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Where Do I Get 2012 Tax Forms

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Where Do I Get 2012 Tax Forms

Where do i get 2012 tax forms 21. Where do i get 2012 tax forms   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Where do i get 2012 tax forms ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. Where do i get 2012 tax forms  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. Where do i get 2012 tax forms 5% si usted o su cónyuge tiene 65 años de edad o más). Where do i get 2012 tax forms Tarifa estándar por milla. Where do i get 2012 tax forms  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. Where do i get 2012 tax forms Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. Where do i get 2012 tax forms Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. Where do i get 2012 tax forms Qué gastos puede incluir este año. Where do i get 2012 tax forms Qué cantidad de los gastos puede deducir. Where do i get 2012 tax forms De qué personas puede incluir gastos médicos. Where do i get 2012 tax forms Qué gastos médicos se pueden incluir. Where do i get 2012 tax forms Cómo tratar los reembolsos. Where do i get 2012 tax forms Cómo declarar la deducción en la declaración de impuestos. Where do i get 2012 tax forms Cómo declarar gastos de trabajo relacionados con la incapacidad. Where do i get 2012 tax forms Cómo declarar los costos del seguro médico si trabaja por cuenta propia. Where do i get 2012 tax forms Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. Where do i get 2012 tax forms Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. Where do i get 2012 tax forms Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. Where do i get 2012 tax forms Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. Where do i get 2012 tax forms No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. Where do i get 2012 tax forms Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. Where do i get 2012 tax forms Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. Where do i get 2012 tax forms ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. Where do i get 2012 tax forms Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. Where do i get 2012 tax forms Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. Where do i get 2012 tax forms Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. Where do i get 2012 tax forms Declaraciones por separado. Where do i get 2012 tax forms   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. Where do i get 2012 tax forms Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. Where do i get 2012 tax forms Estados donde rige la ley de los bienes gananciales. Where do i get 2012 tax forms   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. Where do i get 2012 tax forms Cada uno de ustedes debería incluir la mitad de los gastos. Where do i get 2012 tax forms Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. Where do i get 2012 tax forms Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. Where do i get 2012 tax forms ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. Where do i get 2012 tax forms 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). Where do i get 2012 tax forms Ejemplo. Where do i get 2012 tax forms Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. Where do i get 2012 tax forms El 10% de esa cantidad es $4,000. Where do i get 2012 tax forms Usted pagó gastos médicos de $2,500. Where do i get 2012 tax forms No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. Where do i get 2012 tax forms ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. Where do i get 2012 tax forms Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. Where do i get 2012 tax forms Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. Where do i get 2012 tax forms Usted Puede incluir los gastos médicos que pagó por usted mismo. Where do i get 2012 tax forms Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. Where do i get 2012 tax forms Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. Where do i get 2012 tax forms Ejemplo 1. Where do i get 2012 tax forms María recibió tratamiento médico antes de casarse con Guillermo. Where do i get 2012 tax forms Guillermo pagó por el tratamiento después de casarse. Where do i get 2012 tax forms Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. Where do i get 2012 tax forms Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. Where do i get 2012 tax forms María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. Where do i get 2012 tax forms Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. Where do i get 2012 tax forms Ejemplo 2. Where do i get 2012 tax forms Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. Where do i get 2012 tax forms Juan se casó con Beatriz este año y presentan una declaración conjunta. Where do i get 2012 tax forms Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. Where do i get 2012 tax forms Dependiente Puede incluir los gastos médicos que pagó por su dependiente. Where do i get 2012 tax forms Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Where do i get 2012 tax forms Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. Where do i get 2012 tax forms Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . Where do i get 2012 tax forms Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. Where do i get 2012 tax forms Excepción por hijo adoptivo. Where do i get 2012 tax forms   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. Where do i get 2012 tax forms Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. Where do i get 2012 tax forms Hijo adoptivo. Where do i get 2012 tax forms   Un hijo legalmente adoptado se considera su propio hijo. Where do i get 2012 tax forms Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. Where do i get 2012 tax forms   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. Where do i get 2012 tax forms   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. Where do i get 2012 tax forms   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. Where do i get 2012 tax forms    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. Where do i get 2012 tax forms Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. Where do i get 2012 tax forms Hijo de padres divorciados o separados. Where do i get 2012 tax forms   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. Where do i get 2012 tax forms Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. Where do i get 2012 tax forms Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). Where do i get 2012 tax forms Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. Where do i get 2012 tax forms Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. Where do i get 2012 tax forms Manutención reclamada conforme a un acuerdo de manutención múltiple. Where do i get 2012 tax forms   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. Where do i get 2012 tax forms El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. Where do i get 2012 tax forms   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. Where do i get 2012 tax forms Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. Where do i get 2012 tax forms Ejemplo. Where do i get 2012 tax forms Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. Where do i get 2012 tax forms Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. Where do i get 2012 tax forms Usted pagó todos sus gastos médicos. Where do i get 2012 tax forms Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. Where do i get 2012 tax forms Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. Where do i get 2012 tax forms Sus hermanos no pueden incluir ninguna parte de los gastos. Where do i get 2012 tax forms Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. Where do i get 2012 tax forms Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. Where do i get 2012 tax forms Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. Where do i get 2012 tax forms El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. Where do i get 2012 tax forms Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. Where do i get 2012 tax forms Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. Where do i get 2012 tax forms Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. Where do i get 2012 tax forms Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . Where do i get 2012 tax forms ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. Where do i get 2012 tax forms Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Where do i get 2012 tax forms ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). Where do i get 2012 tax forms Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. Where do i get 2012 tax forms Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. Where do i get 2012 tax forms Tabla 21-1. Where do i get 2012 tax forms Lista de Gastos Médicos y Dentales. Where do i get 2012 tax forms Vea la Publicación 502 para más información sobre estos gastos, entre otros. Where do i get 2012 tax forms Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. Where do i get 2012 tax forms ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. Where do i get 2012 tax forms ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. Where do i get 2012 tax forms Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. Where do i get 2012 tax forms , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. Where do i get 2012 tax forms Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. Where do i get 2012 tax forms Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). Where do i get 2012 tax forms Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. Where do i get 2012 tax forms Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. Where do i get 2012 tax forms El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. Where do i get 2012 tax forms Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Where do i get 2012 tax forms Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. Where do i get 2012 tax forms Plan de seguro médico provisto por el empleador. Where do i get 2012 tax forms   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. Where do i get 2012 tax forms Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. Where do i get 2012 tax forms Ejemplo. Where do i get 2012 tax forms Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). Where do i get 2012 tax forms Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. Where do i get 2012 tax forms Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. Where do i get 2012 tax forms Servicios de cuidado a largo plazo. Where do i get 2012 tax forms   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. Where do i get 2012 tax forms Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. Where do i get 2012 tax forms Plan de reembolso de gastos médicos. Where do i get 2012 tax forms   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. Where do i get 2012 tax forms Esto se debe a que un HRA es financiado únicamente por el empleador. Where do i get 2012 tax forms Funcionarios jubilados del sector de seguridad pública. Where do i get 2012 tax forms   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. Where do i get 2012 tax forms Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. Where do i get 2012 tax forms Medicare A. Where do i get 2012 tax forms   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. Where do i get 2012 tax forms El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. Where do i get 2012 tax forms   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. Where do i get 2012 tax forms En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. Where do i get 2012 tax forms Medicare B. Where do i get 2012 tax forms    Medicare B es un seguro médico suplementario. Where do i get 2012 tax forms Las primas que paga por concepto del Medicare B son un gasto médico. Where do i get 2012 tax forms Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. Where do i get 2012 tax forms Medicare D. Where do i get 2012 tax forms    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. Where do i get 2012 tax forms Puede incluir las primas que pague por el Medicare D como un gasto médico. Where do i get 2012 tax forms Primas de seguros pagadas por adelantado. Where do i get 2012 tax forms   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). Where do i get 2012 tax forms Licencia por enfermedad sin usar para pagar primas. Where do i get 2012 tax forms   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. Where do i get 2012 tax forms También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. Where do i get 2012 tax forms Puede incluir este costo de participación continuada en el plan médico como gasto médico. Where do i get 2012 tax forms   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. Where do i get 2012 tax forms No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. Where do i get 2012 tax forms Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. Where do i get 2012 tax forms Vea Hogar de ancianos y de convalecencia , más adelante. Where do i get 2012 tax forms Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. Where do i get 2012 tax forms Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. Where do i get 2012 tax forms El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. Where do i get 2012 tax forms El alojamiento no es lujoso ni extravagante, dadas las circunstancias. Where do i get 2012 tax forms El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. Where do i get 2012 tax forms La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. Where do i get 2012 tax forms Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. Where do i get 2012 tax forms Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. Where do i get 2012 tax forms No se incluyen comidas. Where do i get 2012 tax forms Hogar de ancianos y de convalecencia. Where do i get 2012 tax forms   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. Where do i get 2012 tax forms Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. Where do i get 2012 tax forms   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. Where do i get 2012 tax forms Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. Where do i get 2012 tax forms Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. Where do i get 2012 tax forms Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. Where do i get 2012 tax forms Gastos de automóvil. Where do i get 2012 tax forms   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. Where do i get 2012 tax forms No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. Where do i get 2012 tax forms   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. Where do i get 2012 tax forms    También, puede incluir cargos por estacionamiento y peaje. Where do i get 2012 tax forms Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. Where do i get 2012 tax forms Ejemplo. Where do i get 2012 tax forms En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. Where do i get 2012 tax forms Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. Where do i get 2012 tax forms Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. Where do i get 2012 tax forms Calcula primero los gastos reales. Where do i get 2012 tax forms Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. Where do i get 2012 tax forms Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. Where do i get 2012 tax forms Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. Where do i get 2012 tax forms Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. Where do i get 2012 tax forms Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. Where do i get 2012 tax forms Gastos de transporte que no puede incluir. Where do i get 2012 tax forms   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. Where do i get 2012 tax forms Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. Where do i get 2012 tax forms Viajes que son únicamente para mejorar la salud en general. Where do i get 2012 tax forms Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. Where do i get 2012 tax forms Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. Where do i get 2012 tax forms (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). Where do i get 2012 tax forms Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. Where do i get 2012 tax forms ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. Where do i get 2012 tax forms Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. Where do i get 2012 tax forms Esto incluye los pagos de Medicare. Where do i get 2012 tax forms Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. Where do i get 2012 tax forms Ejemplo. Where do i get 2012 tax forms Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. Where do i get 2012 tax forms El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. Where do i get 2012 tax forms Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. Where do i get 2012 tax forms Plan (arreglo) de reembolso de gastos médicos. Where do i get 2012 tax forms   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. Where do i get 2012 tax forms Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. Where do i get 2012 tax forms Otros reembolsos. Where do i get 2012 tax forms   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. Where do i get 2012 tax forms ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. Where do i get 2012 tax forms   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. Where do i get 2012 tax forms Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. Where do i get 2012 tax forms   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. Where do i get 2012 tax forms No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. Where do i get 2012 tax forms Reembolso en exceso. Where do i get 2012 tax forms   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. Where do i get 2012 tax forms Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. Where do i get 2012 tax forms Primas pagadas por usted. Where do i get 2012 tax forms   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. Where do i get 2012 tax forms Generalmente no se incluye un reembolso en exceso en el ingreso bruto. Where do i get 2012 tax forms Primas pagadas por usted y su empleador. Where do i get 2012 tax forms   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. Where do i get 2012 tax forms   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. Where do i get 2012 tax forms Reembolso en un año posterior. Where do i get 2012 tax forms   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. Where do i get 2012 tax forms   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. Where do i get 2012 tax forms Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. Where do i get 2012 tax forms    Figura 21-A. Where do i get 2012 tax forms ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. Where do i get 2012 tax forms Figura 21−A. Where do i get 2012 tax forms ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. Where do i get 2012 tax forms   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. Where do i get 2012 tax forms 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. Where do i get 2012 tax forms No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. Where do i get 2012 tax forms Ejemplo. Where do i get 2012 tax forms En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. Where do i get 2012 tax forms No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. Where do i get 2012 tax forms Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. Where do i get 2012 tax forms Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. Where do i get 2012 tax forms De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. Where do i get 2012 tax forms Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. Where do i get 2012 tax forms   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. Where do i get 2012 tax forms De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. Where do i get 2012 tax forms Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. Where do i get 2012 tax forms ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). Where do i get 2012 tax forms No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. Where do i get 2012 tax forms Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. Where do i get 2012 tax forms Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). Where do i get 2012 tax forms Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. Where do i get 2012 tax forms Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. Where do i get 2012 tax forms 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. Where do i get 2012 tax forms Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. Where do i get 2012 tax forms Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. Where do i get 2012 tax forms Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. Where do i get 2012 tax forms Definición de gastos de trabajo relacionados con un impedimento. Where do i get 2012 tax forms   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. Where do i get 2012 tax forms Dónde se anota la deducción. Where do i get 2012 tax forms   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. Where do i get 2012 tax forms   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. Where do i get 2012 tax forms Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. Where do i get 2012 tax forms Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). Where do i get 2012 tax forms Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. Where do i get 2012 tax forms Ejemplo. Where do i get 2012 tax forms Usted es ciego. Where do i get 2012 tax forms Necesita un lector para realizar su trabajo. Where do i get 2012 tax forms Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. Where do i get 2012 tax forms Los servicios del lector son únicamente para su trabajo. Where do i get 2012 tax forms Puede deducir sus gastos por los servicios del lector como gastos de negocio. Where do i get 2012 tax forms Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. Where do i get 2012 tax forms Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. Where do i get 2012 tax forms El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. Where do i get 2012 tax forms No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. Where do i get 2012 tax forms No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. Where do i get 2012 tax forms Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. Where do i get 2012 tax forms Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. Where do i get 2012 tax forms Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. Where do i get 2012 tax forms Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. Where do i get 2012 tax forms Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. Where do i get 2012 tax forms Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Where do i get 2012 tax forms Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. Where do i get 2012 tax forms No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. Where do i get 2012 tax forms Dónde se anota la deducción. Where do i get 2012 tax forms    Haga esta deducción en el Formulario 1040. Where do i get 2012 tax forms Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. Where do i get 2012 tax forms 5% si usted o su cónyuge tiene 65 años de edad o más). Where do i get 2012 tax forms Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. Where do i get 2012 tax forms Prev  Up  Next   Home   More Online Publications
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Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples

Note: On Sept. 23, 2013 IRS issued Notice 2013-61 providing guidance for employers and employees to claim refunds or adjust overpayments of FICA taxes and employment taxes with respect to certain benefits and remunerations provided to same-sex spouses.

IR-2013-72, Aug. 29, 2013

WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.

The ruling implements federal tax aspects of the June 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.

Under the ruling, same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.

Legally-married same-sex couples generally must file their 2013 federal income tax return using either the married filing jointly or married filing separately filing status.

Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.

Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011 and 2012. Some taxpayers may have special circumstances, such as signing an agreement with the IRS to keep the statute of limitations open, that permit them to file refund claims for tax years 2009 and earlier.

Additionally, employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income.

How to File a Claim for Refund

Taxpayers who wish to file a refund claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax Return.

Taxpayers who wish to file a refund claim for gift or estate taxes should file Form 843, Claim for Refund and Request for Abatement. For information on filing an amended return, see Tax Topic 308, Amended Returns, available on IRS.gov, or the Instructions to Forms 1040X and 843. Information on where to file your amended returns is available in the instructions to the form.

Future Guidance

Treasury and the IRS intend to issue streamlined procedures for employers who wish to file refund claims for payroll taxes paid on previously-taxed health insurance and fringe benefits provided to same-sex spouses. Treasury and IRS also intend to issue further guidance on cafeteria plans and on how qualified retirement plans and other tax-favored arrangements should treat same-sex spouses for periods before the effective date of this Revenue Ruling.

Other agencies may provide guidance on other federal programs that they administer that are affected by the Code. 

Revenue Ruling 2013-17, along with updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions, are available today on IRS.gov. See also Publication 555, Community Property.

Treasury and the IRS will begin applying the terms of Revenue Ruling 2013-17 on Sept. 16, 2013, but taxpayers who wish to rely on the terms of the Revenue Ruling for earlier periods may choose to do so, as long as the statute of limitations for the earlier period has not expired.

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Page Last Reviewed or Updated: 30-Sep-2013

The Where Do I Get 2012 Tax Forms

Where do i get 2012 tax forms 2. Where do i get 2012 tax forms   Depreciation of Rental Property Table of Contents The BasicsWhat Rental Property Can Be Depreciated? When Does Depreciation Begin and End? Depreciation Methods Basis of Depreciable Property Claiming the Special Depreciation Allowance MACRS DepreciationDepreciation Systems Property Classes Under GDS Recovery Periods Under GDS Conventions Figuring Your Depreciation Deduction Figuring MACRS Depreciation Under ADS Claiming the Correct Amount of Depreciation You recover the cost of income producing property through yearly tax deductions. Where do i get 2012 tax forms You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return. Where do i get 2012 tax forms Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. Where do i get 2012 tax forms You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures and equipment, as an expense. Where do i get 2012 tax forms You can deduct depreciation only on the part of your property used for rental purposes. Where do i get 2012 tax forms Depreciation reduces your basis for figuring gain or loss on a later sale or exchange. Where do i get 2012 tax forms You may have to use Form 4562 to figure and report your depreciation. Where do i get 2012 tax forms See Which Forms To Use in chapter 3. Where do i get 2012 tax forms Also see Publication 946. Where do i get 2012 tax forms Section 179 deduction. Where do i get 2012 tax forms   The section 179 deduction is a means of recovering part or all of the cost of certain qualifying property in the year you place the property in service. Where do i get 2012 tax forms This deduction is not allowed for property used in connection with residential rental property. Where do i get 2012 tax forms See chapter 2 of Publication 946. Where do i get 2012 tax forms Alternative minimum tax (AMT). Where do i get 2012 tax forms   If you use accelerated depreciation, you may be subject to the AMT. Where do i get 2012 tax forms Accelerated depreciation allows you to deduct more depreciation earlier in the recovery period than you could deduct using a straight line method (same deduction each year). Where do i get 2012 tax forms   The prescribed depreciation methods for rental real estate are not accelerated, so the depreciation deduction is not adjusted for the AMT. Where do i get 2012 tax forms However, accelerated methods are generally used for other property connected with rental activities (for example, appliances and wall-to-wall carpeting). Where do i get 2012 tax forms   To find out if you are subject to the AMT, see the Instructions for Form 6251. Where do i get 2012 tax forms The Basics The following section discusses the information you will need to have about the rental property and the decisions to be made before figuring your depreciation deduction. Where do i get 2012 tax forms What Rental Property Can Be Depreciated? You can depreciate your property if it meets all the following requirements. Where do i get 2012 tax forms You own the property. Where do i get 2012 tax forms You use the property in your business or income-producing activity (such as rental property). Where do i get 2012 tax forms The property has a determinable useful life. Where do i get 2012 tax forms The property is expected to last more than one year. Where do i get 2012 tax forms Property you own. Where do i get 2012 tax forms   To claim depreciation, you usually must be the owner of the property. Where do i get 2012 tax forms You are considered as owning property even if it is subject to a debt. Where do i get 2012 tax forms Rented property. Where do i get 2012 tax forms   Generally, if you pay rent for property, you cannot depreciate that property. Where do i get 2012 tax forms Usually, only the owner can depreciate it. Where do i get 2012 tax forms However, if you make permanent improvements to leased property, you may be able to depreciate the improvements. Where do i get 2012 tax forms See Additions or improvements to property , later in this chapter, under Recovery Periods Under GDS. Where do i get 2012 tax forms Cooperative apartments. Where do i get 2012 tax forms   If you are a tenant-stockholder in a cooperative housing corporation and rent your cooperative apartment to others, you can deduct depreciation on your stock in the corporation. Where do i get 2012 tax forms See chapter 4, Special Situations. Where do i get 2012 tax forms Property having a determinable useful life. Where do i get 2012 tax forms   To be depreciable, your property must have a determinable useful life. Where do i get 2012 tax forms This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Where do i get 2012 tax forms What Rental Property Cannot Be Depreciated? Certain property cannot be depreciated. Where do i get 2012 tax forms This includes land and certain excepted property. Where do i get 2012 tax forms Land. Where do i get 2012 tax forms   You cannot depreciate the cost of land because land generally does not wear out, become obsolete, or get used up. Where do i get 2012 tax forms But if it does, the loss is accounted for upon disposition. Where do i get 2012 tax forms The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and cannot be depreciated. Where do i get 2012 tax forms   Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. Where do i get 2012 tax forms These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property. Where do i get 2012 tax forms Example. Where do i get 2012 tax forms You built a new house to use as a rental and paid for grading, clearing, seeding, and planting bushes and trees. Where do i get 2012 tax forms Some of the bushes and trees were planted right next to the house, while others were planted around the outer border of the lot. Where do i get 2012 tax forms If you replace the house, you would have to destroy the bushes and trees right next to it. Where do i get 2012 tax forms These bushes and trees are closely associated with the house, so they have a determinable useful life. Where do i get 2012 tax forms Therefore, you can depreciate them. Where do i get 2012 tax forms Add your other land preparation costs to the basis of your land because they have no determinable life and you cannot depreciate them. Where do i get 2012 tax forms Excepted property. Where do i get 2012 tax forms   Even if the property meets all the requirements listed earlier under What Rental Property Can Be Depreciated , you cannot depreciate the following property. Where do i get 2012 tax forms Property placed in service and disposed of (or taken out of business use) in the same year. Where do i get 2012 tax forms Equipment used to build capital improvements. Where do i get 2012 tax forms You must add otherwise allowable depreciation on the equipment during the period of construction to the basis of your improvements. Where do i get 2012 tax forms For more information, see chapter 1 of Publication 946. Where do i get 2012 tax forms When Does Depreciation Begin and End? You begin to depreciate your rental property when you place it in service for the production of income. Where do i get 2012 tax forms You stop depreciating it either when you have fully recovered your cost or other basis, or when you retire it from service, whichever happens first. Where do i get 2012 tax forms Placed in Service You place property in service in a rental activity when it is ready and available for a specific use in that activity. Where do i get 2012 tax forms Even if you are not using the property, it is in service when it is ready and available for its specific use. Where do i get 2012 tax forms Example 1. Where do i get 2012 tax forms On November 22 of last year, you purchased a dishwasher for your rental property. Where do i get 2012 tax forms The appliance was delivered on December 7, but was not installed and ready for use until January 3 of this year. Where do i get 2012 tax forms Because the dishwasher was not ready for use last year, it is not considered placed in service until this year. Where do i get 2012 tax forms If the appliance had been installed and ready for use when it was delivered in December of last year, it would have been considered placed in service in December, even if it was not actually used until this year. Where do i get 2012 tax forms Example 2. Where do i get 2012 tax forms On April 6, you purchased a house to use as residential rental property. Where do i get 2012 tax forms You made extensive repairs to the house and had it ready for rent on July 5. Where do i get 2012 tax forms You began to advertise the house for rent in July and actually rented it beginning September 1. Where do i get 2012 tax forms The house is considered placed in service in July when it was ready and available for rent. Where do i get 2012 tax forms You can begin to depreciate the house in July. Where do i get 2012 tax forms Example 3. Where do i get 2012 tax forms You moved from your home in July. Where do i get 2012 tax forms During August and September you made several repairs to the house. Where do i get 2012 tax forms On October 1, you listed the property for rent with a real estate company, which rented it on December 1. Where do i get 2012 tax forms The property is considered placed in service on October 1, the date when it was available for rent. Where do i get 2012 tax forms Conversion to business use. Where do i get 2012 tax forms   If you place property in service in a personal activity, you cannot claim depreciation. Where do i get 2012 tax forms However, if you change the property's use to business or the production of income, you can begin to depreciate it at the time of the change. Where do i get 2012 tax forms You place the property in service for business or income-producing use on the date of the change. Where do i get 2012 tax forms Example. Where do i get 2012 tax forms You bought a house and used it as your personal home several years before you converted it to rental property. Where do i get 2012 tax forms Although its specific use was personal and no depreciation was allowable, you placed the home in service when you began using it as your home. Where do i get 2012 tax forms You can begin to claim depreciation in the year you converted it to rental property because at that time its use changed to the production of income. Where do i get 2012 tax forms Idle Property Continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle (not in use). Where do i get 2012 tax forms For example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it is not available for rent. Where do i get 2012 tax forms Cost or Other Basis Fully Recovered You must stop depreciating property when the total of your yearly depreciation deductions equals your cost or other basis of your property. Where do i get 2012 tax forms For this purpose, your yearly depreciation deductions include any depreciation that you were allowed to claim, even if you did not claim it. Where do i get 2012 tax forms See Basis of Depreciable Property , later. Where do i get 2012 tax forms Retired From Service You stop depreciating property when you retire it from service, even if you have not fully recovered its cost or other basis. Where do i get 2012 tax forms You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events. Where do i get 2012 tax forms You sell or exchange the property. Where do i get 2012 tax forms You convert the property to personal use. Where do i get 2012 tax forms You abandon the property. Where do i get 2012 tax forms The property is destroyed. Where do i get 2012 tax forms Depreciation Methods Generally, you must use the Modified Accelerated Cost Recovery System (MACRS) to depreciate residential rental property placed in service after 1986. Where do i get 2012 tax forms If you placed rental property in service before 1987, you are using one of the following methods. Where do i get 2012 tax forms ACRS (Accelerated Cost Recovery System) for property placed in service after 1980 but before 1987. Where do i get 2012 tax forms Straight line or declining balance method over the useful life of property placed in service before 1981. Where do i get 2012 tax forms See MACRS Depreciation , later, for more information. Where do i get 2012 tax forms Rental property placed in service before 2013. Where do i get 2012 tax forms   Continue to use the same method of figuring depreciation that you used in the past. Where do i get 2012 tax forms Use of real property changed. Where do i get 2012 tax forms   Generally, you must use MACRS to depreciate real property that you acquired for personal use before 1987 and changed to business or income-producing use after 1986. Where do i get 2012 tax forms This includes your residence that you changed to rental use. Where do i get 2012 tax forms See Property Owned or Used in 1986 in Publication 946, chapter 1, for those situations in which MACRS is not allowed. Where do i get 2012 tax forms Improvements made after 1986. Where do i get 2012 tax forms   Treat an improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. Where do i get 2012 tax forms As a result, you can depreciate that improvement as separate property under MACRS if it is the type of property that otherwise qualifies for MACRS depreciation. Where do i get 2012 tax forms For more information about improvements, see Additions or improvements to property , later in this chapter under Recovery Periods Under GDS. Where do i get 2012 tax forms This publication discusses MACRS depreciation only. Where do i get 2012 tax forms If you need information about depreciating property placed in service before 1987, see Publication 534. Where do i get 2012 tax forms Basis of Depreciable Property The basis of property used in a rental activity is generally its adjusted basis when you place it in service in that activity. Where do i get 2012 tax forms This is its cost or other basis when you acquired it, adjusted for certain items occurring before you place it in service in the rental activity. Where do i get 2012 tax forms If you depreciate your property under MACRS, you may also have to reduce your basis by certain deductions and credits with respect to the property. Where do i get 2012 tax forms Basis and adjusted basis are explained in the following discussions. Where do i get 2012 tax forms If you used the property for personal purposes before changing it to rental use, its basis for depreciation is the lesser of its adjusted basis or its fair market value when you change it to rental use. Where do i get 2012 tax forms See Basis of Property Changed to Rental Use in chapter 4. Where do i get 2012 tax forms Cost Basis The basis of property you buy is usually its cost. Where do i get 2012 tax forms The cost is the amount you pay for it in cash, in debt obligation, in other property, or in services. Where do i get 2012 tax forms Your cost also includes amounts you pay for: Sales tax charged on the purchase (but see Exception next), Freight charges to obtain the property, and Installation and testing charges. Where do i get 2012 tax forms Exception. Where do i get 2012 tax forms   If you deducted state and local general sales taxes as an itemized deduction on Schedule A (Form 1040), do not include those sales taxes as part of your cost basis. Where do i get 2012 tax forms Such taxes were deductible before 1987 and after 2003. Where do i get 2012 tax forms Loans with low or no interest. Where do i get 2012 tax forms   If you buy property on any time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, less the amount considered to be unstated interest. Where do i get 2012 tax forms See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. Where do i get 2012 tax forms Real property. Where do i get 2012 tax forms   If you buy real property, such as a building and land, certain fees and other expenses you pay are part of your cost basis in the property. Where do i get 2012 tax forms Real estate taxes. Where do i get 2012 tax forms   If you buy real property and agree to pay real estate taxes on it that were owed by the seller and the seller does not reimburse you, the taxes you pay are treated as part of your basis in the property. Where do i get 2012 tax forms You cannot deduct them as taxes paid. Where do i get 2012 tax forms   If you reimburse the seller for real estate taxes the seller paid for you, you can usually deduct that amount. Where do i get 2012 tax forms Do not include that amount in your basis in the property. Where do i get 2012 tax forms Settlement fees and other costs. Where do i get 2012 tax forms   The following settlement fees and closing costs for buying the property are part of your basis in the property. Where do i get 2012 tax forms Abstract fees. Where do i get 2012 tax forms Charges for installing utility services. Where do i get 2012 tax forms Legal fees. Where do i get 2012 tax forms Recording fees. Where do i get 2012 tax forms Surveys. Where do i get 2012 tax forms Transfer taxes. Where do i get 2012 tax forms Title insurance. Where do i get 2012 tax forms Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Where do i get 2012 tax forms   The following are settlement fees and closing costs you cannot include in your basis in the property. Where do i get 2012 tax forms Fire insurance premiums. Where do i get 2012 tax forms Rent or other charges relating to occupancy of the property before closing. Where do i get 2012 tax forms Charges connected with getting or refinancing a loan, such as: Points (discount points, loan origination fees), Mortgage insurance premiums, Loan assumption fees, Cost of a credit report, and Fees for an appraisal required by a lender. Where do i get 2012 tax forms   Also, do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Where do i get 2012 tax forms Assumption of a mortgage. Where do i get 2012 tax forms   If you buy property and become liable for an existing mortgage on the property, your basis is the amount you pay for the property plus the amount remaining to be paid on the mortgage. Where do i get 2012 tax forms Example. Where do i get 2012 tax forms You buy a building for $60,000 cash and assume a mortgage of $240,000 on it. Where do i get 2012 tax forms Your basis is $300,000. Where do i get 2012 tax forms Separating cost of land and buildings. Where do i get 2012 tax forms   If you buy buildings and your cost includes the cost of the land on which they stand, you must divide the cost between the land and the buildings to figure the basis for depreciation of the buildings. Where do i get 2012 tax forms The part of the cost that you allocate to each asset is the ratio of the fair market value of that asset to the fair market value of the whole property at the time you buy it. Where do i get 2012 tax forms   If you are not certain of the fair market values of the land and the buildings, you can divide the cost between them based on their assessed values for real estate tax purposes. Where do i get 2012 tax forms Example. Where do i get 2012 tax forms You buy a house and land for $200,000. Where do i get 2012 tax forms The purchase contract does not specify how much of the purchase price is for the house and how much is for the land. Where do i get 2012 tax forms The latest real estate tax assessment on the property was based on an assessed value of $160,000, of which $136,000 was for the house and $24,000 was for the land. Where do i get 2012 tax forms You can allocate 85% ($136,000 ÷ $160,000) of the purchase price to the house and 15% ($24,000 ÷ $160,000) of the purchase price to the land. Where do i get 2012 tax forms Your basis in the house is $170,000 (85% of $200,000) and your basis in the land is $30,000 (15% of $200,000). Where do i get 2012 tax forms Basis Other Than Cost You cannot use cost as a basis for property that you received: In return for services you performed; In an exchange for other property; As a gift; From your spouse, or from your former spouse as the result of a divorce; or As an inheritance. Where do i get 2012 tax forms If you received property in one of these ways, see Publication 551 for information on how to figure your basis. Where do i get 2012 tax forms Adjusted Basis To figure your property's basis for depreciation, you may have to make certain adjustments (increases and decreases) to the basis of the property for events occurring between the time you acquired the property and the time you placed it in service for business or the production of income. Where do i get 2012 tax forms The result of these adjustments to the basis is the adjusted basis. Where do i get 2012 tax forms Increases to basis. Where do i get 2012 tax forms   You must increase the basis of any property by the cost of all items properly added to a capital account. Where do i get 2012 tax forms These include the following. Where do i get 2012 tax forms The cost of any additions or improvements made before placing your property into service as a rental that have a useful life of more than 1 year. Where do i get 2012 tax forms Amounts spent after a casualty to restore the damaged property. Where do i get 2012 tax forms The cost of extending utility service lines to the property. Where do i get 2012 tax forms Legal fees, such as the cost of defending and perfecting title, or settling zoning issues. Where do i get 2012 tax forms Additions or improvements. Where do i get 2012 tax forms   Add to the basis of your property the amount an addition or improvement actually cost you, including any amount you borrowed to make the addition or improvement. Where do i get 2012 tax forms This includes all direct costs, such as material and labor, but does not include your own labor. Where do i get 2012 tax forms It also includes all expenses related to the addition or improvement. Where do i get 2012 tax forms   For example, if you had an architect draw up plans for remodeling your property, the architect's fee is a part of the cost of the remodeling. Where do i get 2012 tax forms Or, if you had your lot surveyed to put up a fence, the cost of the survey is a part of the cost of the fence. Where do i get 2012 tax forms   Keep separate accounts for depreciable additions or improvements made after you place the property in service in your rental activity. Where do i get 2012 tax forms For information on depreciating additions or improvements, see Additions or improvements to property , later in this chapter, under Recovery Periods Under GDS. Where do i get 2012 tax forms    The cost of landscaping improvements is usually treated as an addition to the basis of the land, which is not depreciable. Where do i get 2012 tax forms However, see What Rental Property Cannot Be Depreciated, earlier. Where do i get 2012 tax forms Assessments for local improvements. Where do i get 2012 tax forms   Assessments for items which tend to increase the value of property, such as streets and sidewalks, must be added to the basis of the property. Where do i get 2012 tax forms For example, if your city installs curbing on the street in front of your house, and assesses you and your neighbors for its cost, you must add the assessment to the basis of your property. Where do i get 2012 tax forms Also add the cost of legal fees paid to obtain a decrease in an assessment levied against property to pay for local improvements. Where do i get 2012 tax forms You cannot deduct these items as taxes or depreciate them. Where do i get 2012 tax forms    However, you can deduct as taxes, charges or assessments for maintenance, repairs, or interest charges related to the improvements. Where do i get 2012 tax forms Do not add them to your basis in the property. Where do i get 2012 tax forms Deducting vs. Where do i get 2012 tax forms capitalizing costs. Where do i get 2012 tax forms   Do not add to your basis costs you can deduct as current expenses. Where do i get 2012 tax forms However, there are certain costs you can choose either to deduct or to capitalize. Where do i get 2012 tax forms If you capitalize these costs, include them in your basis. Where do i get 2012 tax forms If you deduct them, do not include them in your basis. Where do i get 2012 tax forms   The costs you may choose to deduct or capitalize include carrying charges, such as interest and taxes, that you must pay to own property. Where do i get 2012 tax forms   For more information about deducting or capitalizing costs and how to make the election, see Carrying Charges in Publication 535, chapter 7. Where do i get 2012 tax forms Decreases to basis. Where do i get 2012 tax forms   You must decrease the basis of your property by any items that represent a return of your cost. Where do i get 2012 tax forms These include the following. Where do i get 2012 tax forms Insurance or other payment you receive as the result of a casualty or theft loss. Where do i get 2012 tax forms Casualty loss not covered by insurance for which you took a deduction. Where do i get 2012 tax forms Amount(s) you receive for granting an easement. Where do i get 2012 tax forms Residential energy credits you were allowed before 1986, or after 2005, if you added the cost of the energy items to the basis of your home. Where do i get 2012 tax forms Exclusion from income of subsidies for energy conservation measures. Where do i get 2012 tax forms Special depreciation allowance claimed on qualified property. Where do i get 2012 tax forms Depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you chose. Where do i get 2012 tax forms If you did not deduct enough or deducted too much in any year, see Depreciation under Decreases to Basis in Publication 551. Where do i get 2012 tax forms   If your rental property was previously used as your main home, you must also decrease the basis by the following. Where do i get 2012 tax forms Gain you postponed from the sale of your main home before May 7, 1997, if the replacement home was converted to your rental property. Where do i get 2012 tax forms District of Columbia first-time homebuyer credit allowed on the purchase of your main home after August 4, 1997 and before January 1, 2012. Where do i get 2012 tax forms Amount of qualified principal residence indebtedness discharged on or after January 1, 2007. Where do i get 2012 tax forms Claiming the Special Depreciation Allowance For 2013, your residential rental property may qualify for a special depreciation allowance. Where do i get 2012 tax forms This allowance is figured before you figure your regular depreciation deduction. Where do i get 2012 tax forms See Publication 946, chapter 3, for details. Where do i get 2012 tax forms Also see the Instructions for Form 4562, Line 14. Where do i get 2012 tax forms If you qualify for, but choose not to take, a special depreciation allowance, you must attach a statement to your return. Where do i get 2012 tax forms The details of this election are in Publication 946, chapter 3, and the Instructions for Form 4562, Line 14. Where do i get 2012 tax forms MACRS Depreciation Most business and investment property placed in service after 1986 is depreciated using MACRS. Where do i get 2012 tax forms This section explains how to determine which MACRS depreciation system applies to your property. Where do i get 2012 tax forms It also discusses other information you need to know before you can figure depreciation under MACRS. Where do i get 2012 tax forms This information includes the property's: Recovery class, Applicable recovery period, Convention, Placed-in-service date, Basis for depreciation, and Depreciation method. Where do i get 2012 tax forms Depreciation Systems MACRS consists of two systems that determine how you depreciate your property—the General Depreciation System (GDS) and the Alternative Depreciation System (ADS). Where do i get 2012 tax forms You must use GDS unless you are specifically required by law to use ADS or you elect to use ADS. Where do i get 2012 tax forms Excluded Property You cannot use MACRS for certain personal property (such as furniture or appliances) placed in service in your rental property in 2013 if it had been previously placed in service before 1987 when MACRS became effective. Where do i get 2012 tax forms In most cases, personal property is excluded from MACRS if you (or a person related to you) owned or used it in 1986 or if your tenant is a person (or someone related to the person) who owned or used it in 1986. Where do i get 2012 tax forms However, the property is not excluded if your 2013 deduction under MACRS (using a half-year convention) is less than the deduction you would have under ACRS. Where do i get 2012 tax forms For more information, see What Method Can You Use To Depreciate Your Property? in Publication 946, chapter 1. Where do i get 2012 tax forms Electing ADS If you choose, you can use the ADS method for most property. Where do i get 2012 tax forms Under ADS, you use the straight line method of depreciation. Where do i get 2012 tax forms The election of ADS for one item in a class of property generally applies to all property in that class that is placed in service during the tax year of the election. Where do i get 2012 tax forms However, the election applies on a property-by-property basis for residential rental property and nonresidential real property. Where do i get 2012 tax forms If you choose to use ADS for your residential rental property, the election must be made in the first year the property is placed in service. Where do i get 2012 tax forms Once you make this election, you can never revoke it. Where do i get 2012 tax forms For property placed in service during 2013, you make the election to use ADS by entering the depreciation on Form 4562, Part III, Section C, line 20c. Where do i get 2012 tax forms Property Classes Under GDS Each item of property that can be depreciated under MACRS is assigned to a property class, determined by its class life. Where do i get 2012 tax forms The property class generally determines the depreciation method, recovery period, and convention. Where do i get 2012 tax forms The property classes under GDS are: 3-year property, 5-year property, 7-year property, 10-year property, 15-year property, 20-year property, Nonresidential real property, and Residential rental property. Where do i get 2012 tax forms Under MACRS, property that you placed in service during 2013 in your rental activities generally falls into one of the following classes. Where do i get 2012 tax forms 5-year property. Where do i get 2012 tax forms This class includes computers and peripheral equipment, office machinery (typewriters, calculators, copiers, etc. Where do i get 2012 tax forms ), automobiles, and light trucks. Where do i get 2012 tax forms This class also includes appliances, carpeting, furniture, etc. Where do i get 2012 tax forms , used in a residential rental real estate activity. Where do i get 2012 tax forms Depreciation on automobiles, other property used for transportation, computers and related peripheral equipment, and property of a type generally used for entertainment, recreation, or amusement is limited. Where do i get 2012 tax forms See chapter 5 of Publication 946. Where do i get 2012 tax forms 7-year property. Where do i get 2012 tax forms This class includes office furniture and equipment (desks, file cabinets, etc. Where do i get 2012 tax forms ). Where do i get 2012 tax forms This class also includes any property that does not have a class life and that has not been designated by law as being in any other class. Where do i get 2012 tax forms 15-year property. Where do i get 2012 tax forms This class includes roads, fences, and shrubbery (if depreciable). Where do i get 2012 tax forms Residential rental property. Where do i get 2012 tax forms This class includes any real property that is a rental building or structure (including a mobile home) for which 80% or more of the gross rental income for the tax year is from dwelling units. Where do i get 2012 tax forms It does not include a unit in a hotel, motel, inn, or other establishment where more than half of the units are used on a transient basis. Where do i get 2012 tax forms If you live in any part of the building or structure, the gross rental income includes the fair rental value of the part you live in. Where do i get 2012 tax forms The other property classes do not generally apply to property used in rental activities. Where do i get 2012 tax forms These classes are not discussed in this publication. Where do i get 2012 tax forms See Publication 946 for more information. Where do i get 2012 tax forms Recovery Periods Under GDS The recovery period of property is the number of years over which you recover its cost or other basis. Where do i get 2012 tax forms The recovery periods are generally longer under ADS than GDS. Where do i get 2012 tax forms The recovery period of property depends on its property class. Where do i get 2012 tax forms Under GDS, the recovery period of an asset is generally the same as its property class. Where do i get 2012 tax forms Class lives and recovery periods for most assets are listed in Appendix B of Publication 946. Where do i get 2012 tax forms See Table 2-1 for recovery periods of property commonly used in residential rental activities. Where do i get 2012 tax forms Qualified Indian reservation property. Where do i get 2012 tax forms   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations. Where do i get 2012 tax forms For more information, see chapter 4 of Publication 946. Where do i get 2012 tax forms Additions or improvements to property. Where do i get 2012 tax forms   Treat additions or improvements you make to your depreciable rental property as separate property items for depreciation purposes. Where do i get 2012 tax forms   The property class and recovery period of the addition or improvement is the one that would apply to the original property if you had placed it in service at the same time as the addition or improvement. Where do i get 2012 tax forms   The recovery period for an addition or improvement to property begins on the later of: The date the addition or improvement is placed in service, or The date the property to which the addition or improvement was made is placed in service. Where do i get 2012 tax forms Example. Where do i get 2012 tax forms You own a residential rental house that you have been renting since 1986 and depreciating under ACRS. Where do i get 2012 tax forms You built an addition onto the house and placed it in service in 2013. Where do i get 2012 tax forms You must use MACRS for the addition. Where do i get 2012 tax forms Under GDS, the addition is depreciated as residential rental property over 27. Where do i get 2012 tax forms 5 years. Where do i get 2012 tax forms Table 2-1. Where do i get 2012 tax forms MACRS Recovery Periods for Property Used in Rental Activities   MACRS Recovery Period   Type of Property General Depreciation System Alternative Depreciation System   Computers and their peripheral equipment 5 years 5 years   Office machinery, such as: Typewriters Calculators Copiers 5 years 6 years   Automobiles 5 years 5 years   Light trucks 5 years 5 years   Appliances, such as: Stoves Refrigerators 5 years 9 years   Carpets 5 years 9 years   Furniture used in rental property 5 years 9 years   Office furniture and equipment, such as: Desks Files 7 years 10 years   Any property that does not have a class life and that has not been designated by law as being in any other class 7 years 12 years   Roads 15 years 20 years   Shrubbery 15 years 20 years   Fences 15 years 20 years   Residential rental property (buildings or structures) and structural components such as furnaces, waterpipes, venting, etc. Where do i get 2012 tax forms 27. Where do i get 2012 tax forms 5 years 40 years   Additions and improvements, such as a new roof The same recovery period as that of the property to which the addition or improvement is made, determined as if the property were placed in service at the same time as the addition or improvement. Where do i get 2012 tax forms   Conventions A convention is a method established under MACRS to set the beginning and end of the recovery period. Where do i get 2012 tax forms The convention you use determines the number of months for which you can claim depreciation in the year you place property in service and in the year you dispose of the property. Where do i get 2012 tax forms Mid-month convention. Where do i get 2012 tax forms    A mid-month convention is used for all residential rental property and nonresidential real property. Where do i get 2012 tax forms Under this convention, you treat all property placed in service, or disposed of, during any month as placed in service, or disposed of, at the midpoint of that month. Where do i get 2012 tax forms Mid-quarter convention. Where do i get 2012 tax forms   A mid-quarter convention must be used if the mid-month convention does not apply and the total depreciable basis of MACRS property placed in service in the last 3 months of a tax year (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) is more than 40% of the total basis of all such property you place in service during the year. Where do i get 2012 tax forms   Under this convention, you treat all property placed in service, or disposed of, during any quarter of a tax year as placed in service, or disposed of, at the midpoint of the quarter. Where do i get 2012 tax forms Example. Where do i get 2012 tax forms During the tax year, Tom Martin purchased the following items to use in his rental property. Where do i get 2012 tax forms He elects not to claim the special depreciation allowance discussed earlier. Where do i get 2012 tax forms A dishwasher for $400 that he placed in service in January. Where do i get 2012 tax forms Used furniture for $100 that he placed in service in September. Where do i get 2012 tax forms A refrigerator for $800 that he placed in service in October. Where do i get 2012 tax forms Tom uses the calendar year as his tax year. Where do i get 2012 tax forms The total basis of all property placed in service that year is $1,300. Where do i get 2012 tax forms The $800 basis of the refrigerator placed in service during the last 3 months of his tax year exceeds $520 (40% × $1,300). Where do i get 2012 tax forms Tom must use the mid-quarter convention instead of the half-year convention for all three items. Where do i get 2012 tax forms Half-year convention. Where do i get 2012 tax forms    The half-year convention is used if neither the mid-quarter convention nor the mid-month convention applies. Where do i get 2012 tax forms Under this convention, you treat all property placed in service, or disposed of, during a tax year as placed in service, or disposed of, at the midpoint of that tax year. Where do i get 2012 tax forms   If this convention applies, you deduct a half year of depreciation for the first year and the last year that you depreciate the property. Where do i get 2012 tax forms You deduct a full year of depreciation for any other year during the recovery period. Where do i get 2012 tax forms Figuring Your Depreciation Deduction You can figure your MACRS depreciation deduction in one of two ways. Where do i get 2012 tax forms The deduction is substantially the same both ways. Where do i get 2012 tax forms You can either: Actually compute the deduction using the depreciation method and convention that apply over the recovery period of the property, or Use the percentage from the MACRS percentage tables. Where do i get 2012 tax forms In this publication we will use the percentage tables. Where do i get 2012 tax forms For instructions on how to compute the deduction, see chapter 4 of Publication 946. Where do i get 2012 tax forms Residential rental property. Where do i get 2012 tax forms   You must use the straight line method and a mid-month convention for residential rental property. Where do i get 2012 tax forms In the first year that you claim depreciation for residential rental property, you can claim depreciation only for the number of months the property is in use, and you must use the mid-month convention (explained under Conventions , earlier). Where do i get 2012 tax forms 5-, 7-, or 15-year property. Where do i get 2012 tax forms   For property in the 5- or 7-year class, use the 200% declining balance method and a half-year convention. Where do i get 2012 tax forms However, in limited cases you must use the mid-quarter convention, if it applies. Where do i get 2012 tax forms For property in the 15-year class, use the 150% declining balance method and a half-year convention. Where do i get 2012 tax forms   You can also choose to use the 150% declining balance method for property in the 5- or 7-year class. Where do i get 2012 tax forms The choice to use the 150% method for one item in a class of property applies to all property in that class that is placed in service during the tax year of the election. Where do i get 2012 tax forms You make this election on Form 4562. Where do i get 2012 tax forms In Part III, column (f), enter “150 DB. Where do i get 2012 tax forms ” Once you make this election, you cannot change to another method. Where do i get 2012 tax forms   If you use either the 200% or 150% declining balance method, you figure your deduction using the straight line method in the first tax year that the straight line method gives you an equal or larger deduction. Where do i get 2012 tax forms   You can also choose to use the straight line method with a half-year or mid-quarter convention for 5-, 7-, or 15-year property. Where do i get 2012 tax forms The choice to use the straight line method for one item in a class of property applies to all property in that class that is placed in service during the tax year of the election. Where do i get 2012 tax forms You elect the straight line method on Form 4562. Where do i get 2012 tax forms In Part III, column (f), enter “S/L. Where do i get 2012 tax forms ” Once you make this election, you cannot change to another method. Where do i get 2012 tax forms MACRS Percentage Tables You can use the percentages in Table 2-2, earlier, to compute annual depreciation under MACRS. Where do i get 2012 tax forms The tables show the percentages for the first few years or until the change to the straight line method is made. Where do i get 2012 tax forms See Appendix A of Publication 946 for complete tables. Where do i get 2012 tax forms The percentages in Tables 2-2a, 2-2b, and 2-2c make the change from declining balance to straight line in the year that straight line will give a larger deduction. Where do i get 2012 tax forms If you elect to use the straight line method for 5-, 7-, or 15-year property, or the 150% declining balance method for 5- or 7-year property, use the tables in Appendix A of Publication 946. Where do i get 2012 tax forms How to use the percentage tables. Where do i get 2012 tax forms   You must apply the table rates to your property's unadjusted basis (defined below) each year of the recovery period. Where do i get 2012 tax forms   Once you begin using a percentage table to figure depreciation, you must continue to use it for the entire recovery period unless there is an adjustment to the basis of your property for a reason other than: Depreciation allowed or allowable, or An addition or improvement that is depreciated as a separate item of property. Where do i get 2012 tax forms   If there is an adjustment for any reason other than (1) or (2), for example, because of a deductible casualty loss, you can no longer use the table. Where do i get 2012 tax forms For the year of the adjustment and for the remaining recovery period, figure depreciation using the property's adjusted basis at the end of the year and the appropriate depreciation method, as explained earlier under Figuring Your Depreciation Deduction . Where do i get 2012 tax forms See Figuring the Deduction Without Using the Tables in Publication 946, chapter 4. Where do i get 2012 tax forms Unadjusted basis. Where do i get 2012 tax forms   This is the same basis you would use to figure gain on a sale (see Basis of Depreciable Property , earlier), but without reducing your original basis by any MACRS depreciation taken in earlier years. Where do i get 2012 tax forms   However, you do reduce your original basis by other amounts claimed on the property, including: Any amortization, Any section 179 deduction, and Any special depreciation allowance. Where do i get 2012 tax forms For more information, see chapter 4 of Publication 946. Where do i get 2012 tax forms Please click here for the text description of the image. Where do i get 2012 tax forms Table 2-2 Tables 2-2a, 2-2b, and 2-2c. Where do i get 2012 tax forms   The percentages in these tables take into account the half-year and mid-quarter conventions. Where do i get 2012 tax forms Use Table 2-2a for 5-year property, Table 2-2b for 7-year property, and Table 2-2c for 15-year property. Where do i get 2012 tax forms Use the percentage in the second column (half-year convention) unless you are required to use the mid-quarter convention (explained earlier). Where do i get 2012 tax forms If you must use the mid-quarter convention, use the column that corresponds to the calendar year quarter in which you placed the property in service. Where do i get 2012 tax forms Example 1. Where do i get 2012 tax forms You purchased a stove and refrigerator and placed them in service in June. Where do i get 2012 tax forms Your basis in the stove is $600 and your basis in the refrigerator is $1,000. Where do i get 2012 tax forms Both are 5-year property. Where do i get 2012 tax forms Using the half-year convention column in Table 2-2a, the depreciation percentage for Year 1 is 20%. Where do i get 2012 tax forms For that year your depreciation deduction is $120 ($600 × . Where do i get 2012 tax forms 20) for the stove and $200 ($1,000 × . Where do i get 2012 tax forms 20) for the refrigerator. Where do i get 2012 tax forms For Year 2, the depreciation percentage is 32%. Where do i get 2012 tax forms That year's depreciation deduction will be $192 ($600 × . Where do i get 2012 tax forms 32) for the stove and $320 ($1,000 × . Where do i get 2012 tax forms 32) for the refrigerator. Where do i get 2012 tax forms Example 2. Where do i get 2012 tax forms Assume the same facts as in Example 1, except you buy the refrigerator in October instead of June. Where do i get 2012 tax forms Since the refrigerator was placed in service in the last 3 months of the tax year, and its basis ($1,000) is more than 40% of the total basis of all property placed in service during the year ($1,600 × . Where do i get 2012 tax forms 40 = $640), you are required to use the mid-quarter convention to figure depreciation on both the stove and refrigerator. Where do i get 2012 tax forms Because you placed the refrigerator in service in October, you use the fourth quarter column of Table 2-2a and find the depreciation percentage for Year 1 is 5%. Where do i get 2012 tax forms Your depreciation deduction for the refrigerator is $50 ($1,000 x . Where do i get 2012 tax forms 05). Where do i get 2012 tax forms Because you placed the stove in service in June, you use the second quarter column of Table 2-2a and find the depreciation percentage for Year 1 is 25%. Where do i get 2012 tax forms For that year, your depreciation deduction for the stove is $150 ($600 x . Where do i get 2012 tax forms 25). Where do i get 2012 tax forms Table 2-2d. Where do i get 2012 tax forms    Use this table when you are using the GDS 27. Where do i get 2012 tax forms 5 year option for residential rental property. Where do i get 2012 tax forms Find the row for the month that you placed the property in service. Where do i get 2012 tax forms Use the percentages listed for that month to figure your depreciation deduction. Where do i get 2012 tax forms The mid-month convention is taken into account in the percentages shown in the table. Where do i get 2012 tax forms Continue to use the same row (month) under the column for the appropriate year. Where do i get 2012 tax forms Example. Where do i get 2012 tax forms You purchased a single family rental house for $185,000 and placed it in service on February 8. Where do i get 2012 tax forms The sales contract showed that the building cost $160,000 and the land cost $25,000. Where do i get 2012 tax forms Your basis for depreciation is its original cost, $160,000. Where do i get 2012 tax forms This is the first year of service for your residential rental property and you decide to use GDS which has a recovery period of 27. Where do i get 2012 tax forms 5 years. Where do i get 2012 tax forms Using Table 2-2d, you find that the percentage for property placed in service in February of Year 1 is 3. Where do i get 2012 tax forms 182%. Where do i get 2012 tax forms That year's depreciation deduction is $5,091 ($160,000 x . Where do i get 2012 tax forms 03182). Where do i get 2012 tax forms Figuring MACRS Depreciation Under ADS Table 2–1, earlier, shows the ADS recovery periods for property used in rental activities. Where do i get 2012 tax forms See Appendix B in Publication 946 for other property. Where do i get 2012 tax forms If your property is not listed in Appendix B, it is considered to have no class life. Where do i get 2012 tax forms Under ADS, personal property with no class life is depreciated using a recovery period of 12 years. Where do i get 2012 tax forms Use the mid-month convention for residential rental property and nonresidential real property. Where do i get 2012 tax forms For all other property, use the half-year or mid-quarter convention, as appropriate. Where do i get 2012 tax forms See Publication 946 for ADS depreciation tables. Where do i get 2012 tax forms Claiming the Correct Amount of Depreciation You should claim the correct amount of depreciation each tax year. Where do i get 2012 tax forms If you did not claim all the depreciation you were entitled to deduct, you must still reduce your basis in the property by the full amount of depreciation that you could have deducted. Where do i get 2012 tax forms For more information, see Depreciation under Decreases to Basis in Publication 551. Where do i get 2012 tax forms If you deducted an incorrect amount of depreciation for property in any year, you may be able to make a correction by filing Form 1040X, Amended U. Where do i get 2012 tax forms S. Where do i get 2012 tax forms Individual Income Tax Return. Where do i get 2012 tax forms If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amount of depreciation. Where do i get 2012 tax forms Filing an amended return. Where do i get 2012 tax forms   You can file an amended return to correct the amount of depreciation claimed for any property in any of the following situations. Where do i get 2012 tax forms You claimed the incorrect amount because of a mathematical error made in any year. Where do i get 2012 tax forms You claimed the incorrect amount because of a posting error made in any year. Where do i get 2012 tax forms You have not adopted a method of accounting for property placed in service by you in tax years ending after December 29, 2003. Where do i get 2012 tax forms You claimed the incorrect amount on property placed in service by you in tax years ending before December 30, 2003. Where do i get 2012 tax forms   Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return for the property used in your rental activity. Where do i get 2012 tax forms This also occurs when you use the same impermissible method of determining depreciation (for example, using the wrong MACRS recovery period) in two or more consecutively filed tax returns. Where do i get 2012 tax forms   If an amended return is allowed, you must file it by the later of the following dates. Where do i get 2012 tax forms 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. Where do i get 2012 tax forms A return filed before an unextended due date is considered filed on that due date. Where do i get 2012 tax forms 2 years from the time you paid your tax for that year. Where do i get 2012 tax forms Changing your accounting method. Where do i get 2012 tax forms   To change your accounting method, you generally must file Form 3115, Application for Change in Accounting Method, to get the consent of the IRS. Where do i get 2012 tax forms In some instances, that consent is automatic. Where do i get 2012 tax forms For more information, see Changing Your Accounting Method in Publication 946,  chapter 1. Where do i get 2012 tax forms Prev  Up  Next   Home   More Online Publications