where can i get 2011 tax forms Ordinary loss — report it on Schedule A (Form 1040) as a miscellaneous itemized deduction. Where can i get 2011 tax forms Nonbusiness bad debt — report it on Form 8949 first and then on Schedule D (Form 1040). Where can i get 2011 tax forms More information. Where can i get 2011 tax forms   For more information, see Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions in the Instructions for Form 4684 or Deposit in Insolvent or Bankrupt Financial Institution in Publication 550. Where can i get 2011 tax forms Proof of Loss To deduct a casualty or theft loss, you must be able to prove that you had a casualty or theft. Where can i get 2011 tax forms You also must be able to support the amount you take as a deduction. Where can i get 2011 tax forms Casualty loss proof. Where can i get 2011 tax forms   For a casualty loss, your records should show all the following. Where can i get 2011 tax forms The type of casualty (car accident, fire, storm, etc. Where can i get 2011 tax forms ) and when it occurred. Where can i get 2011 tax forms That the loss was a direct result of the casualty. Where can i get 2011 tax forms That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. Where can i get 2011 tax forms Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Where can i get 2011 tax forms Theft loss proof. Where can i get 2011 tax forms   For a theft loss, your records should show all the following. Where can i get 2011 tax forms When you discovered that your property was missing. Where can i get 2011 tax forms That your property was stolen. Where can i get 2011 tax forms That you were the owner of the property. Where can i get 2011 tax forms Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Where can i get 2011 tax forms It is important that you have records that will prove your deduction. 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Where can i get 2011 tax forms Decrease in Fair Market Value Fair market value (FMV) is the price for which you could sell your property to a willing buyer when neither of you has to sell or buy and both of you know all the relevant facts. Where can i get 2011 tax forms The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's fair market value immediately before and immediately after the casualty or theft. Where can i get 2011 tax forms FMV of stolen property. Where can i get 2011 tax forms   The FMV of property immediately after a theft is considered to be zero, since you no longer have the property. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms Several years ago, you purchased silver dollars at face value for $150. Where can i get 2011 tax forms This is your adjusted basis in the property. Where can i get 2011 tax forms Your silver dollars were stolen this year. Where can i get 2011 tax forms The FMV of the coins was $1,000 just before they were stolen, and insurance did not cover them. Where can i get 2011 tax forms Your theft loss is $150. Where can i get 2011 tax forms Recovered stolen property. Where can i get 2011 tax forms   Recovered stolen property is your property that was stolen and later returned to you. Where can i get 2011 tax forms If you recovered property after you had already taken a theft loss deduction, you must refigure your loss using the smaller of the property's adjusted basis (explained later) or the decrease in FMV from the time just before it was stolen until the time it was recovered. Where can i get 2011 tax forms Use this amount to refigure your total loss for the year in which the loss was deducted. Where can i get 2011 tax forms   If your refigured loss is less than the loss you deducted, you generally have to report the difference as income in the recovery year. Where can i get 2011 tax forms But report the difference only up to the amount of the loss that reduced your tax. Where can i get 2011 tax forms For more information on the amount to report, see Recoveries in chapter 12. Where can i get 2011 tax forms Figuring Decrease in FMV— Items To Consider To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. Where can i get 2011 tax forms However, other measures can also be used to establish certain decreases. Where can i get 2011 tax forms Appraisal. Where can i get 2011 tax forms   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. Where can i get 2011 tax forms The appraiser must recognize the effects of any general market decline that may occur along with the casualty. Where can i get 2011 tax forms This information is needed to limit any deduction to the actual loss resulting from damage to the property. Where can i get 2011 tax forms   Several factors are important in evaluating the accuracy of an appraisal, including the following. Where can i get 2011 tax forms The appraiser's familiarity with your property before and after the casualty or theft. Where can i get 2011 tax forms The appraiser's knowledge of sales of comparable property in the area. Where can i get 2011 tax forms The appraiser's knowledge of conditions in the area of the casualty. Where can i get 2011 tax forms The appraiser's method of appraisal. Where can i get 2011 tax forms    You may be able to use an appraisal that you used to get a federal loan (or a federal loan guarantee) as the result of a federally declared disaster to establish the amount of your disaster loss. Where can i get 2011 tax forms For more information on disasters, see Disaster Area Losses, in Pub. Where can i get 2011 tax forms 547. Where can i get 2011 tax forms Cost of cleaning up or making repairs. Where can i get 2011 tax forms   The cost of repairing damaged property is not part of a casualty loss. Where can i get 2011 tax forms Neither is the cost of cleaning up after a casualty. Where can i get 2011 tax forms But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. Where can i get 2011 tax forms The repairs are actually made. Where can i get 2011 tax forms The repairs are necessary to bring the property back to its condition before the casualty. Where can i get 2011 tax forms The amount spent for repairs is not excessive. Where can i get 2011 tax forms The repairs take care of the damage only. Where can i get 2011 tax forms The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. Where can i get 2011 tax forms Landscaping. Where can i get 2011 tax forms   The cost of restoring landscaping to its original condition after a casualty may indicate the decrease in FMV. Where can i get 2011 tax forms You may be able to measure your loss by what you spend on the following. Where can i get 2011 tax forms Removing destroyed or damaged trees and shrubs minus any salvage you receive. Where can i get 2011 tax forms Pruning and other measures taken to preserve damaged trees and shrubs. Where can i get 2011 tax forms Replanting necessary to restore the property to its approximate value before the casualty. Where can i get 2011 tax forms Car value. Where can i get 2011 tax forms    Books issued by various automobile organizations that list your car may be useful in figuring the value of your car. Where can i get 2011 tax forms You can use the book's retail values and modify them by such factors as mileage and the condition of your car to figure its value. Where can i get 2011 tax forms The prices are not official, but they may be useful in determining value and suggesting relative prices for comparison with current sales and offerings in your area. Where can i get 2011 tax forms If your car is not listed in the books, determine its value from other sources. Where can i get 2011 tax forms A dealer's offer for your car as a trade-in on a new car is not usually a measure of its true value. Where can i get 2011 tax forms Figuring Decrease in FMV— Items Not To Consider You generally should not consider the following items when attempting to establish the decrease in FMV of your property. Where can i get 2011 tax forms Cost of protection. Where can i get 2011 tax forms   The cost of protecting your property against a casualty or theft is not part of a casualty or theft loss. Where can i get 2011 tax forms The amount you spend on insurance or to board up your house against a storm is not part of your loss. Where can i get 2011 tax forms   If you make permanent improvements to your property to protect it against a casualty or theft, add the cost of these improvements to your basis in the property. Where can i get 2011 tax forms An example would be the cost of a dike to prevent flooding. Where can i get 2011 tax forms Exception. Where can i get 2011 tax forms   You cannot increase your basis in the property by, or deduct as a business expense, any expenditures you made with respect to qualified disaster mitigation payments. Where can i get 2011 tax forms See Disaster Area Losses in Publication 547. Where can i get 2011 tax forms Incidental expenses. Where can i get 2011 tax forms   Any incidental expenses you have due to a casualty or theft, such as expenses for the treatment of personal injuries, for temporary housing, or for a rental car, are not part of your casualty or theft loss. Where can i get 2011 tax forms Replacement cost. Where can i get 2011 tax forms   The cost of replacing stolen or destroyed property is not part of a casualty or theft loss. Where can i get 2011 tax forms Sentimental value. Where can i get 2011 tax forms   Do not consider sentimental value when determining your loss. Where can i get 2011 tax forms If a family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your loss on its FMV, as limited by your adjusted basis in the property. Where can i get 2011 tax forms Decline in market value of property in or near casualty area. Where can i get 2011 tax forms   A decrease in the value of your property because it is in or near an area that suffered a casualty, or that might again suffer a casualty, is not to be taken into consideration. Where can i get 2011 tax forms You have a loss only for actual casualty damage to your property. Where can i get 2011 tax forms However, if your home is in a federally declared disaster area, see Disaster Area Losses in Publication 547. Where can i get 2011 tax forms Costs of photographs and appraisals. Where can i get 2011 tax forms    Photographs taken after a casualty will be helpful in establishing the condition and value of the property after it was damaged. Where can i get 2011 tax forms Photographs showing the condition of the property after it was repaired, restored, or replaced may also be helpful. Where can i get 2011 tax forms    Appraisals are used to figure the decrease in FMV because of a casualty or theft. Where can i get 2011 tax forms See Appraisal , earlier, under Figuring Decrease in FMV — Items To Consider, for information about appraisals. Where can i get 2011 tax forms   The costs of photographs and appraisals used as evidence of the value and condition of property damaged as a result of a casualty are not a part of the loss. Where can i get 2011 tax forms You can claim these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income limit on Schedule A (Form 1040). Where can i get 2011 tax forms For information about miscellaneous deductions, see chapter 28. Where can i get 2011 tax forms Adjusted Basis Adjusted basis is your basis in the property (usually cost) increased or decreased by various events, such as improvements and casualty losses. Where can i get 2011 tax forms For more information, see chapter 13. Where can i get 2011 tax forms Insurance and Other Reimbursements If you receive an insurance payment or other type of reimbursement, you must subtract the reimbursement when you figure your loss. Where can i get 2011 tax forms You do not have a casualty or theft loss to the extent you are reimbursed. Where can i get 2011 tax forms If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. Where can i get 2011 tax forms You must reduce your loss even if you do not receive payment until a later tax year. Where can i get 2011 tax forms See Reimbursement Received After Deducting Loss , later. Where can i get 2011 tax forms Failure to file a claim for reimbursement. Where can i get 2011 tax forms   If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Where can i get 2011 tax forms Otherwise, you cannot deduct this loss as a casualty or theft loss. Where can i get 2011 tax forms However, this rule does not apply to the portion of the loss not covered by insurance (for example, a deductible). Where can i get 2011 tax forms Example. Where can i get 2011 tax forms You have a car insurance policy with a $1,000 deductible. Where can i get 2011 tax forms Because your insurance did not cover the first $1,000 of an auto collision, the $1,000 would be deductible (subject to the deduction limits discussed later). 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Where can i get 2011 tax forms Example. Where can i get 2011 tax forms Your home was extensively damaged by a tornado. Where can i get 2011 tax forms Your loss after reimbursement from your insurance company was $10,000. Where can i get 2011 tax forms Your employer set up a disaster relief fund for its employees. Where can i get 2011 tax forms Employees receiving money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. Where can i get 2011 tax forms You received $4,000 from the fund and spent the entire amount on repairs to your home. Where can i get 2011 tax forms In figuring your casualty loss, you must reduce your unreimbursed loss ($10,000) by the $4,000 you received from your employer's fund. Where can i get 2011 tax forms Your casualty loss before applying the deduction limits discussed later is $6,000. Where can i get 2011 tax forms Cash gifts. 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Where can i get 2011 tax forms Insurance payments for living expenses. Where can i get 2011 tax forms   You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations. Where can i get 2011 tax forms You lose the use of your main home because of a casualty. Where can i get 2011 tax forms Government authorities do not allow you access to your main home because of a casualty or threat of one. Where can i get 2011 tax forms Inclusion in income. Where can i get 2011 tax forms   If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. Where can i get 2011 tax forms Report this amount on Form 1040, line 21. Where can i get 2011 tax forms However, if the casualty occurs in a federally declared disaster area, none of the insurance payments are taxable. Where can i get 2011 tax forms See Qualified disaster relief payments, under Disaster Area Losses in Publication 547. Where can i get 2011 tax forms   A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. Where can i get 2011 tax forms Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. Where can i get 2011 tax forms Generally, these expenses include the amounts you pay for the following. Where can i get 2011 tax forms Rent for suitable housing. Where can i get 2011 tax forms Transportation. Where can i get 2011 tax forms Food. Where can i get 2011 tax forms Utilities. Where can i get 2011 tax forms Miscellaneous services. Where can i get 2011 tax forms Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms As a result of a fire, you vacated your apartment for a month and moved to a motel. Where can i get 2011 tax forms You normally pay $525 a month for rent. Where can i get 2011 tax forms None was charged for the month the apartment was vacated. Where can i get 2011 tax forms Your motel rent for this month was $1,200. Where can i get 2011 tax forms You normally pay $200 a month for food. Where can i get 2011 tax forms Your food expenses for the month you lived in the motel were $400. Where can i get 2011 tax forms You received $1,100 from your insurance company to cover your living expenses. Where can i get 2011 tax forms You determine the payment you must include in income as follows. Where can i get 2011 tax forms 1) Insurance payment for living expenses $1,100 2) Actual expenses during the month you are unable to use your home because of fire 1,600   3) Normal living expenses 725   4) Temporary increase in living  expenses: Subtract line 3 from line 2 875 5) Amount of payment includible  in income: Subtract line 4  from line 1 $ 225 Tax year of inclusion. Where can i get 2011 tax forms   You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms Your main home was destroyed by a tornado in August 2011. Where can i get 2011 tax forms You regained use of your home in November 2012. Where can i get 2011 tax forms The insurance payments you received in 2011 and 2012 were $1,500 more than the temporary increase in your living expenses during those years. Where can i get 2011 tax forms You include this amount in income on your 2012 Form 1040. Where can i get 2011 tax forms If, in 2013, you receive further payments to cover the living expenses you had in 2011 and 2012, you must include those payments in income on your 2013 Form 1040. Where can i get 2011 tax forms Disaster relief. Where can i get 2011 tax forms   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss unless they are replacements for lost or destroyed property. Where can i get 2011 tax forms Qualified disaster relief payments you receive for expenses you incurred as a result of a federally declared disaster are not taxable income to you. Where can i get 2011 tax forms For more information, see Disaster Area Losses in Publication 547. Where can i get 2011 tax forms Disaster unemployment assistance payments are unemployment benefits that are taxable. Where can i get 2011 tax forms Generally, disaster relief grants and qualified disaster mitigation payments made under the Robert T. Where can i get 2011 tax forms Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not includible in your income. Where can i get 2011 tax forms See Disaster Area Losses in Publication 547. Where can i get 2011 tax forms Reimbursement Received After Deducting Loss If you figured your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you receive your actual reimbursement. Where can i get 2011 tax forms This section explains the adjustment you may have to make. Where can i get 2011 tax forms Actual reimbursement less than expected. Where can i get 2011 tax forms   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms Your personal car had an FMV of $2,000 when it was destroyed in a collision with another car in 2012. Where can i get 2011 tax forms The accident was due to the negligence of the other driver. Where can i get 2011 tax forms At the end of 2012, there was a reasonable prospect that the owner of the other car would reimburse you in full. Where can i get 2011 tax forms You did not have a deductible loss in 2012. Where can i get 2011 tax forms In January 2013, the court awarded you a judgment of $2,000. Where can i get 2011 tax forms However, in July it became apparent that you will be unable to collect any amount from the other driver. Where can i get 2011 tax forms You can deduct the loss in 2013 subject to the limits discussed later. Where can i get 2011 tax forms Actual reimbursement more than expected. Where can i get 2011 tax forms   If you later receive more reimbursement than you expected after you claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. Where can i get 2011 tax forms However, if any part of the original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. Where can i get 2011 tax forms You do not refigure your tax for the year you claimed the deduction. Where can i get 2011 tax forms For more information, see Recoveries in chapter 12. Where can i get 2011 tax forms If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. Where can i get 2011 tax forms If you have already taken a deduction for a loss and you receive the reimbursement in a later year, you may have to include the gain in your income for the later year. Where can i get 2011 tax forms Include the gain as ordinary income up to the amount of your deduction that reduced your tax for the earlier year. Where can i get 2011 tax forms See Figuring a Gain in Publication 547 for more information on how to treat a gain from the reimbursement of a casualty or theft. Where can i get 2011 tax forms Actual reimbursement same as expected. Where can i get 2011 tax forms   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms In December 2013, you had a collision while driving your personal car. Where can i get 2011 tax forms Repairs to the car cost $950. Where can i get 2011 tax forms You had $100 deductible collision insurance. Where can i get 2011 tax forms Your insurance company agreed to reimburse you for the rest of the damage. Where can i get 2011 tax forms Because you expected a reimbursement from the insurance company, you did not have a casualty loss deduction in 2013. Where can i get 2011 tax forms Due to the $100 rule (discussed later under Deduction Limits ), you cannot deduct the $100 you paid as the deductible. Where can i get 2011 tax forms When you receive the $850 from the insurance company in 2014, do not report it as income. Where can i get 2011 tax forms Single Casualty on Multiple Properties Personal property. Where can i get 2011 tax forms   Personal property is any property that is not real property. Where can i get 2011 tax forms If your personal property is stolen or is damaged or destroyed by a casualty, you must figure your loss separately for each item of property. Where can i get 2011 tax forms Then combine these separate losses to figure the total loss from that casualty or theft. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms A fire in your home destroyed an upholstered chair, an oriental rug, and an antique table. Where can i get 2011 tax forms You did not have fire insurance to cover your loss. Where can i get 2011 tax forms (This was the only casualty or theft you had during the year. Where can i get 2011 tax forms ) You paid $750 for the chair and you established that it had an FMV of $500 just before the fire. Where can i get 2011 tax forms The rug cost $3,000 and had an FMV of $2,500 just before the fire. Where can i get 2011 tax forms You bought the table at an auction for $100 before discovering it was an antique. Where can i get 2011 tax forms It had been appraised at $900 before the fire. Where can i get 2011 tax forms You figure your loss on each of these items as follows:     Chair Rug Table 1) Basis (cost) $750 $3,000 $100 2) FMV before fire $500 $2,500 $900 3) FMV after fire –0– –0– –0– 4) Decrease in FMV $500 $2,500 $900 5) Loss (smaller of (1) or  (4)) $500 $2,500 $100           6) Total loss     $3,100 Real property. Where can i get 2011 tax forms   In figuring a casualty loss on personal-use real property, treat the entire property (including any improvements, such as buildings, trees, and shrubs) as one item. Where can i get 2011 tax forms Figure the loss using the smaller of the adjusted basis or the decrease in FMV of the entire property. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms You bought your home a few years ago. Where can i get 2011 tax forms You paid $160,000 ($20,000 for the land and $140,000 for the house). Where can i get 2011 tax forms You also spent $2,000 for landscaping. Where can i get 2011 tax forms This year a fire destroyed your home. Where can i get 2011 tax forms The fire also damaged the shrubbery and trees in your yard. Where can i get 2011 tax forms The fire was your only casualty or theft loss this year. Where can i get 2011 tax forms Competent appraisers valued the property as a whole at $200,000 before the fire, but only $30,000 after the fire. Where can i get 2011 tax forms (The loss to your household furnishings is not shown in this example. Where can i get 2011 tax forms It would be figured separately on each item, as explained earlier under Personal property . Where can i get 2011 tax forms ) Shortly after the fire, the insurance company paid you $155,000 for the loss. Where can i get 2011 tax forms You figure your casualty loss as follows: 1) Adjusted basis of the entire property (land, building, and landscaping) $162,000 2) FMV of entire property before fire $200,000 3) FMV of entire property after fire 30,000 4) Decrease in FMV of entire  property $170,000 5) Loss (smaller of (1) or (4)) $162,000 6) Subtract insurance 155,000 7) Amount of loss after reimbursement $7,000 Deduction Limits After you have figured your casualty or theft loss, you must figure how much of the loss you can deduct. Where can i get 2011 tax forms If the loss was to property for your personal use or your family's use, there are two limits on the amount you can deduct for your casualty or theft loss. Where can i get 2011 tax forms You must reduce each casualty or theft loss by $100 ($100 rule). Where can i get 2011 tax forms You must further reduce the total of all your casualty or theft losses by 10% of your adjusted gross income (10% rule). Where can i get 2011 tax forms You make these reductions on Form 4684. Where can i get 2011 tax forms These rules are explained next and Table 25-1 summarizes how to apply the $100 rule and the 10% rule in various situations. Where can i get 2011 tax forms For more detailed explanations and examples, see Publication 547. Where can i get 2011 tax forms Table 25-1. Where can i get 2011 tax forms How To Apply the Deduction Limits for Personal-Use Property   $100 Rule 10% Rule General Application You must reduce each casualty or theft loss by $100 when figuring your deduction. Where can i get 2011 tax forms Apply this rule after you have figured the amount of your loss. Where can i get 2011 tax forms You must reduce your total casualty or theft loss by 10% of your adjusted gross income. Where can i get 2011 tax forms Apply this rule after you reduce each loss by $100 (the $100 rule). Where can i get 2011 tax forms Single Event Apply this rule only once, even if many pieces of property are affected. Where can i get 2011 tax forms Apply this rule only once, even if many pieces of property are affected. Where can i get 2011 tax forms More Than One Event Apply to the loss from each event. Where can i get 2011 tax forms Apply to the total of all your losses from all events. Where can i get 2011 tax forms More Than One Person— With Loss From the Same Event (other than a married couple filing jointly) Apply separately to each person. Where can i get 2011 tax forms Apply separately to each person. Where can i get 2011 tax forms Married Couple—With Loss From the Same Event Filing Jointly Apply as if you were one person. Where can i get 2011 tax forms Apply as if you were one person. Where can i get 2011 tax forms Filing Separately Apply separately to each spouse. Where can i get 2011 tax forms Apply separately to each spouse. Where can i get 2011 tax forms More Than One Owner (other than a married couple filing jointly) Apply separately to each owner of jointly owned property. Where can i get 2011 tax forms Apply separately to each owner of jointly owned property. Where can i get 2011 tax forms Property used partly for business and partly for personal purposes. Where can i get 2011 tax forms   When property is used partly for personal purposes and partly for business or income-producing purposes, the casualty or theft loss deduction must be figured separately for the personal-use part and for the business or income-producing part. Where can i get 2011 tax forms You must figure each loss separately because the $100 rule and the 10% rule apply only to the loss on the personal-use part of the property. Where can i get 2011 tax forms $100 Rule After you have figured your casualty or theft loss on personal-use property, you must reduce that loss by $100. Where can i get 2011 tax forms This reduction applies to each total casualty or theft loss. Where can i get 2011 tax forms It does not matter how many pieces of property are involved in an event. Where can i get 2011 tax forms Only a single $100 reduction applies. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms A hailstorm damages your home and your car. Where can i get 2011 tax forms Determine the amount of loss, as discussed earlier, for each of these items. Where can i get 2011 tax forms Since the losses are due to a single event, you combine the losses and reduce the combined amount by $100. Where can i get 2011 tax forms Single event. Where can i get 2011 tax forms   Generally, events closely related in origin cause a single casualty. Where can i get 2011 tax forms It is a single casualty when the damage is from two or more closely related causes, such as wind and flood damage caused by the same storm. Where can i get 2011 tax forms 10% Rule You must reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. Where can i get 2011 tax forms Apply this rule after you reduce each loss by $100. Where can i get 2011 tax forms For more information, see the Form 4684 instructions. Where can i get 2011 tax forms If you have both gains and losses from casualties or thefts, see Gains and losses , later in this discussion. Where can i get 2011 tax forms Example 1. Where can i get 2011 tax forms In June, you discovered that your house had been burglarized. Where can i get 2011 tax forms Your loss after insurance reimbursement was $2,000. Where can i get 2011 tax forms Your adjusted gross income for the year you discovered the theft is $29,500. Where can i get 2011 tax forms You first apply the $100 rule and then the 10% rule. Where can i get 2011 tax forms Figure your theft loss deduction as follows. Where can i get 2011 tax forms 1) Loss after insurance $2,000 2) Subtract $100 100 3) Loss after $100 rule $1,900 4) Subtract 10% × $29,500 AGI 2,950 5) Theft loss deduction –0– You do not have a theft loss deduction because your loss after you apply the $100 rule ($1,900) is less than 10% of your adjusted gross income ($2,950). Where can i get 2011 tax forms Example 2. Where can i get 2011 tax forms In March, you had a car accident that totally destroyed your car. Where can i get 2011 tax forms You did not have collision insurance on your car, so you did not receive any insurance reimbursement. Where can i get 2011 tax forms Your loss on the car was $1,800. Where can i get 2011 tax forms In November, a fire damaged your basement and totally destroyed the furniture, washer, dryer, and other items stored there. Where can i get 2011 tax forms Your loss on the basement items after reimbursement was $2,100. Where can i get 2011 tax forms Your adjusted gross income for the year that the accident and fire occurred is $25,000. Where can i get 2011 tax forms You figure your casualty loss deduction as follows. Where can i get 2011 tax forms       Base-     Car ment 1) Loss $1,800 $2,100 2) Subtract $100 per incident 100 100 3) Loss after $100 rule $1,700 $2,000 4) Total loss $3,700 5) Subtract 10% × $25,000 AGI 2,500 6) Casualty loss deduction $1,200 Gains and losses. Where can i get 2011 tax forms   If you had both gains and losses from casualties or thefts to personal-use property, you must compare your total gains to your total losses. Where can i get 2011 tax forms Do this after you have reduced each loss by any reimbursements and by $100, but before you have reduced the losses by 10% of your adjusted gross income. Where can i get 2011 tax forms Casualty or theft gains do not include gains you choose to postpone. Where can i get 2011 tax forms See Publication 547 for information on the postponement of gain. Where can i get 2011 tax forms Losses more than gains. Where can i get 2011 tax forms   If your losses are more than your recognized gains, subtract your gains from your losses and reduce the result by 10% of your adjusted gross income. Where can i get 2011 tax forms The rest, if any, is your deductible loss from personal-use property. Where can i get 2011 tax forms Gains more than losses. Where can i get 2011 tax forms   If your recognized gains are more than your losses, subtract your losses from your gains. Where can i get 2011 tax forms The difference is treated as capital gain and must be reported on Schedule D (Form 1040). Where can i get 2011 tax forms The 10% rule does not apply to your gains. Where can i get 2011 tax forms When To Report Gains and Losses Gains. Where can i get 2011 tax forms   If you receive an insurance or other reimbursement that is more than your adjusted basis in the destroyed or stolen property, you have a gain from the casualty or theft. Where can i get 2011 tax forms You must include this gain in your income in the year you receive the reimbursement, unless you choose to postpone reporting the gain as explained in Publication 547. Where can i get 2011 tax forms If you have a loss, see Table 25-2 . Where can i get 2011 tax forms Table 25-2. Where can i get 2011 tax forms When To Deduct a Loss IF you have a loss. Where can i get 2011 tax forms . Where can i get 2011 tax forms . Where can i get 2011 tax forms THEN deduct it in the year. Where can i get 2011 tax forms . Where can i get 2011 tax forms . Where can i get 2011 tax forms from a casualty, the loss occurred. Where can i get 2011 tax forms in a federally declared disaster area, the disaster occurred or the year immediately before the disaster. Where can i get 2011 tax forms from a theft, the theft was discovered. Where can i get 2011 tax forms on a deposit treated as a:   • casualty or any ordinary loss, a reasonable estimate can be made. Where can i get 2011 tax forms • bad debt, deposits are totally worthless. Where can i get 2011 tax forms Losses. Where can i get 2011 tax forms   Generally, you can deduct a casualty loss that is not reimbursable only in the tax year in which the casualty occurred. Where can i get 2011 tax forms This is true even if you do not repair or replace the damaged property until a later year. Where can i get 2011 tax forms   You can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. Where can i get 2011 tax forms   If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. Where can i get 2011 tax forms Loss on deposits. Where can i get 2011 tax forms   If your loss is a loss on deposits in an insolvent or bankrupt financial institution, see Loss on Deposits , earlier. Where can i get 2011 tax forms Disaster Area Loss You generally must deduct a casualty loss in the year it occurred. Where can i get 2011 tax forms However, if you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct the loss on your tax return or amended return for either of the following years. Where can i get 2011 tax forms The year the disaster occurred. Where can i get 2011 tax forms The year immediately preceding the year the disaster occurred. Where can i get 2011 tax forms Gains. Where can i get 2011 tax forms    Special rules apply if you choose to postpone reporting gain on property damaged or destroyed in a federally declared disaster area. Where can i get 2011 tax forms For those special rules, see Publication 547. Where can i get 2011 tax forms Postponed tax deadlines. Where can i get 2011 tax forms   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. Where can i get 2011 tax forms The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Where can i get 2011 tax forms   If any tax deadline is postponed, the IRS will publicize the postponement in your area by publishing a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Where can i get 2011 tax forms Go to www. Where can i get 2011 tax forms irs. Where can i get 2011 tax forms gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. Where can i get 2011 tax forms Who is eligible. Where can i get 2011 tax forms   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Where can i get 2011 tax forms Any individual whose main home is located in a covered disaster area (defined next). Where can i get 2011 tax forms Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Where can i get 2011 tax forms Any individual who is a relief worker affiliated with a recognized government or philanthropic organization who is assisting in a covered disaster area. Where can i get 2011 tax forms Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Where can i get 2011 tax forms The main home or principal place of business does not have to be located in the covered disaster area. Where can i get 2011 tax forms Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Where can i get 2011 tax forms The spouse on a joint return with a taxpayer who is eligible for postponements. Where can i get 2011 tax forms Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose records necessary to meet a postponed tax deadline are located in the covered disaster area. Where can i get 2011 tax forms Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. Where can i get 2011 tax forms Any other person determined by the IRS to be affected by a federally declared disaster. Where can i get 2011 tax forms Covered disaster area. Where can i get 2011 tax forms   This is an area of a federally declared disaster in which the IRS has decided to postpone tax deadlines for up to 1 year. Where can i get 2011 tax forms Abatement of interest and penalties. Where can i get 2011 tax forms   The IRS may abate the interest and penalties on underpaid income tax for the length of any postponement of tax deadlines. Where can i get 2011 tax forms More information. Where can i get 2011 tax forms   For more information, see Disaster Area Losses in Publication 547. Where can i get 2011 tax forms How To Report Gains and Losses Use Form 4684 to report a gain or a deductible loss from a casualty or theft. Where can i get 2011 tax forms If you have more than one casualty or theft, use a separate Form 4684 to determine your gain or loss for each event. Where can i get 2011 tax forms Combine the gains and losses on one Form 4684. Where can i get 2011 tax forms Follow the form instructions as to which lines to fill out. Where can i get 2011 tax forms In addition, you must use the appropriate schedule to report a gain or loss. Where can i get 2011 tax forms The schedule you use depends on whether you have a gain or loss. Where can i get 2011 tax forms If you have a: Report it on: Gain Schedule D (Form 1040) Loss Schedule A (Form 1040) Adjustments to basis. Where can i get 2011 tax forms   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive, and by any deductible loss. Where can i get 2011 tax forms Amounts you spend to restore your property after a casualty increase your adjusted basis. Where can i get 2011 tax forms See Adjusted Basis in chapter 13 for more information. Where can i get 2011 tax forms Net operating loss (NOL). Where can i get 2011 tax forms    If your casualty or theft loss deduction causes your deductions for the year to be more than your income for the year, you may have an NOL. Where can i get 2011 tax forms You can use an NOL to lower your tax in an earlier year, allowing you to get a refund for tax you have already paid. Where can i get 2011 tax forms Or, you can use it to lower your tax in a later year. Where can i get 2011 tax forms You do not have to be in business to have an NOL from a casualty or theft loss. Where can i get 2011 tax forms For more information, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Where can i get 2011 tax forms Prev  Up  Next   Home   More Online Publications
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The Where Can I Get 2011 Tax Forms

Where can i get 2011 tax forms 8. Where can i get 2011 tax forms   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Where can i get 2011 tax forms Cómo se le informa del impuesto retenido. Where can i get 2011 tax forms Nominatarios. Where can i get 2011 tax forms Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Where can i get 2011 tax forms Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Where can i get 2011 tax forms Tratamiento del impuesto mínimo alternativo. Where can i get 2011 tax forms Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Where can i get 2011 tax forms Recordatorio Ingresos de fuentes en el extranjero. Where can i get 2011 tax forms  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. Where can i get 2011 tax forms UU. Where can i get 2011 tax forms Esto es cierto independientemente de si reside dentro o fuera de los EE. Where can i get 2011 tax forms UU. Where can i get 2011 tax forms y si recibe o no el Formulario 1099 de un pagador extranjero. Where can i get 2011 tax forms Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. Where can i get 2011 tax forms Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. Where can i get 2011 tax forms Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. Where can i get 2011 tax forms Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. Where can i get 2011 tax forms Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. Where can i get 2011 tax forms Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. Where can i get 2011 tax forms La mayoría de las distribuciones se pagan en efectivo (o con cheque). Where can i get 2011 tax forms No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. Where can i get 2011 tax forms Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. Where can i get 2011 tax forms Impuesto sobre ingresos no derivados del trabajo de determinados hijos. Where can i get 2011 tax forms   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. Where can i get 2011 tax forms Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. Where can i get 2011 tax forms Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. Where can i get 2011 tax forms       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. Where can i get 2011 tax forms Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. Where can i get 2011 tax forms   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. Where can i get 2011 tax forms Beneficiario de un caudal hereditario o fideicomiso. Where can i get 2011 tax forms    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. Where can i get 2011 tax forms El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Where can i get 2011 tax forms (Parte del ingreso, deducciones, créditos, etc. Where can i get 2011 tax forms , de un beneficiario), en inglés. Where can i get 2011 tax forms Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. Where can i get 2011 tax forms Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). Where can i get 2011 tax forms    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. Where can i get 2011 tax forms Esto incluye las entidades que pagan dividendos. Where can i get 2011 tax forms Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. Where can i get 2011 tax forms Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. Where can i get 2011 tax forms Retención adicional. Where can i get 2011 tax forms   El ingreso de dividendos por lo general no está sujeto a la retención normal. Where can i get 2011 tax forms Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. Where can i get 2011 tax forms Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. Where can i get 2011 tax forms   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. Where can i get 2011 tax forms Para más información, vea Retención Adicional , en el capítulo 4. Where can i get 2011 tax forms Certificado de acciones a nombre de dos o más personas. Where can i get 2011 tax forms   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. Where can i get 2011 tax forms Formulario 1099-DIV. Where can i get 2011 tax forms   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. Where can i get 2011 tax forms Guarde este formulario con su documentación. Where can i get 2011 tax forms No tiene que adjuntar el formulario a su declaración de impuestos. Where can i get 2011 tax forms Dividendos no declarados en el Formulario 1099-DIV. Where can i get 2011 tax forms   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. Where can i get 2011 tax forms Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. Where can i get 2011 tax forms A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. Where can i get 2011 tax forms (Parte de los ingresos, deducciones, créditos, etc. Where can i get 2011 tax forms , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Where can i get 2011 tax forms (Parte de los ingresos, deducciones, créditos, etc. Where can i get 2011 tax forms , correspondiente al accionista), en inglés. Where can i get 2011 tax forms Cómo se le informa del impuesto retenido. Where can i get 2011 tax forms   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. Where can i get 2011 tax forms Nominatarios. Where can i get 2011 tax forms   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. Where can i get 2011 tax forms Formulario 1099-MISC. Where can i get 2011 tax forms   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. Where can i get 2011 tax forms Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. Where can i get 2011 tax forms Cantidad incorrecta que aparece en un Formulario 1099. Where can i get 2011 tax forms   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. Where can i get 2011 tax forms En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). Where can i get 2011 tax forms Dividendos de acciones vendidas. Where can i get 2011 tax forms   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. Where can i get 2011 tax forms Dividendos recibidos en enero. Where can i get 2011 tax forms   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. Where can i get 2011 tax forms Usted tiene que declarar el dividendo en el año en que fue declarado. Where can i get 2011 tax forms Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. Where can i get 2011 tax forms Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. Where can i get 2011 tax forms Esto significa que no son ganancias de capital. Where can i get 2011 tax forms Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. Where can i get 2011 tax forms Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. Where can i get 2011 tax forms Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. Where can i get 2011 tax forms Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. Where can i get 2011 tax forms La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. Where can i get 2011 tax forms 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. Where can i get 2011 tax forms 6%. Where can i get 2011 tax forms 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. Where can i get 2011 tax forms 6%. Where can i get 2011 tax forms Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. Where can i get 2011 tax forms Vea Sociedad anónima extranjera calificada , más adelante. Where can i get 2011 tax forms Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . Where can i get 2011 tax forms Usted cumple el período de tenencia (tema que se explica a continuación). Where can i get 2011 tax forms Período de tenencia. Where can i get 2011 tax forms   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. Where can i get 2011 tax forms La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. Where can i get 2011 tax forms En su lugar, el vendedor recibirá el dividendo. Where can i get 2011 tax forms   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. Where can i get 2011 tax forms Vea los ejemplos más adelante. Where can i get 2011 tax forms Excepción para acciones preferentes. Where can i get 2011 tax forms   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. Where can i get 2011 tax forms Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. Where can i get 2011 tax forms Ejemplo 1. Where can i get 2011 tax forms Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. Where can i get 2011 tax forms La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. Where can i get 2011 tax forms La fecha del ex dividendo fue el 16 de julio de 2013. Where can i get 2011 tax forms El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). Where can i get 2011 tax forms No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. Where can i get 2011 tax forms Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). Where can i get 2011 tax forms El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. Where can i get 2011 tax forms Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. Where can i get 2011 tax forms Ejemplo 2. Where can i get 2011 tax forms Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. Where can i get 2011 tax forms Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). Where can i get 2011 tax forms Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). Where can i get 2011 tax forms Ejemplo 3. Where can i get 2011 tax forms Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. Where can i get 2011 tax forms El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. Where can i get 2011 tax forms La fecha del ex dividendo fue el 16 de julio de 2013. Where can i get 2011 tax forms El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. Where can i get 2011 tax forms El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. Where can i get 2011 tax forms Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. Where can i get 2011 tax forms No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. Where can i get 2011 tax forms Reducción del período de tenencia cuando disminuya el riesgo de pérdida. Where can i get 2011 tax forms   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. Where can i get 2011 tax forms Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. Where can i get 2011 tax forms Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. Where can i get 2011 tax forms   Para información sobre cómo aplicar la condición (3), vea la sección 1. Where can i get 2011 tax forms 246-5 de los Reglamentos. Where can i get 2011 tax forms Sociedad anónima extranjera calificada. Where can i get 2011 tax forms   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. Where can i get 2011 tax forms La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. Where can i get 2011 tax forms Para una lista de estos tratados, vea la Tabla 8-1. Where can i get 2011 tax forms La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. Where can i get 2011 tax forms Vea Acciones comercializables listadas , más adelante. Where can i get 2011 tax forms Excepción. Where can i get 2011 tax forms   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. Where can i get 2011 tax forms Acciones comercializables listadas. Where can i get 2011 tax forms   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. Where can i get 2011 tax forms Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. Where can i get 2011 tax forms sec. Where can i get 2011 tax forms gov/divisions/marketreg/mrexchanges. Where can i get 2011 tax forms shtml, en inglés. Where can i get 2011 tax forms Dividendos que no son dividendos calificados. Where can i get 2011 tax forms   Los dividendos enumerados a continuación no son dividendos calificados. Where can i get 2011 tax forms No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. Where can i get 2011 tax forms Distribuciones de ganancias de capital. Where can i get 2011 tax forms Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. Where can i get 2011 tax forms Declare estos ingresos como ingreso de intereses. Where can i get 2011 tax forms Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. Where can i get 2011 tax forms Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. Where can i get 2011 tax forms Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Where can i get 2011 tax forms Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Where can i get 2011 tax forms Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. Where can i get 2011 tax forms Tabla 8-1. Where can i get 2011 tax forms Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. Where can i get 2011 tax forms       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. Where can i get 2011 tax forms Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. Where can i get 2011 tax forms La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. Where can i get 2011 tax forms Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. Where can i get 2011 tax forms Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. Where can i get 2011 tax forms También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. Where can i get 2011 tax forms Pero tal vez pueda deducir el cargo por servicios. Where can i get 2011 tax forms Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. Where can i get 2011 tax forms En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. Where can i get 2011 tax forms Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. Where can i get 2011 tax forms Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. Where can i get 2011 tax forms Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. Where can i get 2011 tax forms Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. Where can i get 2011 tax forms Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). Where can i get 2011 tax forms Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. Where can i get 2011 tax forms Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. Where can i get 2011 tax forms Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. Where can i get 2011 tax forms    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. Where can i get 2011 tax forms Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. Where can i get 2011 tax forms Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. Where can i get 2011 tax forms En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). Where can i get 2011 tax forms   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). Where can i get 2011 tax forms   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. Where can i get 2011 tax forms Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. Where can i get 2011 tax forms Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. Where can i get 2011 tax forms Ajuste a la base. Where can i get 2011 tax forms   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. Where can i get 2011 tax forms Información adicional. Where can i get 2011 tax forms   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. Where can i get 2011 tax forms Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. Where can i get 2011 tax forms Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. Where can i get 2011 tax forms En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. Where can i get 2011 tax forms Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. Where can i get 2011 tax forms Ajuste a la base. Where can i get 2011 tax forms   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. Where can i get 2011 tax forms No se le gravan impuestos hasta que su base en las acciones se recupere por completo. Where can i get 2011 tax forms Esta parte no sujeta a impuestos también se denomina rendimiento de capital. Where can i get 2011 tax forms Es un rendimiento de la inversión en las acciones de la empresa. Where can i get 2011 tax forms Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. Where can i get 2011 tax forms   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. Where can i get 2011 tax forms Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. Where can i get 2011 tax forms Vea el tema titulado Período de Tenencia , en el capítulo 14. Where can i get 2011 tax forms Ejemplo. Where can i get 2011 tax forms Usted compró acciones en el año 2000 por $100. Where can i get 2011 tax forms En el año 2003, recibió una distribución que no es dividendo de $80. Where can i get 2011 tax forms No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. Where can i get 2011 tax forms Recibió una distribución que no es dividendo de $30 en el año 2013. Where can i get 2011 tax forms Los primeros $20 de esta cantidad redujeron su base a cero. Where can i get 2011 tax forms Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. Where can i get 2011 tax forms Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. Where can i get 2011 tax forms Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. Where can i get 2011 tax forms Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. Where can i get 2011 tax forms Pueden pagarse en uno o más plazos. Where can i get 2011 tax forms Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. Where can i get 2011 tax forms Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. Where can i get 2011 tax forms Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. Where can i get 2011 tax forms Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. Where can i get 2011 tax forms Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. Where can i get 2011 tax forms Dividendos de acciones y derechos a acciones sujetos a impuestos. Where can i get 2011 tax forms   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. Where can i get 2011 tax forms La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. Where can i get 2011 tax forms La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). Where can i get 2011 tax forms La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. Where can i get 2011 tax forms La distribución es sobre acciones prefe- rentes. Where can i get 2011 tax forms Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. Where can i get 2011 tax forms   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. Where can i get 2011 tax forms Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. Where can i get 2011 tax forms Acciones preferentes rescatables por una prima. Where can i get 2011 tax forms   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. Where can i get 2011 tax forms Para más información, vea el capítulo 1 de la Publicación 550, en inglés. Where can i get 2011 tax forms Base. Where can i get 2011 tax forms   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. Where can i get 2011 tax forms Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. Where can i get 2011 tax forms Acciones fraccionarias. Where can i get 2011 tax forms    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. Where can i get 2011 tax forms Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. Where can i get 2011 tax forms Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. Where can i get 2011 tax forms Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. Where can i get 2011 tax forms Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. Where can i get 2011 tax forms    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. Where can i get 2011 tax forms   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. Where can i get 2011 tax forms También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). Where can i get 2011 tax forms Ejemplo. Where can i get 2011 tax forms Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. Where can i get 2011 tax forms La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. Where can i get 2011 tax forms El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. Where can i get 2011 tax forms A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. Where can i get 2011 tax forms Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. Where can i get 2011 tax forms 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. Where can i get 2011 tax forms 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. Where can i get 2011 tax forms 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. Where can i get 2011 tax forms 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. Where can i get 2011 tax forms 76 Total $100. Where can i get 2011 tax forms 00 Efectivo recibido $10. Where can i get 2011 tax forms 00 Base (costo) del dividendo de acciones − 4. Where can i get 2011 tax forms 76 Ganancia $5. Where can i get 2011 tax forms 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. Where can i get 2011 tax forms Certificado de dividendo diferido. Where can i get 2011 tax forms   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. Where can i get 2011 tax forms El certificado no suele estar sujeto a impuestos cuando usted lo recibe. Where can i get 2011 tax forms Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. Where can i get 2011 tax forms   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. Where can i get 2011 tax forms Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. Where can i get 2011 tax forms Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. Where can i get 2011 tax forms Dividendos con intereses exentos. Where can i get 2011 tax forms   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. Where can i get 2011 tax forms Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. Where can i get 2011 tax forms Requisito de declarar ciertos datos. Where can i get 2011 tax forms   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. Where can i get 2011 tax forms Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. Where can i get 2011 tax forms Tratamiento del impuesto mínimo alternativo. Where can i get 2011 tax forms   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. Where can i get 2011 tax forms Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. Where can i get 2011 tax forms Dividendos de pólizas de seguro. Where can i get 2011 tax forms    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. Where can i get 2011 tax forms No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. Where can i get 2011 tax forms    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. Where can i get 2011 tax forms No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. Where can i get 2011 tax forms Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. Where can i get 2011 tax forms Dividendos del seguro para veteranos. Where can i get 2011 tax forms   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. Where can i get 2011 tax forms Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. Where can i get 2011 tax forms Dividendos de patrocinio. Where can i get 2011 tax forms   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. Where can i get 2011 tax forms   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. Where can i get 2011 tax forms Pero tiene que reducir la base (costo) de los artículos comprados. Where can i get 2011 tax forms Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. Where can i get 2011 tax forms   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. Where can i get 2011 tax forms Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). Where can i get 2011 tax forms    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. Where can i get 2011 tax forms Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Where can i get 2011 tax forms Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. Where can i get 2011 tax forms Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. Where can i get 2011 tax forms Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. Where can i get 2011 tax forms Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. Where can i get 2011 tax forms Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. Where can i get 2011 tax forms Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. Where can i get 2011 tax forms No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. Where can i get 2011 tax forms Formulario 1099-DIV. Where can i get 2011 tax forms   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. Where can i get 2011 tax forms Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. Where can i get 2011 tax forms   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. Where can i get 2011 tax forms Formulario 1040A o 1040. Where can i get 2011 tax forms    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. Where can i get 2011 tax forms Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). Where can i get 2011 tax forms   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. Where can i get 2011 tax forms Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. Where can i get 2011 tax forms Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. Where can i get 2011 tax forms   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. Where can i get 2011 tax forms Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. Where can i get 2011 tax forms Dividendos calificados. Where can i get 2011 tax forms   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. Where can i get 2011 tax forms La cantidad del recuadro 1b ya se incluye en el recuadro 1a. Where can i get 2011 tax forms No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. Where can i get 2011 tax forms    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. Where can i get 2011 tax forms Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. Where can i get 2011 tax forms Dividendos de acciones por las cuales usted no cumplió el período de tenencia. Where can i get 2011 tax forms Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. Where can i get 2011 tax forms Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Where can i get 2011 tax forms Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Where can i get 2011 tax forms Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. Where can i get 2011 tax forms   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. Where can i get 2011 tax forms Anote los dividendos calificados en la línea 2 de la hoja de trabajo. Where can i get 2011 tax forms Deducción de los intereses de inversiones. Where can i get 2011 tax forms   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. Where can i get 2011 tax forms Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. Where can i get 2011 tax forms Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). Where can i get 2011 tax forms Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. Where can i get 2011 tax forms Gastos relacionados con el ingreso de dividendos. Where can i get 2011 tax forms   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). Where can i get 2011 tax forms Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. Where can i get 2011 tax forms Más información. Where can i get 2011 tax forms    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. Where can i get 2011 tax forms Prev  Up  Next   Home   More Online Publications