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1040 Form 2010

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1040 Form 2010

1040 form 2010 4. 1040 form 2010   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. 1040 form 2010 Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. 1040 form 2010 Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. 1040 form 2010 However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 1040 form 2010 Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. 1040 form 2010 Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. 1040 form 2010 This information is also provided to the IRS. 1040 form 2010 Form 1099-B. 1040 form 2010   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. 1040 form 2010 Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. 1040 form 2010 Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. 1040 form 2010 on Form 8949 and/or Schedule D, as applicable. 1040 form 2010 For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. 1040 form 2010 For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). 1040 form 2010 Form 1099-S. 1040 form 2010   An information return must be provided on certain real estate transactions. 1040 form 2010 Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. 1040 form 2010 Land (improved or unimproved), including air space. 1040 form 2010 An inherently permanent structure, including any residential, commercial, or industrial building. 1040 form 2010 A condominium unit and its related fixtures and common elements (including land). 1040 form 2010 Stock in a cooperative housing corporation. 1040 form 2010 If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. 1040 form 2010 The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. 1040 form 2010   For more information see chapter 4 in Publication 550. 1040 form 2010 Also, see the Instructions for Form 8949. 1040 form 2010 Schedule D and Form 8949 Form 8949. 1040 form 2010   Individuals, corporations, and partnerships, use Form 8949 to report the following. 1040 form 2010    Sales or exchanges of capital assets, including stocks, bonds, etc. 1040 form 2010 , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). 1040 form 2010 Include these transactions even if you did not receive a Form 1099-B or 1099-S. 1040 form 2010 Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. 1040 form 2010 Nonbusiness bad debts. 1040 form 2010   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. 1040 form 2010 You and your spouse may list your transactions on separate forms or you may combine them. 1040 form 2010 However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. 1040 form 2010    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. 1040 form 2010   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. 1040 form 2010 See the Instructions for Form 8949. 1040 form 2010 Schedule D. 1040 form 2010    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. 1040 form 2010 Before completing Schedule D, you may have to complete other forms as shown below. 1040 form 2010    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. 1040 form 2010 Enter on Schedule D the combined totals from all your Forms 8949. 1040 form 2010 For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). 1040 form 2010 For a like-kind exchange, complete Form 8824. 1040 form 2010 See Reporting the exchange under Like-Kind Exchanges in chapter 1. 1040 form 2010 For an installment sale, complete Form 6252. 1040 form 2010 See Publication 537. 1040 form 2010 For an involuntary conversion due to casualty or theft, complete Form 4684. 1040 form 2010 See Publication 547, Casualties, Disasters, and Thefts. 1040 form 2010 For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. 1040 form 2010 See Publication 925, Passive Activity and At-Risk Rules. 1040 form 2010 For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. 1040 form 2010 See Publication 925. 1040 form 2010 For gains and losses from section 1256 contracts and straddles, complete Form 6781. 1040 form 2010 See Publication 550. 1040 form 2010 Personal-use property. 1040 form 2010   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. 1040 form 2010 Loss from the sale or exchange of property held for personal use is not deductible. 1040 form 2010 But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. 1040 form 2010 See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. 1040 form 2010 Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. 1040 form 2010 The time you own an asset before disposing of it is the holding period. 1040 form 2010 If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. 1040 form 2010 If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. 1040 form 2010 Report it in Part I of Form 8949 and/or Schedule D, as applicable. 1040 form 2010 If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. 1040 form 2010 Report it in Part II of Form 8949 and/or Schedule D, as applicable. 1040 form 2010   Table 4-1. 1040 form 2010 Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. 1040 form 2010 . 1040 form 2010 . 1040 form 2010  THEN you have a. 1040 form 2010 . 1040 form 2010 . 1040 form 2010 1 year or less, Short-term capital gain or  loss. 1040 form 2010 More than 1 year, Long-term capital gain or  loss. 1040 form 2010 These distinctions are essential to correctly arrive at your net capital gain or loss. 1040 form 2010 Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. 1040 form 2010 See Capital Gains Tax Rates, later. 1040 form 2010 Holding period. 1040 form 2010   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. 1040 form 2010 The day you disposed of the property is part of your holding period. 1040 form 2010 Example. 1040 form 2010 If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. 1040 form 2010 If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. 1040 form 2010 Patent property. 1040 form 2010   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. 1040 form 2010 For more information, see Patents in chapter 2. 1040 form 2010 Inherited property. 1040 form 2010   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. 1040 form 2010 Installment sale. 1040 form 2010   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. 1040 form 2010 If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. 1040 form 2010    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. 1040 form 2010 Nontaxable exchange. 1040 form 2010   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. 1040 form 2010 That is, it begins on the same day as your holding period for the old property. 1040 form 2010 Example. 1040 form 2010 You bought machinery on December 4, 2012. 1040 form 2010 On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. 1040 form 2010 On December 5, 2013, you sold the machinery you got in the exchange. 1040 form 2010 Your holding period for this machinery began on December 5, 2012. 1040 form 2010 Therefore, you held it longer than 1 year. 1040 form 2010 Corporate liquidation. 1040 form 2010   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. 1040 form 2010 Profit-sharing plan. 1040 form 2010   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. 1040 form 2010 Gift. 1040 form 2010   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. 1040 form 2010 For more information on basis, see Publication 551, Basis of Assets. 1040 form 2010 Real property. 1040 form 2010   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. 1040 form 2010   However, taking possession of real property under an option agreement is not enough to start the holding period. 1040 form 2010 The holding period cannot start until there is an actual contract of sale. 1040 form 2010 The holding period of the seller cannot end before that time. 1040 form 2010 Repossession. 1040 form 2010   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. 1040 form 2010 Your holding period does not include the time between the original sale and the repossession. 1040 form 2010 That is, it does not include the period during which the first buyer held the property. 1040 form 2010 Nonbusiness bad debts. 1040 form 2010   Nonbusiness bad debts are short-term capital losses. 1040 form 2010 For information on nonbusiness bad debts, see chapter 4 of Publication 550. 1040 form 2010    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. 1040 form 2010 Net short-term capital gain or loss. 1040 form 2010   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. 1040 form 2010 Do this by adding all your short-term capital gains. 1040 form 2010 Then add all your short-term capital losses. 1040 form 2010 Subtract the lesser total from the other. 1040 form 2010 The result is your net short-term capital gain or loss. 1040 form 2010 Net long-term capital gain or loss. 1040 form 2010   Follow the same steps to combine your long-term capital gains and losses. 1040 form 2010 Include the following items. 1040 form 2010 Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. 1040 form 2010 Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. 1040 form 2010 Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. 1040 form 2010 Any long-term capital loss carryover. 1040 form 2010 The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. 1040 form 2010 Net gain. 1040 form 2010   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. 1040 form 2010 Different tax rates may apply to the part that is a net capital gain. 1040 form 2010 See Capital Gains Tax Rates, later. 1040 form 2010 Net loss. 1040 form 2010   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. 1040 form 2010 But there are limits on how much loss you can deduct and when you can deduct it. 1040 form 2010 See Treatment of Capital Losses, next. 1040 form 2010    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. 1040 form 2010 The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). 1040 form 2010 Table 4-2. 1040 form 2010 Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. 1040 form 2010 Ends on trading date you sold security. 1040 form 2010 U. 1040 form 2010 S. 1040 form 2010 Treasury notes and bonds If bought at auction, day after notification of bid acceptance. 1040 form 2010 If bought through subscription, day after subscription was submitted. 1040 form 2010 Nontaxable exchanges Day after date you acquired old property. 1040 form 2010 Gift If your basis is giver's adjusted basis, same day as giver's holding period began. 1040 form 2010 If your basis is FMV, day after date of gift. 1040 form 2010 Real property bought Generally, day after date you received title to the property. 1040 form 2010 Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. 1040 form 2010 Capital loss carryover. 1040 form 2010   Generally, you have a capital loss carryover if either of the following situations applies to you. 1040 form 2010 Your net loss is more than the yearly limit. 1040 form 2010 Your taxable income without your deduction for exemptions is less than zero. 1040 form 2010 If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. 1040 form 2010 Example. 1040 form 2010 Bob and Gloria Sampson sold property in 2013. 1040 form 2010 The sale resulted in a capital loss of $7,000. 1040 form 2010 The Sampsons had no other capital transactions. 1040 form 2010 On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. 1040 form 2010 They had taxable income of $2,000. 1040 form 2010 The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. 1040 form 2010 If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. 1040 form 2010 Their capital loss deduction would have been $2,000. 1040 form 2010 They would have no carryover to 2014. 1040 form 2010 Short-term and long-term losses. 1040 form 2010   When you carry over a loss, it retains its original character as either long term or short term. 1040 form 2010 A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. 1040 form 2010 A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. 1040 form 2010 A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. 1040 form 2010   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. 1040 form 2010 If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. 1040 form 2010 To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). 1040 form 2010 Joint and separate returns. 1040 form 2010   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. 1040 form 2010 If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. 1040 form 2010 Neither you nor your spouse can deduct any part of the other's loss. 1040 form 2010   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. 1040 form 2010 However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. 1040 form 2010 Death of taxpayer. 1040 form 2010   Capital losses cannot be carried over after a taxpayer's death. 1040 form 2010 They are deductible only on the final income tax return filed on the decedent's behalf. 1040 form 2010 The yearly limit discussed earlier still applies in this situation. 1040 form 2010 Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. 1040 form 2010 Corporations. 1040 form 2010   A corporation can deduct capital losses only up to the amount of its capital gains. 1040 form 2010 In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. 1040 form 2010 It must be carried to other tax years and deducted from capital gains occurring in those years. 1040 form 2010 For more information, see Publication 542. 1040 form 2010 Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. 1040 form 2010 These lower rates are called the maximum capital gains rates. 1040 form 2010 The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. 1040 form 2010 For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. 1040 form 2010 Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. 1040 form 2010 For more information, see chapter 4 of Publication 550. 1040 form 2010 Also see the Instructions for Schedule D (Form 1040). 1040 form 2010 Unrecaptured section 1250 gain. 1040 form 2010   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. 1040 form 2010 Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. 1040 form 2010 Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. 1040 form 2010 For more information about section 1250 property and net section 1231 gain, see chapter 3. 1040 form 2010 Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. 1040 form 2010 The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. 1040 form 2010 The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). 1040 form 2010 The disposition of capital assets not reported on Schedule D. 1040 form 2010 The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. 1040 form 2010 The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. 1040 form 2010 Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). 1040 form 2010 You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. 1040 form 2010 Section 1231 gains and losses. 1040 form 2010   Show any section 1231 gains and losses in Part I. 1040 form 2010 Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. 1040 form 2010 Carry a net loss to Part II of Form 4797 as an ordinary loss. 1040 form 2010   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. 1040 form 2010 Report any remaining gain on Schedule D (Form 1040). 1040 form 2010 See Section 1231 Gains and Losses in chapter 3. 1040 form 2010 Ordinary gains and losses. 1040 form 2010   Show any ordinary gains and losses in Part II. 1040 form 2010 This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. 1040 form 2010 It also includes ordinary gain figured in Part III. 1040 form 2010 Mark-to-market election. 1040 form 2010   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). 1040 form 2010 See the Instructions for Form 4797. 1040 form 2010 Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. 1040 form 2010 Ordinary income from depreciation. 1040 form 2010   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. 1040 form 2010 Carry the ordinary income to Part II of Form 4797 as an ordinary gain. 1040 form 2010 Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. 1040 form 2010 Carry any remaining gain from a casualty or theft to Form 4684. 1040 form 2010 Prev  Up  Next   Home   More Online Publications
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Resolve Banking Problems

Beware: Fake Check Scams

Fake checks, including cashiers checks, can look so real even bank tellers can be fooled. However, just because you can withdraw the money, doesn't mean the check is good. Forgeries can take weeks to discover. You are responsible for the checks you deposit. If a check bounces, you owe the bank any money you withdrew. If someone wants to send you a check, insist on a cashier's check for the exact amount, preferably from a local bank or one with a branch in your area. Never accept a check and then agree to send a portion of the money back to the sender. For information or to report a scam, visit Federal Trade Commission.

Unsolicited Checks And Credit Offers

If you cash an unsolicited check you've received in the mail, you could be agreeing to pay for products or services you don't want or need, such as Internet access or membership in a web directory. In addition, those "guarantees" for credit cards or loans, regardless of credit history, are probably a scam. Legitimate lenders never guarantee credit. For information on how to identify fraudulent solicitations, contact the Federal Trade Commission.

Legitimate offers of credit often come in the form of "convenience checks", which credit card companies enclose with your monthly statement. However, these convenience checks may carry higher fees, a higher interest rate, and other restrictions. If you don't want the checks, be sure to shred them to protect yourself from dumpster divers and identity thieves.

Watch out for checks from someone in a foreign country claiming that you won a lottery, for an investment, or to pay for an item you sold online. This could be a scam. Even if you deposit the check, the check may not be legal. Don't rely on money from a check, especially foreign or unsolicited, until your bank says the check has cleared or if you know and trust the person who sent it to you.

Contact these Agencies to Solve Your Banking Problems 

 

Type of Institution Regulatory Agency
State chartered banks and trust companies that are NOT member of the Federal Reserve System Federal Deposit Insurance Corporation
State chartered banks and trust companies that are members of the Federal Reserve System Federal Reserve System
State chartered banks State Banking Authorities
Banks with National in the name or N.A. after the name Comptroller of the Currency, U.S. Department of the Treasury
Federal savings and loans and federal savings banks Comptroller of the Currency, U.S. Department of the Treasury
Federally chartered credit unions National Credit Union Administration

The 1040 Form 2010

1040 form 2010 Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. 1040 form 2010 Preguntas sobre los impuestos. 1040 form 2010 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). 1040 form 2010  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. 1040 form 2010 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. 1040 form 2010 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. 1040 form 2010 No necesita completar el Anexo A. 1040 form 2010 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. 1040 form 2010 Recordatorios Acontecimientos futuros. 1040 form 2010  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. 1040 form 2010 irs. 1040 form 2010 gov/Spanish/About-Publication-547(SP). 1040 form 2010 Fotografías de niños desaparecidos. 1040 form 2010  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). 1040 form 2010 En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. 1040 form 2010 Estas fotografías aparecen en páginas que de otra manera estarían en blanco. 1040 form 2010 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). 1040 form 2010 Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. 1040 form 2010 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. 1040 form 2010 Un robo ocurre cuando alguien hurta sus bienes. 1040 form 2010 La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). 1040 form 2010 Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. 1040 form 2010 Cómo calcular el monto de su pérdida o ganancia. 1040 form 2010 Cómo se tratan tributariamente seguros y otros reembolsos que reciba. 1040 form 2010 Límites de la deducción. 1040 form 2010 Cómo y cuándo declarar un caso de hecho fortuito o robo. 1040 form 2010 Reglas especiales para pérdidas en zonas de desastre. 1040 form 2010 Formularios que tiene que presentar. 1040 form 2010   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). 1040 form 2010 Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). 1040 form 2010 Formulario 1040NR, Anexo A (para extranjeros no residentes). 1040 form 2010 Anexo D. 1040 form 2010 Formulario 4797. 1040 form 2010 Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . 1040 form 2010 Expropiaciones forzosas. 1040 form 2010   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. 1040 form 2010 Registros para el cálculo de pérdidas por hecho fortuito y robo. 1040 form 2010   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. 1040 form 2010 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. 1040 form 2010   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. 1040 form 2010 Comentarios y sugerencias. 1040 form 2010   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. 1040 form 2010   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 form 2010 NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. 1040 form 2010 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. 1040 form 2010   Puede enviarnos comentarios a través de www. 1040 form 2010 irs. 1040 form 2010 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. 1040 form 2010   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. 1040 form 2010 Cómo pedir formularios y publicaciones. 1040 form 2010   Visite el sitio web del IRS www. 1040 form 2010 irs. 1040 form 2010 gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. 1040 form 2010 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. 1040 form 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 1040 form 2010   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. 1040 form 2010 gov/espanol o llame al número 1-800-829-1040. 1040 form 2010 No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. 1040 form 2010 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. 1040 form 2010 Prev  Up  Next   Home   More Online Publications