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Www irs gov formspubs 5. Www irs gov formspubs   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Www irs gov formspubs However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Www irs gov formspubs The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Www irs gov formspubs Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Www irs gov formspubs This section describes the requirements for tax-free treatment of canceled student loans. Www irs gov formspubs Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Www irs gov formspubs The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Www irs gov formspubs See Exception, later. Www irs gov formspubs Eligible educational institution. Www irs gov formspubs   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Www irs gov formspubs Qualified lenders. Www irs gov formspubs   These include the following. Www irs gov formspubs The United States, or an instrumentality thereof. Www irs gov formspubs A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Www irs gov formspubs A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Www irs gov formspubs An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Www irs gov formspubs   Occupations with unmet needs include medicine, nursing, teaching, and law. Www irs gov formspubs Section 501(c)(3) organization. Www irs gov formspubs   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Www irs gov formspubs Charitable. Www irs gov formspubs Religious. Www irs gov formspubs Educational. Www irs gov formspubs Scientific. Www irs gov formspubs Literary. Www irs gov formspubs Testing for public safety. Www irs gov formspubs Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Www irs gov formspubs The prevention of cruelty to children or animals. Www irs gov formspubs Exception. Www irs gov formspubs   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Www irs gov formspubs Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Www irs gov formspubs The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Www irs gov formspubs Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Www irs gov formspubs A state education loan repayment program eligible for funds under the Public Health Service Act. Www irs gov formspubs Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Www irs gov formspubs You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Www irs gov formspubs Prev  Up  Next   Home   More Online Publications
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"Slamming" occurs when a phone company illegally switches your phone service without your permission. If you notice a different company name on your bill or see phone charges that are higher than normal, take action:

  • Contact the company that slammed you and ask to be switched back to your original company. Tell the company you are exercising your right to refuse to pay any charges.
  • Report the problem to your original company and ask to be enrolled in your previous calling plan. If you're unable to resolve your complaint, contact the FCC.

"Cramming" occurs when companies add charges to your telephone bill without your permission. These charges may be for services such as voice mail, ringtones, or club memberships. You may not notice these monthly charges because they are relatively small, $5 to $30, and look like your regular phone charges.

Take These Steps to Avoid Slammers and Crammers:

  • Block changes to your phone service. Ask your telephone service provider if they offer a blocking service, which usually requires the company to notify you before making any changes to your service.
  • Read the fine print on contest entry forms and coupons. You could be agreeing to switch your phone service or buy optional services.
  • Watch out for impostors. Companies could falsely claim to be your regular phone company and offer some type of discount plan or change in billing. They might also say they are taking a survey or pretend to be a government agency.
  • Beware of "negative option notices". You can be switched or signed up for optional services unless you say "NO" to telemarketers.
  • Examine your telephone bill carefully, including pages that show the details, and look for suspicious charges.

Your phone service cannot be shut off for refusal to pay for unauthorized services. For help, contact your local or state consumer protection agency, state public utilities commission, or the FCC.

Beware: Caller ID Spoofing

Scammers have adopted the practice of Caller ID spoofing to obtain personal information from consumers. In this fraud, someone calls you using a false name and phone number for the Caller ID screen. During the call, the scammer describes an urgent scenario, such as the cancellation of an account. The caller may say you can avoid the cancellation if you provide your bank account or credit card number to pay the company. If you give the sensitive information, he can use it to steal your identity, or use your bank accounts.
You can prevent being a victim of caller ID spoofing. Don’t give out personal information on an incoming call. Hang up and call the customer service phone number printed on your statement, the company’s website or in the phonebook.
Report caller ID spoofers to the Federal Communications Commission online or 1-888-225-5322.

Beware: GPS Enabled Apps on Your Mobile Phone

GPS enabled apps on mobile phones make it easy to share your fun adventures through social media. Some apps let others know your general vicinity, while others allow you to virtually “check in” at your favorite places so that you can earn free merchandise. Beware: this same information in the wrong hands can make you vulnerable to stalking, home burglary, or worse. Take advantage of the privacy settings on these apps and only share your location with people that you know and trust.

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Www irs gov formspubs Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Www irs gov formspubs Preguntas sobre los impuestos. Www irs gov formspubs Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Www irs gov formspubs  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Www irs gov formspubs Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Www irs gov formspubs La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Www irs gov formspubs No necesita completar el Anexo A. Www irs gov formspubs Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Www irs gov formspubs Recordatorios Acontecimientos futuros. Www irs gov formspubs  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Www irs gov formspubs irs. Www irs gov formspubs gov/Spanish/About-Publication-547(SP). Www irs gov formspubs Fotografías de niños desaparecidos. Www irs gov formspubs  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Www irs gov formspubs En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Www irs gov formspubs Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Www irs gov formspubs Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Www irs gov formspubs Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Www irs gov formspubs Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Www irs gov formspubs Un robo ocurre cuando alguien hurta sus bienes. Www irs gov formspubs La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Www irs gov formspubs Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Www irs gov formspubs Cómo calcular el monto de su pérdida o ganancia. Www irs gov formspubs Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Www irs gov formspubs Límites de la deducción. Www irs gov formspubs Cómo y cuándo declarar un caso de hecho fortuito o robo. Www irs gov formspubs Reglas especiales para pérdidas en zonas de desastre. Www irs gov formspubs Formularios que tiene que presentar. Www irs gov formspubs   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Www irs gov formspubs Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Www irs gov formspubs Formulario 1040NR, Anexo A (para extranjeros no residentes). Www irs gov formspubs Anexo D. Www irs gov formspubs Formulario 4797. Www irs gov formspubs Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Www irs gov formspubs Expropiaciones forzosas. Www irs gov formspubs   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Www irs gov formspubs Registros para el cálculo de pérdidas por hecho fortuito y robo. Www irs gov formspubs   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Www irs gov formspubs En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Www irs gov formspubs   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Www irs gov formspubs Comentarios y sugerencias. Www irs gov formspubs   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Www irs gov formspubs   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www irs gov formspubs NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Www irs gov formspubs Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Www irs gov formspubs   Puede enviarnos comentarios a través de www. Www irs gov formspubs irs. Www irs gov formspubs gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Www irs gov formspubs   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Www irs gov formspubs Cómo pedir formularios y publicaciones. Www irs gov formspubs   Visite el sitio web del IRS www. Www irs gov formspubs irs. Www irs gov formspubs gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Www irs gov formspubs Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Www irs gov formspubs Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Www irs gov formspubs   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Www irs gov formspubs gov/espanol o llame al número 1-800-829-1040. Www irs gov formspubs No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Www irs gov formspubs Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 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