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Where Do I Mail My 1040x

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Where Do I Mail My 1040x

Where do i mail my 1040x 2. Where do i mail my 1040x   Ordinary or Capital Gain or Loss Table of Contents IntroductionSection 1231 transactions. Where do i mail my 1040x Topics - This chapter discusses: Useful Items - You may want to see: Capital Assets Noncapital AssetsCommodities derivative dealer. Where do i mail my 1040x Sales and Exchanges Between Related PersonsGain Is Ordinary Income Nondeductible Loss Other DispositionsSale of a Business Dispositions of Intangible Property Subdivision of Land Timber Precious Metals and Stones, Stamps, and Coins Coal and Iron Ore Conversion Transactions Introduction You must classify your gains and losses as either ordinary or capital (and your capital gains or losses as either short-term or long-term). Where do i mail my 1040x You must do this to figure your net capital gain or loss. Where do i mail my 1040x For individuals, a net capital gain may be taxed at a different tax rate than ordinary income. Where do i mail my 1040x See Capital Gains Tax Rates in chapter 4. Where do i mail my 1040x Your deduction for a net capital loss may be limited. Where do i mail my 1040x See Treatment of Capital Losses in chapter 4. Where do i mail my 1040x Capital gain or loss. Where do i mail my 1040x   Generally, you will have a capital gain or loss if you sell or exchange a capital asset. Where do i mail my 1040x You also may have a capital gain if your section 1231 transactions result in a net gain. Where do i mail my 1040x Section 1231 transactions. Where do i mail my 1040x   Section 1231 transactions are sales and exchanges of property held longer than 1 year and either used in a trade or business or held for the production of rents or royalties. Where do i mail my 1040x They also include certain involuntary conversions of business or investment property, including capital assets. Where do i mail my 1040x See Section 1231 Gains and Losses in chapter 3 for more information. Where do i mail my 1040x Topics - This chapter discusses: Capital assets Noncapital assets Sales and exchanges between  related persons Other dispositions Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 4797 Sales of Business Property 8594 Asset Acquisition Statement Under Section 1060 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Where do i mail my 1040x Capital Assets Almost everything you own and use for personal purposes, pleasure, or investment is a capital asset. Where do i mail my 1040x For exceptions, see Noncapital Assets, later. Where do i mail my 1040x The following items are examples of capital assets. Where do i mail my 1040x Stocks and bonds. Where do i mail my 1040x A home owned and occupied by you and your family. Where do i mail my 1040x Timber grown on your home property or investment property, even if you make casual sales of the timber. Where do i mail my 1040x Household furnishings. Where do i mail my 1040x A car used for pleasure or commuting. Where do i mail my 1040x Coin or stamp collections. Where do i mail my 1040x Gems and jewelry. Where do i mail my 1040x Gold, silver, and other metals. Where do i mail my 1040x Personal-use property. Where do i mail my 1040x   Generally, property held for personal use is a capital asset. Where do i mail my 1040x Gain from a sale or exchange of that property is a capital gain. Where do i mail my 1040x Loss from the sale or exchange of that property is not deductible. Where do i mail my 1040x You can deduct a loss relating to personal-use property only if it results from a casualty or theft. Where do i mail my 1040x Investment property. Where do i mail my 1040x   Investment property (such as stocks and bonds) is a capital asset, and a gain or loss from its sale or exchange is a capital gain or loss. Where do i mail my 1040x This treatment does not apply to property used to produce rental income. Where do i mail my 1040x See Business assets, later, under Noncapital Assets. Where do i mail my 1040x Release of restriction on land. Where do i mail my 1040x   Amounts you receive for the release of a restrictive covenant in a deed to land are treated as proceeds from the sale of a capital asset. Where do i mail my 1040x Noncapital Assets A noncapital asset is property that is not a capital asset. Where do i mail my 1040x The following kinds of property are not capital assets. Where do i mail my 1040x Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business. Where do i mail my 1040x Inventories are discussed in Publication 538, Accounting Periods and Methods. Where do i mail my 1040x But, see the Tip below. Where do i mail my 1040x Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of any properties described in (1), above. Where do i mail my 1040x Depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later), even if the property is fully depreciated (or amortized). Where do i mail my 1040x Sales of this type of property are discussed in chapter 3. Where do i mail my 1040x Real property used in your trade or business or as rental property, even if the property is fully depreciated. Where do i mail my 1040x A copyright; a literary, musical, or artistic composition; a letter; a memorandum; or similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs): Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Received from a person who created the property or for whom the property was prepared under circumstances (for example, by gift) entitling you to the basis of the person who created the property, or for whom it was prepared or produced. Where do i mail my 1040x But, see the Tip below. Where do i mail my 1040x U. Where do i mail my 1040x S. Where do i mail my 1040x Government publications you got from the government for free or for less than the normal sales price or that you acquired under circumstances entitling you to the basis of someone who got the publications for free or for less than the normal sales price. Where do i mail my 1040x Any commodities derivative financial instrument (discussed later) held by a commodities derivatives dealer unless it meets both of the following requirements. Where do i mail my 1040x It is established to the satisfaction of the IRS that the instrument has no connection to the activities of the dealer as a dealer. Where do i mail my 1040x The instrument is clearly identified in the dealer's records as meeting (a) by the end of the day on which it was acquired, originated, or entered into. Where do i mail my 1040x Any hedging transaction (defined later) that is clearly identified as a hedging transaction by the end of the day on which it was acquired, originated, or entered into. Where do i mail my 1040x Supplies of a type you regularly use or consume in the ordinary course of your trade or business. Where do i mail my 1040x You can elect to treat as capital assets certain self-created musical compositions or copyrights you sold or exchanged. Where do i mail my 1040x See chapter 4 of Publication 550 for details. Where do i mail my 1040x Property held mainly for sale to customers. Where do i mail my 1040x   Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business are not capital assets. Where do i mail my 1040x Inventories are discussed in Publication 538. Where do i mail my 1040x Business assets. Where do i mail my 1040x   Real property and depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later under Dispositions of Intangible Property) are not capital assets. Where do i mail my 1040x The sale or disposition of business property is discussed in chapter 3. Where do i mail my 1040x Letters and memoranda. Where do i mail my 1040x   Letters, memoranda, and similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs) are not treated as capital assets (as discussed earlier) if your personal efforts created them or if they were prepared or produced for you. Where do i mail my 1040x Nor is this property a capital asset if your basis in it is determined by reference to the person who created it or the person for whom it was prepared. Where do i mail my 1040x For this purpose, letters and memoranda addressed to you are considered prepared for you. Where do i mail my 1040x If letters or memoranda are prepared by persons under your administrative control, they are considered prepared for you whether or not you review them. Where do i mail my 1040x Commodities derivative financial instrument. Where do i mail my 1040x   A commodities derivative financial instrument is a commodities contract or other financial instrument for commodities (other than a share of corporate stock, a beneficial interest in a partnership or trust, a note, bond, debenture, or other evidence of indebtedness, or a section 1256 contract) the value or settlement price of which is calculated or determined by reference to a specified index (as defined in section 1221(b) of the Internal Revenue Code). Where do i mail my 1040x Commodities derivative dealer. Where do i mail my 1040x   A commodities derivative dealer is a person who regularly offers to enter into, assume, offset, assign, or terminate positions in commodities derivative financial instruments with customers in the ordinary course of a trade or business. Where do i mail my 1040x Hedging transaction. Where do i mail my 1040x   A hedging transaction is any transaction you enter into in the normal course of your trade or business primarily to manage any of the following. Where do i mail my 1040x Risk of price changes or currency fluctuations involving ordinary property you hold or will hold. Where do i mail my 1040x Risk of interest rate or price changes or currency fluctuations for borrowings you make or will make, or ordinary obligations you incur or will incur. Where do i mail my 1040x Sales and Exchanges Between Related Persons This section discusses the rules that may apply to the sale or exchange of property between related persons. Where do i mail my 1040x If these rules apply, gains may be treated as ordinary income and losses may not be deductible. Where do i mail my 1040x See Transfers to Spouse in chapter 1 for rules that apply to spouses. Where do i mail my 1040x Gain Is Ordinary Income If a gain is recognized on the sale or exchange of property to a related person, the gain may be ordinary income even if the property is a capital asset. Where do i mail my 1040x It is ordinary income if the sale or exchange is a depreciable property transaction or a controlled partnership transaction. Where do i mail my 1040x Depreciable property transaction. Where do i mail my 1040x   Gain on the sale or exchange of property, including a leasehold or a patent application, that is depreciable property in the hands of the person who receives it is ordinary income if the transaction is either directly or indirectly between any of the following pairs of entities. Where do i mail my 1040x A person and the person's controlled entity or entities. Where do i mail my 1040x A taxpayer and any trust in which the taxpayer (or his or her spouse) is a beneficiary unless the beneficiary's interest in the trust is a remote contingent interest; that is, the value of the interest computed actuarially is 5% or less of the value of the trust property. Where do i mail my 1040x An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest (a bequest for a sum of money). Where do i mail my 1040x An employer (or any person related to the employer under rules (1), (2), or (3)) and a welfare benefit fund (within the meaning of section 419(e) of the Internal Revenue Code) that is controlled directly or indirectly by the employer (or any person related to the employer). Where do i mail my 1040x Controlled entity. Where do i mail my 1040x   A person's controlled entity is either of the following. Where do i mail my 1040x A corporation in which more than 50% of the value of all outstanding stock, or a partnership in which more than 50% of the capital interest or profits interest, is directly or indirectly owned by or for that person. Where do i mail my 1040x An entity whose relationship with that person is one of the following. Where do i mail my 1040x A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. Where do i mail my 1040x Two corporations that are members of the same controlled group as defined in section 1563(a) of the Internal Revenue Code, except that “more than 50%” is substituted for “at least 80%” in that definition. Where do i mail my 1040x Two S corporations, if the same persons own more than 50% in value of the outstanding stock of each corporation. Where do i mail my 1040x Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. Where do i mail my 1040x Controlled partnership transaction. Where do i mail my 1040x   A gain recognized in a controlled partnership transaction may be ordinary income. Where do i mail my 1040x The gain is ordinary income if it results from the sale or exchange of property that, in the hands of the party who receives it, is a noncapital asset such as trade accounts receivable, inventory, stock in trade, or depreciable or real property used in a trade or business. Where do i mail my 1040x   A controlled partnership transaction is a transaction directly or indirectly between either of the following pairs of entities. Where do i mail my 1040x A partnership and a person who directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. Where do i mail my 1040x Two partnerships, if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. Where do i mail my 1040x Determining ownership. Where do i mail my 1040x   In the transactions under Depreciable property transaction and Controlled partnership transaction, earlier, use the following rules to determine the ownership of stock or a partnership interest. Where do i mail my 1040x Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Where do i mail my 1040x (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. Where do i mail my 1040x ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. Where do i mail my 1040x Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. Where do i mail my 1040x For purposes of applying (1) or (2), above, stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. Where do i mail my 1040x But stock or a partnership interest constructively owned by an individual under (2) is not treated as owned by the individual for reapplying (2) to make another person the constructive owner of that stock or partnership interest. Where do i mail my 1040x Nondeductible Loss A loss on the sale or exchange of property between related persons is not deductible. Where do i mail my 1040x This applies to both direct and indirect transactions, but not to distributions of property from a corporation in a complete liquidation. Where do i mail my 1040x For the list of related persons, see Related persons next. Where do i mail my 1040x If a sale or exchange is between any of these related persons and involves the lump-sum sale of a number of blocks of stock or pieces of property, the gain or loss must be figured separately for each block of stock or piece of property. Where do i mail my 1040x The gain on each item is taxable. Where do i mail my 1040x The loss on any item is nondeductible. Where do i mail my 1040x Gains from the sales of any of these items may not be offset by losses on the sales of any of the other items. Where do i mail my 1040x Related persons. Where do i mail my 1040x   The following is a list of related persons. Where do i mail my 1040x Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Where do i mail my 1040x ), and lineal descendants (children, grandchildren, etc. Where do i mail my 1040x ). Where do i mail my 1040x An individual and a corporation if the individual directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. Where do i mail my 1040x Two corporations that are members of the same controlled group as defined in section 267(f) of the Internal Revenue Code. Where do i mail my 1040x A trust fiduciary and a corporation if the trust or the grantor of the trust directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. Where do i mail my 1040x A grantor and fiduciary, and the fiduciary and beneficiary, of any trust. Where do i mail my 1040x Fiduciaries of two different trusts, and the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. Where do i mail my 1040x A tax-exempt educational or charitable organization and a person who directly or indirectly controls the organization, or a member of that person's family. Where do i mail my 1040x A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. Where do i mail my 1040x Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. Where do i mail my 1040x Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. Where do i mail my 1040x An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest. Where do i mail my 1040x Two partnerships if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. Where do i mail my 1040x A person and a partnership if the person directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. Where do i mail my 1040x Partnership interests. Where do i mail my 1040x   The nondeductible loss rule does not apply to a sale or exchange of an interest in the partnership between the related persons described in (12) or (13) above. Where do i mail my 1040x Controlled groups. Where do i mail my 1040x   Losses on transactions between members of the same controlled group described in (3) earlier are deferred rather than denied. Where do i mail my 1040x   For more information, see section 267(f) of the Internal Revenue Code. Where do i mail my 1040x Ownership of stock or partnership interests. Where do i mail my 1040x   In determining whether an individual directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership for a loss on a sale or exchange, the following rules apply. Where do i mail my 1040x Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Where do i mail my 1040x (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. Where do i mail my 1040x ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. Where do i mail my 1040x Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. Where do i mail my 1040x An individual owning (other than by applying (2)) any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. Where do i mail my 1040x For purposes of applying (1), (2), or (3), stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. Where do i mail my 1040x But stock or a partnership interest constructively owned by an individual under (2) or (3) is not treated as owned by the individual for reapplying either (2) or (3) to make another person the constructive owner of that stock or partnership interest. Where do i mail my 1040x Indirect transactions. Where do i mail my 1040x   You cannot deduct your loss on the sale of stock through your broker if under a prearranged plan a related person or entity buys the same stock you had owned. Where do i mail my 1040x This does not apply to a cross-trade between related parties through an exchange that is purely coincidental and is not prearranged. Where do i mail my 1040x Property received from a related person. Where do i mail my 1040x   If, in a purchase or exchange, you received property from a related person who had a loss that was not allowable and you later sell or exchange the property at a gain, you recognize the gain only to the extent it is more than the loss previously disallowed to the related person. Where do i mail my 1040x This rule applies only to the original transferee. Where do i mail my 1040x Example 1. Where do i mail my 1040x Your brother sold stock to you for $7,600. Where do i mail my 1040x His cost basis was $10,000. Where do i mail my 1040x His loss of $2,400 was not deductible. Where do i mail my 1040x You later sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900 ($10,500 − $7,600). Where do i mail my 1040x Your recognized gain is only $500, the gain that is more than the $2,400 loss not allowed to your brother. Where do i mail my 1040x Example 2. Where do i mail my 1040x Assume the same facts as in Example 1, except that you sell the stock for $6,900 instead of $10,500. Where do i mail my 1040x Your recognized loss is only $700 ($7,600 − $6,900). Where do i mail my 1040x You cannot deduct the loss not allowed to your brother. Where do i mail my 1040x Other Dispositions This section discusses rules for determining the treatment of gain or loss from various dispositions of property. Where do i mail my 1040x Sale of a Business The sale of a business usually is not a sale of one asset. Where do i mail my 1040x Instead, all the assets of the business are sold. Where do i mail my 1040x Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Where do i mail my 1040x A business usually has many assets. Where do i mail my 1040x When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. Where do i mail my 1040x The gain or loss on each asset is figured separately. Where do i mail my 1040x The sale of capital assets results in capital gain or loss. Where do i mail my 1040x The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction (discussed in chapter 3). Where do i mail my 1040x The sale of inventory results in ordinary income or loss. Where do i mail my 1040x Partnership interests. Where do i mail my 1040x   An interest in a partnership or joint venture is treated as a capital asset when sold. Where do i mail my 1040x The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary gain or loss. Where do i mail my 1040x For more information, see Disposition of Partner's Interest in Publication 541. Where do i mail my 1040x Corporation interests. Where do i mail my 1040x   Your interest in a corporation is represented by stock certificates. Where do i mail my 1040x When you sell these certificates, you usually realize capital gain or loss. Where do i mail my 1040x For information on the sale of stock, see chapter 4 in Publication 550. Where do i mail my 1040x Corporate liquidations. Where do i mail my 1040x   Corporate liquidations of property generally are treated as a sale or exchange. Where do i mail my 1040x Gain or loss generally is recognized by the corporation on a liquidating sale of its assets. Where do i mail my 1040x Gain or loss generally is recognized also on a liquidating distribution of assets as if the corporation sold the assets to the distributee at fair market value. Where do i mail my 1040x   In certain cases in which the distributee is a corporation in control of the distributing corporation, the distribution may not be taxable. Where do i mail my 1040x For more information, see section 332 of the Internal Revenue Code and the related regulations. Where do i mail my 1040x Allocation of consideration paid for a business. Where do i mail my 1040x   The sale of a trade or business for a lump sum is considered a sale of each individual asset rather than of a single asset. Where do i mail my 1040x Except for assets exchanged under any nontaxable exchange rules, both the buyer and seller of a business must use the residual method (explained later) to allocate the consideration to each business asset transferred. Where do i mail my 1040x This method determines gain or loss from the transfer of each asset and how much of the consideration is for goodwill and certain other intangible property. Where do i mail my 1040x It also determines the buyer's basis in the business assets. Where do i mail my 1040x Consideration. Where do i mail my 1040x   The buyer's consideration is the cost of the assets acquired. Where do i mail my 1040x The seller's consideration is the amount realized (money plus the fair market value of property received) from the sale of assets. Where do i mail my 1040x Residual method. Where do i mail my 1040x   The residual method must be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. Where do i mail my 1040x This applies to both direct and indirect transfers, such as the sale of a business or the sale of a partnership interest in which the basis of the buyer's share of the partnership assets is adjusted for the amount paid under section 743(b) of the Internal Revenue Code. Where do i mail my 1040x Section 743(b) applies if a partnership has an election in effect under section 754 of the Internal Revenue Code. Where do i mail my 1040x   A group of assets constitutes a trade or business if either of the following applies. Where do i mail my 1040x Goodwill or going concern value could, under any circumstances, attach to them. Where do i mail my 1040x The use of the assets would constitute an active trade or business under section 355 of the Internal Revenue Code. Where do i mail my 1040x   The residual method provides for the consideration to be reduced first by the amount of Class I assets (defined below). Where do i mail my 1040x The consideration remaining after this reduction must be allocated among the various business assets in a certain order. Where do i mail my 1040x See Classes of assets next for the complete order. Where do i mail my 1040x Classes of assets. Where do i mail my 1040x   The following definitions are the classifications for deemed or actual asset acquisitions. Where do i mail my 1040x Allocate the consideration among the assets in the following order. Where do i mail my 1040x The amount allocated to an asset, other than a Class VII asset, cannot exceed its fair market value on the purchase date. Where do i mail my 1040x The amount you can allocate to an asset also is subject to any applicable limits under the Internal Revenue Code or general principles of tax law. Where do i mail my 1040x Class I assets are cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposit). Where do i mail my 1040x Class II assets are certificates of deposit, U. Where do i mail my 1040x S. Where do i mail my 1040x Government securities, foreign currency, and actively traded personal property, including stock and securities. Where do i mail my 1040x Class III assets are accounts receivable, other debt instruments, and assets that you mark to market at least annually for federal income tax purposes. Where do i mail my 1040x However, see section 1. Where do i mail my 1040x 338-6(b)(2)(iii) of the regulations for exceptions that apply to debt instruments issued by persons related to a target corporation, contingent debt instruments, and debt instruments convertible into stock or other property. Where do i mail my 1040x Class IV assets are property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held by the taxpayer primarily for sale to customers in the ordinary course of business. Where do i mail my 1040x Class V assets are all assets other than Class I, II, III, IV, VI, and VII assets. Where do i mail my 1040x    Note. Where do i mail my 1040x Furniture and fixtures, buildings, land, vehicles, and equipment, which constitute all or part of a trade or business are generally Class V assets. Where do i mail my 1040x Class VI assets are section 197 intangibles (other than goodwill and going concern value). Where do i mail my 1040x Class VII assets are goodwill and going concern value (whether the goodwill or going concern value qualifies as a section 197 intangible). Where do i mail my 1040x   If an asset described in one of the classifications described above can be included in more than one class, include it in the lower numbered class. Where do i mail my 1040x For example, if an asset is described in both Class II and Class IV, choose Class II. Where do i mail my 1040x Example. Where do i mail my 1040x The total paid in the sale of the assets of Company SKB is $21,000. Where do i mail my 1040x No cash or deposit accounts or similar accounts were sold. Where do i mail my 1040x The company's U. Where do i mail my 1040x S. Where do i mail my 1040x Government securities sold had a fair market value of $3,200. Where do i mail my 1040x The only other asset transferred (other than goodwill and going concern value) was inventory with a fair market value of $15,000. Where do i mail my 1040x Of the $21,000 paid for the assets of Company SKB, $3,200 is allocated to U. Where do i mail my 1040x S. Where do i mail my 1040x Government securities, $15,000 to inventory assets, and the remaining $2,800 to goodwill and going concern value. Where do i mail my 1040x Agreement. Where do i mail my 1040x   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value of any of the assets. Where do i mail my 1040x This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. Where do i mail my 1040x Reporting requirement. Where do i mail my 1040x   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. Where do i mail my 1040x Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Where do i mail my 1040x Generally, the buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Where do i mail my 1040x See the Instructions for Form 8594. Where do i mail my 1040x Dispositions of Intangible Property Intangible property is any personal property that has value but cannot be seen or touched. Where do i mail my 1040x It includes such items as patents, copyrights, and the goodwill value of a business. Where do i mail my 1040x Gain or loss on the sale or exchange of amortizable or depreciable intangible property held longer than 1 year (other than an amount recaptured as ordinary income) is a section 1231 gain or loss. Where do i mail my 1040x The treatment of section 1231 gain or loss and the recapture of amortization and depreciation as ordinary income are explained in chapter 3. Where do i mail my 1040x See chapter 8 of Publication 535, Business Expenses, for information on amortizable intangible property and chapter 1 of Publication 946, How To Depreciate Property, for information on intangible property that can and cannot be depreciated. Where do i mail my 1040x Gain or loss on dispositions of other intangible property is ordinary or capital depending on whether the property is a capital asset or a noncapital asset. Where do i mail my 1040x The following discussions explain special rules that apply to certain dispositions of intangible property. Where do i mail my 1040x Section 197 Intangibles Section 197 intangibles are certain intangible assets acquired after August 10, 1993 (after July 25, 1991, if chosen), and held in connection with the conduct of a trade or business or an activity entered into for profit whose costs are amortized over 15 years. Where do i mail my 1040x They include the following assets. Where do i mail my 1040x Goodwill. Where do i mail my 1040x Going concern value. Where do i mail my 1040x Workforce in place. Where do i mail my 1040x Business books and records, operating systems, and other information bases. Where do i mail my 1040x Patents, copyrights, formulas, processes, designs, patterns, know how, formats, and similar items. Where do i mail my 1040x Customer-based intangibles. Where do i mail my 1040x Supplier-based intangibles. Where do i mail my 1040x Licenses, permits, and other rights granted by a governmental unit. Where do i mail my 1040x Covenants not to compete entered into in connection with the acquisition of a business. Where do i mail my 1040x Franchises, trademarks, and trade names. Where do i mail my 1040x See chapter 8 of Publication 535 for a description of each intangible. Where do i mail my 1040x Dispositions. Where do i mail my 1040x   You cannot deduct a loss from the disposition or worthlessness of a section 197 intangible you acquired in the same transaction (or series of related transactions) as another section 197 intangible you still hold. Where do i mail my 1040x Instead, you must increase the adjusted basis of your retained section 197 intangible by the nondeductible loss. Where do i mail my 1040x If you retain more than one section 197 intangible, increase each intangible's adjusted basis. Where do i mail my 1040x Figure the increase by multiplying the nondeductible loss by a fraction, the numerator (top number) of which is the retained intangible's adjusted basis on the date of the loss and the denominator (bottom number) of which is the total adjusted basis of all retained intangibles on the date of the loss. Where do i mail my 1040x   In applying this rule, members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity. Where do i mail my 1040x For example, a corporation cannot deduct a loss on the sale of a section 197 intangible if, after the sale, a member of the same controlled group retains other section 197 intangibles acquired in the same transaction as the intangible sold. Where do i mail my 1040x Covenant not to compete. Where do i mail my 1040x   A covenant not to compete (or similar arrangement) that is a section 197 intangible cannot be treated as disposed of or worthless before you have disposed of your entire interest in the trade or business for which the covenant was entered into. Where do i mail my 1040x Members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity in determining whether a member has disposed of its entire interest in a trade or business. Where do i mail my 1040x Anti-churning rules. Where do i mail my 1040x   Anti-churning rules prevent a taxpayer from converting section 197 intangibles that do not qualify for amortization into property that would qualify for amortization. Where do i mail my 1040x However, these rules do not apply to part of the basis of property acquired by certain related persons if the transferor elects to do both the following. Where do i mail my 1040x Recognize gain on the transfer of the property. Where do i mail my 1040x Pay income tax on the gain at the highest tax rate. Where do i mail my 1040x   If the transferor is a partnership or S corporation, the partnership or S corporation (not the partners or shareholders) can make the election. Where do i mail my 1040x But each partner or shareholder must pay the tax on his or her share of gain. Where do i mail my 1040x   To make the election, you, as the transferor, must attach a statement containing certain information to your income tax return for the year of the transfer. Where do i mail my 1040x You must file the tax return by the due date (including extensions). Where do i mail my 1040x You must also notify the transferee of the election in writing by the due date of the return. Where do i mail my 1040x   If you timely filed your return without making the election, you can make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Where do i mail my 1040x Attach the statement to the amended return and write “Filed pursuant to section 301. Where do i mail my 1040x 9100-2” at the top of the statement. Where do i mail my 1040x File the amended return at the same address the original return was filed. Where do i mail my 1040x For more information about making the election, see Regulations section 1. Where do i mail my 1040x 197-2(h)(9). Where do i mail my 1040x For information about reporting the tax on your income tax return, see the Instructions for Form 4797. Where do i mail my 1040x Patents The transfer of a patent by an individual is treated as a sale or exchange of a capital asset held longer than 1 year. Where do i mail my 1040x This applies even if the payments for the patent are made periodically during the transferee's use or are contingent on the productivity, use, or disposition of the patent. Where do i mail my 1040x For information on the treatment of gain or loss on the transfer of capital assets, see chapter 4. Where do i mail my 1040x This treatment applies to your transfer of a patent if you meet all the following conditions. Where do i mail my 1040x You are the holder of the patent. Where do i mail my 1040x You transfer the patent other than by gift, inheritance, or devise. Where do i mail my 1040x You transfer all substantial rights to the patent or an undivided interest in all such rights. Where do i mail my 1040x You do not transfer the patent to a related person. Where do i mail my 1040x Holder. Where do i mail my 1040x   You are the holder of a patent if you are either of the following. Where do i mail my 1040x The individual whose effort created the patent property and who qualifies as the original and first inventor. Where do i mail my 1040x The individual who bought an interest in the patent from the inventor before the invention was tested and operated successfully under operating conditions and who is neither related to, nor the employer of, the inventor. Where do i mail my 1040x All substantial rights. Where do i mail my 1040x   All substantial rights to patent property are all rights that have value when they are transferred. Where do i mail my 1040x A security interest (such as a lien), or a reservation calling for forfeiture for nonperformance, is not treated as a substantial right for these rules and may be kept by you as the holder of the patent. Where do i mail my 1040x   All substantial rights to a patent are not transferred if any of the following apply to the transfer. Where do i mail my 1040x The rights are limited geographically within a country. Where do i mail my 1040x The rights are limited to a period less than the remaining life of the patent. Where do i mail my 1040x The rights are limited to fields of use within trades or industries and are less than all the rights that exist and have value at the time of the transfer. Where do i mail my 1040x The rights are less than all the claims or inventions covered by the patent that exist and have value at the time of the transfer. Where do i mail my 1040x Related persons. Where do i mail my 1040x   This tax treatment does not apply if the transfer is directly or indirectly between you and a related person as defined earlier in the list under Nondeductible Loss, with the following changes. Where do i mail my 1040x Members of your family include your spouse, ancestors, and lineal descendants, but not your brothers, sisters, half-brothers, or half-sisters. Where do i mail my 1040x Substitute “25% or more” ownership for “more than 50%. Where do i mail my 1040x ”   If you fit within the definition of a related person independent of family status, the brother-sister exception in (1), earlier, does not apply. Where do i mail my 1040x For example, a transfer between a brother and a sister as beneficiary and fiduciary of the same trust is a transfer between related persons. Where do i mail my 1040x The brother-sister exception does not apply because the trust relationship is independent of family status. Where do i mail my 1040x Franchise, Trademark, or Trade Name If you transfer or renew a franchise, trademark, or trade name for a price contingent on its productivity, use, or disposition, the amount you receive generally is treated as an amount realized from the sale of a noncapital asset. Where do i mail my 1040x A franchise includes an agreement that gives one of the parties the right to distribute, sell, or provide goods, services, or facilities within a specified area. Where do i mail my 1040x Significant power, right, or continuing interest. Where do i mail my 1040x   If you keep any significant power, right, or continuing interest in the subject matter of a franchise, trademark, or trade name that you transfer or renew, the amount you receive is ordinary royalty income rather than an amount realized from a sale or exchange. Where do i mail my 1040x   A significant power, right, or continuing interest in a franchise, trademark, or trade name includes, but is not limited to, the following rights in the transferred interest. Where do i mail my 1040x A right to disapprove any assignment of the interest, or any part of it. Where do i mail my 1040x A right to end the agreement at will. Where do i mail my 1040x A right to set standards of quality for products used or sold, or for services provided, and for the equipment and facilities used to promote such products or services. Where do i mail my 1040x A right to make the recipient sell or advertise only your products or services. Where do i mail my 1040x A right to make the recipient buy most supplies and equipment from you. Where do i mail my 1040x A right to receive payments based on the productivity, use, or disposition of the transferred item of interest if those payments are a substantial part of the transfer agreement. Where do i mail my 1040x Subdivision of Land If you own a tract of land and, to sell or exchange it, you subdivide it into individual lots or parcels, the gain normally is ordinary income. Where do i mail my 1040x However, you may receive capital gain treatment on at least part of the proceeds provided you meet certain requirements. Where do i mail my 1040x See section 1237 of the Internal Revenue Code. Where do i mail my 1040x Timber Standing timber held as investment property is a capital asset. Where do i mail my 1040x Gain or loss from its sale is reported as a capital gain or loss on Form 8949, and Schedule D (Form 1040), as applicable. Where do i mail my 1040x If you held the timber primarily for sale to customers, it is not a capital asset. Where do i mail my 1040x Gain or loss on its sale is ordinary business income or loss. Where do i mail my 1040x It is reported in the gross receipts or sales and cost of goods sold items of your return. Where do i mail my 1040x Farmers who cut timber on their land and sell it as logs, firewood, or pulpwood usually have no cost or other basis for that timber. Where do i mail my 1040x These sales constitute a very minor part of their farm businesses. Where do i mail my 1040x In these cases, amounts realized from such sales, and the expenses of cutting, hauling, etc. Where do i mail my 1040x , are ordinary farm income and expenses reported on Schedule F (Form 1040), Profit or Loss From Farming. Where do i mail my 1040x Different rules apply if you owned the timber longer than 1 year and elect to either: Treat timber cutting as a sale or exchange, or Enter into a cutting contract. Where do i mail my 1040x Timber is considered cut on the date when, in the ordinary course of business, the quantity of felled timber is first definitely determined. Where do i mail my 1040x This is true whether the timber is cut under contract or whether you cut it yourself. Where do i mail my 1040x Under the rules discussed below, disposition of the timber is treated as a section 1231 transaction. Where do i mail my 1040x See chapter 3. Where do i mail my 1040x Gain or loss is reported on Form 4797. Where do i mail my 1040x Christmas trees. Where do i mail my 1040x   Evergreen trees, such as Christmas trees, that are more than 6 years old when severed from their roots and sold for ornamental purposes are included in the term timber. Where do i mail my 1040x They qualify for both rules discussed below. Where do i mail my 1040x Election to treat cutting as a sale or exchange. Where do i mail my 1040x   Under the general rule, the cutting of timber results in no gain or loss. Where do i mail my 1040x It is not until a sale or exchange occurs that gain or loss is realized. Where do i mail my 1040x But if you owned or had a contractual right to cut timber, you can elect to treat the cutting of timber as a section 1231 transaction in the year the timber is cut. Where do i mail my 1040x Even though the cut timber is not actually sold or exchanged, you report your gain or loss on the cutting for the year the timber is cut. Where do i mail my 1040x Any later sale results in ordinary business income or loss. Where do i mail my 1040x See Example, later. Where do i mail my 1040x   To elect this treatment, you must: Own or hold a contractual right to cut the timber for a period of more than 1 year before it is cut, and Cut the timber for sale or for use in your trade or business. Where do i mail my 1040x Making the election. Where do i mail my 1040x   You make the election on your return for the year the cutting takes place by including in income the gain or loss on the cutting and including a computation of the gain or loss. Where do i mail my 1040x You do not have to make the election in the first year you cut timber. Where do i mail my 1040x You can make it in any year to which the election would apply. Where do i mail my 1040x If the timber is partnership property, the election is made on the partnership return. Where do i mail my 1040x This election cannot be made on an amended return. Where do i mail my 1040x   Once you have made the election, it remains in effect for all later years unless you cancel it. Where do i mail my 1040x   If you previously elected to treat the cutting of timber as a sale or exchange, you may revoke this election without the consent of the IRS. Where do i mail my 1040x The prior election (and revocation) is disregarded for purposes of making a subsequent election. Where do i mail my 1040x See Form T (Timber), Forest Activities Schedule, for more information. Where do i mail my 1040x Gain or loss. Where do i mail my 1040x   Your gain or loss on the cutting of standing timber is the difference between its adjusted basis for depletion and its fair market value on the first day of your tax year in which it is cut. Where do i mail my 1040x   Your adjusted basis for depletion of cut timber is based on the number of units (feet board measure, log scale, or other units) of timber cut during the tax year and considered to be sold or exchanged. Where do i mail my 1040x Your adjusted basis for depletion is also based on the depletion unit of timber in the account used for the cut timber, and should be figured in the same manner as shown in section 611 of the Internal Revenue Code and the related regulations. Where do i mail my 1040x   Timber depletion is discussed in chapter 9 of Publication 535. Where do i mail my 1040x Example. Where do i mail my 1040x In April 2013, you had owned 4,000 MBF (1,000 board feet) of standing timber longer than 1 year. Where do i mail my 1040x It had an adjusted basis for depletion of $40 per MBF. Where do i mail my 1040x You are a calendar year taxpayer. Where do i mail my 1040x On January 1, 2013, the timber had a fair market value (FMV) of $350 per MBF. Where do i mail my 1040x It was cut in April for sale. Where do i mail my 1040x On your 2013 tax return, you elect to treat the cutting of the timber as a sale or exchange. Where do i mail my 1040x You report the difference between the fair market value and your adjusted basis for depletion as a gain. Where do i mail my 1040x This amount is reported on Form 4797 along with your other section 1231 gains and losses to figure whether it is treated as capital gain or as ordinary gain. Where do i mail my 1040x You figure your gain as follows. Where do i mail my 1040x FMV of timber January 1, 2013 $1,400,000 Minus: Adjusted basis for depletion 160,000 Section 1231 gain $1,240,000 The fair market value becomes your basis in the cut timber and a later sale of the cut timber including any by-product or tree tops will result in ordinary business income or loss. Where do i mail my 1040x Outright sales of timber. Where do i mail my 1040x   Outright sales of timber by landowners qualify for capital gains treatment using rules similar to the rules for certain disposal of timber under a contract with retained economic interest (defined below). Where do i mail my 1040x However, for outright sales, the date of disposal is not deemed to be the date the timber is cut because the landowner can elect to treat the payment date as the date of disposal (see below). Where do i mail my 1040x Cutting contract. Where do i mail my 1040x   You must treat the disposal of standing timber under a cutting contract as a section 1231 transaction if all the following apply to you. Where do i mail my 1040x You are the owner of the timber. Where do i mail my 1040x You held the timber longer than 1 year before its disposal. Where do i mail my 1040x You kept an economic interest in the timber. Where do i mail my 1040x   You have kept an economic interest in standing timber if, under the cutting contract, the expected return on your investment is conditioned on the cutting of the timber. Where do i mail my 1040x   The difference between the amount realized from the disposal of the timber and its adjusted basis for depletion is treated as gain or loss on its sale. Where do i mail my 1040x Include this amount on Form 4797 along with your other section 1231 gains or losses to figure whether it is treated as capital or ordinary gain or loss. Where do i mail my 1040x Date of disposal. Where do i mail my 1040x   The date of disposal is the date the timber is cut. Where do i mail my 1040x However, for outright sales by landowners or if you receive payment under the contract before the timber is cut, you can elect to treat the date of payment as the date of disposal. Where do i mail my 1040x   This election applies only to figure the holding period of the timber. Where do i mail my 1040x It has no effect on the time for reporting gain or loss (generally when the timber is sold or exchanged). Where do i mail my 1040x   To make this election, attach a statement to the tax return filed by the due date (including extensions) for the year payment is received. Where do i mail my 1040x The statement must identify the advance payments subject to the election and the contract under which they were made. Where do i mail my 1040x   If you timely filed your return for the year you received payment without making the election, you still can make the election by filing an amended return within 6 months after the due date for that year's return (excluding extensions). Where do i mail my 1040x Attach the statement to the amended return and write “Filed pursuant to section 301. Where do i mail my 1040x 9100-2” at the top of the statement. Where do i mail my 1040x File the amended return at the same address the original return was filed. Where do i mail my 1040x Owner. Where do i mail my 1040x   The owner of timber is any person who owns an interest in it, including a sublessor and the holder of a contract to cut the timber. Where do i mail my 1040x You own an interest in timber if you have the right to cut it for sale on your own account or for use in your business. Where do i mail my 1040x Tree stumps. Where do i mail my 1040x   Tree stumps are a capital asset if they are on land held by an investor who is not in the timber or stump business as a buyer, seller, or processor. Where do i mail my 1040x Gain from the sale of stumps sold in one lot by such a holder is taxed as a capital gain. Where do i mail my 1040x However, tree stumps held by timber operators after the saleable standing timber was cut and removed from the land are considered by-products. Where do i mail my 1040x Gain from the sale of stumps in lots or tonnage by such operators is taxed as ordinary income. Where do i mail my 1040x   See Form T (Timber) and its separate instructions for more information about dispositions of timber. Where do i mail my 1040x Precious Metals and Stones, Stamps, and Coins Gold, silver, gems, stamps, coins, etc. Where do i mail my 1040x , are capital assets except when they are held for sale by a dealer. Where do i mail my 1040x Any gain or loss from their sale or exchange generally is a capital gain or loss. Where do i mail my 1040x If you are a dealer, the amount received from the sale is ordinary business income. Where do i mail my 1040x Coal and Iron Ore You must treat the disposal of coal (including lignite) or iron ore mined in the United States as a section 1231 transaction if both the following apply to you. Where do i mail my 1040x You owned the coal or iron ore longer than 1 year before its disposal. Where do i mail my 1040x You kept an economic interest in the coal or iron ore. Where do i mail my 1040x For this rule, the date the coal or iron ore is mined is considered the date of its disposal. Where do i mail my 1040x Your gain or loss is the difference between the amount realized from disposal of the coal or iron ore and the adjusted basis you use to figure cost depletion (increased by certain expenses not allowed as deductions for the tax year). Where do i mail my 1040x This amount is included on Form 4797 along with your other section 1231 gains and losses. Where do i mail my 1040x You are considered an owner if you own or sublet an economic interest in the coal or iron ore in place. Where do i mail my 1040x If you own only an option to buy the coal in place, you do not qualify as an owner. Where do i mail my 1040x In addition, this gain or loss treatment does not apply to income realized by an owner who is a co-adventurer, partner, or principal in the mining of coal or iron ore. Where do i mail my 1040x The expenses of making and administering the contract under which the coal or iron ore was disposed of and the expenses of preserving the economic interest kept under the contract are not allowed as deductions in figuring taxable income. Where do i mail my 1040x Rather, their total, along with the adjusted depletion basis, is deducted from the amount received to determine gain. Where do i mail my 1040x If the total of these expenses plus the adjusted depletion basis is more than the amount received, the result is a loss. Where do i mail my 1040x Special rule. Where do i mail my 1040x   The above treatment does not apply if you directly or indirectly dispose of the iron ore or coal to any of the following persons. Where do i mail my 1040x A related person whose relationship to you would result in the disallowance of a loss (see Nondeductible Loss under Sales and Exchanges Between Related Persons, earlier). Where do i mail my 1040x An individual, trust, estate, partnership, association, company, or corporation owned or controlled directly or indirectly by the same interests that own or control your business. Where do i mail my 1040x Conversion Transactions Recognized gain on the disposition or termination of any position held as part of certain conversion transactions is treated as ordinary income. Where do i mail my 1040x This applies if substantially all your expected return is attributable to the time value of your net investment (like interest on a loan) and the transaction is any of the following. Where do i mail my 1040x An applicable straddle (generally, any set of offsetting positions with respect to personal property, including stock). Where do i mail my 1040x A transaction in which you acquire property and, at or about the same time, you contract to sell the same or substantially identical property at a specified price. Where do i mail my 1040x Any other transaction that is marketed and sold as producing capital gain from a transaction in which substantially all of your expected return is due to the time value of your net investment. Where do i mail my 1040x For more information, see chapter 4 of Publication 550. Where do i mail my 1040x Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211B Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Exempt Organization Return or a correct Form 8868 by the due date of the Exempt Organization Return. If the Exempt Organization Return is filed after the due date of the return (including any extension), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 on or before the due date of your return.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Where Do I Mail My 1040x

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