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1040x Amended Tax Form

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1040x Amended Tax Form

1040x amended tax form 24. 1040x amended tax form   Donaciones Table of Contents Introduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. 1040x amended tax form Artículos domésticos. 1040x amended tax form Deducción de más de $500. 1040x amended tax form Formulario 1098-C. 1040x amended tax form Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. 1040x amended tax form Excepción 1: vehículo usado o mejorado por la organización. 1040x amended tax form Excepción 2: vehículo donado o vendido a una persona necesitada. 1040x amended tax form Deducción de $500 o menos. 1040x amended tax form Derecho al uso de los bienes. 1040x amended tax form Bienes muebles tangibles. 1040x amended tax form Intereses futuros. 1040x amended tax form Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. 1040x amended tax form Mensaje de texto. 1040x amended tax form Tarjeta de crédito. 1040x amended tax form Pago telefónico. 1040x amended tax form Título de acciones. 1040x amended tax form Pagaré. 1040x amended tax form Opción. 1040x amended tax form Fondos de un préstamo. 1040x amended tax form Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. 1040x amended tax form Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. 1040x amended tax form Tipos de donaciones que puede deducir. 1040x amended tax form Cuánto puede deducir. 1040x amended tax form Qué documentos se deben mantener. 1040x amended tax form Cómo declarar sus donaciones caritativas. 1040x amended tax form Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. 1040x amended tax form Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. 1040x amended tax form Requisito de presentación del Formulario 1040. 1040x amended tax form    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. 1040x amended tax form La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. 1040x amended tax form Los límites se explican con detalle en la Publicación 526, en inglés. 1040x amended tax form Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. 1040x amended tax form La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. 1040x amended tax form Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. 1040x amended tax form    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. 1040x amended tax form También podría visitar IRS. 1040x amended tax form gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. 1040x amended tax form irs. 1040x amended tax form gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. 1040x amended tax form Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. 1040x amended tax form   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. 1040x amended tax form Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. 1040x amended tax form Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. 1040x amended tax form gsa. 1040x amended tax form gov/fedrelay. 1040x amended tax form Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). 1040x amended tax form Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. 1040x amended tax form Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. 1040x amended tax form Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). 1040x amended tax form Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. 1040x amended tax form (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). 1040x amended tax form Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. 1040x amended tax form (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). 1040x amended tax form Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. 1040x amended tax form (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). 1040x amended tax form Ejemplos. 1040x amended tax form    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. 1040x amended tax form La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. 1040x amended tax form La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. 1040x amended tax form Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. 1040x amended tax form Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . 1040x amended tax form Hospitales y organizaciones de investigación médica sin fines de lucro. 1040x amended tax form Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. 1040x amended tax form Cuerpos de bomberos voluntarios sin fines de lucro. 1040x amended tax form Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. 1040x amended tax form Organizaciones de defensa civil. 1040x amended tax form Ciertas organizaciones caritativas extranjeras. 1040x amended tax form    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. 1040x amended tax form Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. 1040x amended tax form Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. 1040x amended tax form Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. 1040x amended tax form Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. 1040x amended tax form Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. 1040x amended tax form Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. 1040x amended tax form Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. 1040x amended tax form Vea Donaciones de Bienes , más adelante en este capítulo. 1040x amended tax form Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. 1040x amended tax form Vea Límites sobre Deducciones , más adelante. 1040x amended tax form Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. 1040x amended tax form Vea el capítulo 29. 1040x amended tax form En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. 1040x amended tax form Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. 1040x amended tax form También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. 1040x amended tax form Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. 1040x amended tax form Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. 1040x amended tax form Ejemplo 1. 1040x amended tax form Usted paga $65 por una entrada a una cena y baile en una iglesia. 1040x amended tax form El pago completo de $65 va destinado a la iglesia. 1040x amended tax form La entrada a la cena y baile tiene un valor justo de mercado de $25. 1040x amended tax form Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. 1040x amended tax form Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). 1040x amended tax form Puede deducir $40 como una donación hecha a la iglesia. 1040x amended tax form Ejemplo 2. 1040x amended tax form En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. 1040x amended tax form La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. 1040x amended tax form Usted no ha hecho una donación caritativa deducible. 1040x amended tax form Eventos deportivos. 1040x amended tax form   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. 1040x amended tax form   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. 1040x amended tax form Reste el precio de las entradas de su pago. 1040x amended tax form Puede deducir el 80% de la cantidad restante como donación caritativa. 1040x amended tax form Ejemplo 1. 1040x amended tax form Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. 1040x amended tax form El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. 1040x amended tax form Puede deducir $240 (el 80% de $300) como donación caritativa. 1040x amended tax form Tabla 24-1. 1040x amended tax form Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. 1040x amended tax form Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. 1040x amended tax form Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. 1040x amended tax form Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. 1040x amended tax form Tiene que restar el precio normal de un boleto ($120) de su pago de $300. 1040x amended tax form El resultado es $180. 1040x amended tax form Su donación caritativa es $144 (el 80% de $180). 1040x amended tax form Eventos benéficos de caridad. 1040x amended tax form   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. 1040x amended tax form   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. 1040x amended tax form Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. 1040x amended tax form El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. 1040x amended tax form Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. 1040x amended tax form    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. 1040x amended tax form Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. 1040x amended tax form Ejemplo. 1040x amended tax form Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. 1040x amended tax form El boleto tiene impreso “Donación: $40”. 1040x amended tax form Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). 1040x amended tax form Cuota o cargos de afiliación. 1040x amended tax form    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. 1040x amended tax form Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. 1040x amended tax form   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. 1040x amended tax form Éstas no son organizaciones calificadas. 1040x amended tax form Ciertos beneficios de afiliación pueden ignorarse. 1040x amended tax form   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. 1040x amended tax form Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. 1040x amended tax form Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. 1040x amended tax form 20. 1040x amended tax form Artículos simbólicos. 1040x amended tax form   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. 1040x amended tax form La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. 1040x amended tax form Declaración por escrito. 1040x amended tax form   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. 1040x amended tax form Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. 1040x amended tax form También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. 1040x amended tax form   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. 1040x amended tax form Excepción. 1040x amended tax form   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. 1040x amended tax form Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. 1040x amended tax form Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. 1040x amended tax form Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. 1040x amended tax form Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. 1040x amended tax form Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. 1040x amended tax form Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. 1040x amended tax form Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. 1040x amended tax form Programa de intercambio mutuo. 1040x amended tax form   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. 1040x amended tax form Tabla 24-2. 1040x amended tax form Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. 1040x amended tax form Todas las reglas explicadas en este capítulo también corresponden. 1040x amended tax form Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. 1040x amended tax form Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. 1040x amended tax form A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. 1040x amended tax form ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. 1040x amended tax form La oficina está ubicada a 30 millas de mi hogar. 1040x amended tax form ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. 1040x amended tax form Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. 1040x amended tax form Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. 1040x amended tax form ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. 1040x amended tax form Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. 1040x amended tax form ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. 1040x amended tax form (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). 1040x amended tax form Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. 1040x amended tax form Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. 1040x amended tax form La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. 1040x amended tax form Convenciones. 1040x amended tax form   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. 1040x amended tax form No obstante, vea Viajes , más adelante. 1040x amended tax form   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. 1040x amended tax form Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. 1040x amended tax form    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. 1040x amended tax form Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. 1040x amended tax form Uniformes. 1040x amended tax form   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. 1040x amended tax form Padres de crianza. 1040x amended tax form   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. 1040x amended tax form Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. 1040x amended tax form    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. 1040x amended tax form Son gastos incurridos principalmente para beneficiar a la organización calificada. 1040x amended tax form   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. 1040x amended tax form Para más detalles, vea el capítulo 3. 1040x amended tax form Ejemplo. 1040x amended tax form Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. 1040x amended tax form Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. 1040x amended tax form Gastos de automóvil. 1040x amended tax form   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. 1040x amended tax form No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. 1040x amended tax form    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. 1040x amended tax form   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. 1040x amended tax form   Tiene que mantener documentación escrita confiable de los gastos de automóvil. 1040x amended tax form Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. 1040x amended tax form Viajes. 1040x amended tax form   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. 1040x amended tax form Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. 1040x amended tax form Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. 1040x amended tax form   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. 1040x amended tax form Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. 1040x amended tax form No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. 1040x amended tax form Ejemplo 1. 1040x amended tax form Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. 1040x amended tax form Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. 1040x amended tax form Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. 1040x amended tax form Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. 1040x amended tax form Usted puede deducir sus gastos de viaje. 1040x amended tax form Ejemplo 2. 1040x amended tax form Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. 1040x amended tax form El proyecto es auspiciado por una organización caritativa. 1040x amended tax form En la mayoría de las circunstancias, no puede deducir sus gastos. 1040x amended tax form Ejemplo 3. 1040x amended tax form Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. 1040x amended tax form El resto del día, lo tiene libre para dedicarse al recreo y turismo. 1040x amended tax form No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. 1040x amended tax form Ejemplo 4. 1040x amended tax form Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. 1040x amended tax form Por la tarde, va al teatro. 1040x amended tax form Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. 1040x amended tax form Asignación para gastos diarios (viáticos). 1040x amended tax form   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. 1040x amended tax form Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. 1040x amended tax form Gastos de viaje deducibles. 1040x amended tax form   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. 1040x amended tax form Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. 1040x amended tax form Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. 1040x amended tax form Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. 1040x amended tax form (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). 1040x amended tax form Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . 1040x amended tax form Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. 1040x amended tax form Donaciones hechas a personas necesitadas o dignas de ayuda. 1040x amended tax form No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. 1040x amended tax form Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. 1040x amended tax form Ejemplo. 1040x amended tax form Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. 1040x amended tax form Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. 1040x amended tax form Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. 1040x amended tax form Gastos que usted pague por otra persona que provea servicios a una organización calificada. 1040x amended tax form Ejemplo. 1040x amended tax form Su hijo trabaja como misionero. 1040x amended tax form Usted paga sus gastos. 1040x amended tax form No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. 1040x amended tax form Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. 1040x amended tax form No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. 1040x amended tax form Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. 1040x amended tax form Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). 1040x amended tax form Asociaciones y ligas cívicas. 1040x amended tax form Organizaciones comunistas. 1040x amended tax form Clubes sociales. 1040x amended tax form La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). 1040x amended tax form Para más detalles, vea la Publicación 526, en inglés. 1040x amended tax form Asociaciones de propietarios de viviendas. 1040x amended tax form Sindicatos laborales (pero vea el capítulo 28). 1040x amended tax form Organizaciones y candidatos políticos. 1040x amended tax form Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. 1040x amended tax form Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. 1040x amended tax form Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. 1040x amended tax form Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. 1040x amended tax form Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. 1040x amended tax form Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. 1040x amended tax form Costos de rifas, bingo, lotería, etcétera. 1040x amended tax form No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. 1040x amended tax form Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. 1040x amended tax form Cuotas pagadas a órdenes fraternales y grupos parecidos. 1040x amended tax form No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . 1040x amended tax form Costos de matrícula o cantidades que pague en su lugar. 1040x amended tax form No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. 1040x amended tax form Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. 1040x amended tax form Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. 1040x amended tax form Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. 1040x amended tax form Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). 1040x amended tax form Además, es posible que pueda reclamar una exención por el hijo. 1040x amended tax form Vea Hijo adoptivo en el capítulo 3. 1040x amended tax form Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). 1040x amended tax form Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. 1040x amended tax form Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. 1040x amended tax form Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. 1040x amended tax form Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. 1040x amended tax form Ropa y artículos domésticos. 1040x amended tax form   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. 1040x amended tax form Excepción. 1040x amended tax form   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. 1040x amended tax form Artículos domésticos. 1040x amended tax form   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. 1040x amended tax form   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. 1040x amended tax form Automóviles, barcos y aviones. 1040x amended tax form    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. 1040x amended tax form Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. 1040x amended tax form Deducción de más de $500. 1040x amended tax form   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. 1040x amended tax form Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. 1040x amended tax form Formulario 1098-C. 1040x amended tax form   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. 1040x amended tax form El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. 1040x amended tax form   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. 1040x amended tax form   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. 1040x amended tax form   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. 1040x amended tax form Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. 1040x amended tax form Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. 1040x amended tax form   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. 1040x amended tax form Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. 1040x amended tax form S. 1040x amended tax form Individual Income Tax Return, en inglés). 1040x amended tax form Para más información, vea Prórroga Automática , en el capítulo 1. 1040x amended tax form Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. 1040x amended tax form Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. 1040x amended tax form S. 1040x amended tax form Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. 1040x amended tax form Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. 1040x amended tax form Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. 1040x amended tax form Excepciones. 1040x amended tax form   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. 1040x amended tax form Excepción 1: vehículo usado o mejorado por la organización. 1040x amended tax form   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. 1040x amended tax form No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. 1040x amended tax form El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. 1040x amended tax form Excepción 2: vehículo donado o vendido a una persona necesitada. 1040x amended tax form   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. 1040x amended tax form No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. 1040x amended tax form El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. 1040x amended tax form   Esta excepción no corresponde si la organización vende el vehículo en una subasta. 1040x amended tax form En tal caso, no puede deducir el valor justo de mercado del vehículo. 1040x amended tax form Ejemplo. 1040x amended tax form Anita dona un automóvil usado a una organización calificada. 1040x amended tax form Ella lo compró hace 3 años por $9,000. 1040x amended tax form Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. 1040x amended tax form No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. 1040x amended tax form Ni la Excepción 1 ni la Excepción 2 corresponde. 1040x amended tax form Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. 1040x amended tax form Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. 1040x amended tax form Deducción de $500 o menos. 1040x amended tax form   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. 1040x amended tax form No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. 1040x amended tax form   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. 1040x amended tax form La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. 1040x amended tax form Participación parcial en los bienes. 1040x amended tax form   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. 1040x amended tax form Derecho al uso de los bienes. 1040x amended tax form   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. 1040x amended tax form Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. 1040x amended tax form Intereses futuros en bienes muebles tangibles. 1040x amended tax form   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. 1040x amended tax form Bienes muebles tangibles. 1040x amended tax form   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. 1040x amended tax form Incluyen muebles, libros, joyas, pinturas y automóviles. 1040x amended tax form Intereses futuros. 1040x amended tax form   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. 1040x amended tax form Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. 1040x amended tax form La Publicación 561, en inglés, contiene una explicación más completa. 1040x amended tax form El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. 1040x amended tax form Ropa usada y artículos domésticos usados. 1040x amended tax form   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. 1040x amended tax form   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. 1040x amended tax form Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. 1040x amended tax form Ejemplo. 1040x amended tax form Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. 1040x amended tax form Ella pagó $300 por el abrigo hace tres años. 1040x amended tax form Abrigos parecidos se venden en la tienda por $50. 1040x amended tax form El valor justo de mercado del abrigo es $50. 1040x amended tax form La donación de Diana se limita a $50. 1040x amended tax form Automóviles, barcos y aviones. 1040x amended tax form   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. 1040x amended tax form Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. 1040x amended tax form Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. 1040x amended tax form Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. 1040x amended tax form Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. 1040x amended tax form Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. 1040x amended tax form   También hay información disponible por Internet acerca del valor de automóviles usados. 1040x amended tax form Ejemplo. 1040x amended tax form Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. 1040x amended tax form Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. 1040x amended tax form Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. 1040x amended tax form Se considera que el valor justo de mercado del automóvil es $750. 1040x amended tax form Cantidades grandes. 1040x amended tax form   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. 1040x amended tax form Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. 1040x amended tax form No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. 1040x amended tax form Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. 1040x amended tax form Su base en los bienes suele ser la cantidad que pagó por los mismos. 1040x amended tax form Vea el capítulo 13 si necesita más información sobre la base. 1040x amended tax form Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. 1040x amended tax form Bienes de ingreso ordinario. 1040x amended tax form   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. 1040x amended tax form Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. 1040x amended tax form Cantidad de la deducción. 1040x amended tax form   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. 1040x amended tax form Por lo general, esta regla hace que la deducción se limite a su base en los bienes. 1040x amended tax form Ejemplo. 1040x amended tax form Usted dona a su iglesia acciones que tuvo por 5 meses. 1040x amended tax form El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). 1040x amended tax form Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). 1040x amended tax form Bienes de ganancias de capital. 1040x amended tax form   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. 1040x amended tax form Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. 1040x amended tax form Cantidad de la deducción —regla general. 1040x amended tax form   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. 1040x amended tax form Excepciones. 1040x amended tax form   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. 1040x amended tax form Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. 1040x amended tax form Ventas a precios rebajados. 1040x amended tax form   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. 1040x amended tax form Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. 1040x amended tax form Una venta a precios rebajados podría dar como resultado una ganancia tributable. 1040x amended tax form Información adicional. 1040x amended tax form   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. 1040x amended tax form Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). 1040x amended tax form Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. 1040x amended tax form Fecha de la donación. 1040x amended tax form   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. 1040x amended tax form Cheques. 1040x amended tax form   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. 1040x amended tax form Mensaje de texto. 1040x amended tax form    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. 1040x amended tax form Tarjeta de crédito. 1040x amended tax form    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. 1040x amended tax form Pago telefónico. 1040x amended tax form    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. 1040x amended tax form Título de acciones. 1040x amended tax form   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. 1040x amended tax form No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. 1040x amended tax form Pagaré. 1040x amended tax form   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. 1040x amended tax form Opción. 1040x amended tax form    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. 1040x amended tax form Fondos de un préstamo. 1040x amended tax form   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. 1040x amended tax form Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). 1040x amended tax form Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. 1040x amended tax form Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. 1040x amended tax form Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. 1040x amended tax form Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. 1040x amended tax form Vea la Publicación 526, disponible en inglés, para más detalles. 1040x amended tax form Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. 1040x amended tax form Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. 1040x amended tax form Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. 1040x amended tax form Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. 1040x amended tax form El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. 1040x amended tax form Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. 1040x amended tax form (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). 1040x amended tax form Conserve la declaración escrita con su documentación. 1040x amended tax form Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. 1040x amended tax form Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. 1040x amended tax form No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. 1040x amended tax form La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. 1040x amended tax form Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. 1040x amended tax form Los registros de nómina descritos a continuación. 1040x amended tax form Deducciones de nómina. 1040x amended tax form   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. 1040x amended tax form Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. 1040x amended tax form Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. 1040x amended tax form Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. 1040x amended tax form Cantidad de la donación. 1040x amended tax form   Al calcular si su donación es de $250 o más, no combine donaciones separadas. 1040x amended tax form Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. 1040x amended tax form Cada pago se considera una donación separada. 1040x amended tax form   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. 1040x amended tax form   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. 1040x amended tax form Acuse de recibo. 1040x amended tax form   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. 1040x amended tax form Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. 1040x amended tax form En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. 1040x amended tax form Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). 1040x amended tax form Un ejemplo, es la entrada a una ceremonia religiosa. 1040x amended tax form Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. 1040x amended tax form   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. 1040x amended tax form Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. 1040x amended tax form Deducciones de nómina. 1040x amended tax form   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. 1040x amended tax form Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. 1040x amended tax form   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. 1040x amended tax form Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). 1040x amended tax form Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. 1040x amended tax form Cantidad de la deducción. 1040x amended tax form   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. 1040x amended tax form   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. 1040x amended tax form Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. 1040x amended tax form Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. 1040x amended tax form Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. 1040x amended tax form No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). 1040x amended tax form Documentación adicional. 1040x amended tax form   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. 1040x amended tax form La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. 1040x amended tax form La fecha y sitio de la donación. 1040x amended tax form Una descripción razonablemente detallada de los bienes dadas las circunstancias. 1040x amended tax form Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. 1040x amended tax form El valor justo de mercado de los bienes en la
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SOI Tax Stats - SOI Projects, Contacts, and Public Release Information

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Statistics of Income Projects and Contacts (PDF, revised March 2014)

This document contains a complete listing of Projects and Contacts for SOI’s current and future releases. Here you will find the project name and primary contact, program content, and projected date for public release.

Please contact the Statistical Information Service with questions.

The IRS Statistics of Income Division (SOI) produces data compiled from samples of tax and information returns filed with the IRS. A variety of Federal agencies, academics, researchers, and the general public use the information we gather, analyze, and publish to study tax policy, project tax revenues, and to estimate the overall impact and their effects on tax law changes.

Page Last Reviewed or Updated: 24-Mar-2014

The 1040x Amended Tax Form

1040x amended tax form Publication 587 - Main Content Table of Contents Qualifying for a DeductionExclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the DeductionUsing Actual Expenses Using the Simplified Method Daycare Facility Standard meal and snack rates. 1040x amended tax form Sale or Exchange of Your HomeGain on Sale Depreciation Basis Adjustment Reporting the Sale More Information Business Furniture and EquipmentListed Property Property Bought for Business Use Personal Property Converted to Business Use Recordkeeping Where To DeductSelf-Employed Persons Employees Partners How To Get Tax HelpLow Income Taxpayer Clinics Worksheet To Figure the Deduction for Business Use of Your HomeInstructions for the Worksheet Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Instructions for the Simplified Method Worksheet Instructions for the Daycare Facility Worksheet Instructions for the Area Adjustment Worksheet Qualifying for a Deduction Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. 1040x amended tax form However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. 1040x amended tax form Even then, the deductible amount of these types of expenses may be limited. 1040x amended tax form Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. 1040x amended tax form To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business (defined later), Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, In the case of a separate structure which is not attached to your home, in connection with your trade or business, On a regular basis for certain storage use (see Storage of inventory or product samples , later), For rental use (see Publication 527), or As a daycare facility (see Daycare Facility , later). 1040x amended tax form Additional tests for employee use. 1040x amended tax form   If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. 1040x amended tax form You must meet the tests discussed earlier plus: Your business use must be for the convenience of your employer, and You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer. 1040x amended tax form If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. 1040x amended tax form Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. 1040x amended tax form The area used for business can be a room or other separately identifiable space. 1040x amended tax form The space does not need to be marked off by a permanent partition. 1040x amended tax form You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. 1040x amended tax form Example. 1040x amended tax form You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. 1040x amended tax form Your family also uses the den for recreation. 1040x amended tax form The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. 1040x amended tax form Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. 1040x amended tax form You use part of your home for the storage of inventory or product samples (discussed next). 1040x amended tax form You use part of your home as a daycare facility, discussed later under Daycare Facility . 1040x amended tax form Note. 1040x amended tax form With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. 1040x amended tax form Storage of inventory or product samples. 1040x amended tax form    If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. 1040x amended tax form However, you must meet all the following tests. 1040x amended tax form You sell products at wholesale or retail as your trade or business. 1040x amended tax form You keep the inventory or product samples in your home for use in your trade or business. 1040x amended tax form Your home is the only fixed location of your trade or business. 1040x amended tax form You use the storage space on a regular basis. 1040x amended tax form The space you use is a separately identifiable space suitable for storage. 1040x amended tax form Example. 1040x amended tax form Your home is the only fixed location of your business of selling mechanics' tools at retail. 1040x amended tax form You regularly use half of your basement for storage of inventory and product samples. 1040x amended tax form You sometimes use the area for personal purposes. 1040x amended tax form The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. 1040x amended tax form Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. 1040x amended tax form Incidental or occasional business use is not regular use. 1040x amended tax form You must consider all facts and circumstances in determining whether your use is on a regular basis. 1040x amended tax form Trade or Business Use To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. 1040x amended tax form If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. 1040x amended tax form Example. 1040x amended tax form You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. 1040x amended tax form You do not make investments as a broker or dealer. 1040x amended tax form So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. 1040x amended tax form Principal Place of Business You can have more than one business location, including your home, for a single trade or business. 1040x amended tax form To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. 1040x amended tax form To determine whether your home is your principal place of business, you must consider: The relative importance of the activities performed at each place where you conduct business, and The amount of time spent at each place where you conduct business. 1040x amended tax form Your home office will qualify as your principal place of business if you meet the following requirements. 1040x amended tax form You use it exclusively and regularly for administrative or management activities of your trade or business. 1040x amended tax form You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. 1040x amended tax form If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. 1040x amended tax form However, see the later discussions under Place To Meet Patients, Clients, or Customers and Separate Structure for other ways to qualify to deduct home office expenses. 1040x amended tax form Administrative or management activities. 1040x amended tax form   There are many activities that are administrative or managerial in nature. 1040x amended tax form The following are a few examples. 1040x amended tax form Billing customers, clients, or patients. 1040x amended tax form Keeping books and records. 1040x amended tax form Ordering supplies. 1040x amended tax form Setting up appointments. 1040x amended tax form Forwarding orders or writing reports. 1040x amended tax form Administrative or management activities performed at other locations. 1040x amended tax form   The following activities performed by you or others will not disqualify your home office from being your principal place of business. 1040x amended tax form You have others conduct your administrative or management activities at locations other than your home. 1040x amended tax form (For example, another company does your billing from its place of business. 1040x amended tax form ) You conduct administrative or management activities at places that are not fixed locations of your business, such as in a car or a hotel room. 1040x amended tax form You occasionally conduct minimal administrative or management activities at a fixed location outside your home. 1040x amended tax form You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. 1040x amended tax form (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. 1040x amended tax form ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. 1040x amended tax form Please click here for the text description of the image. 1040x amended tax form Can you deduct business use of the home expenses? Example 1. 1040x amended tax form John is a self-employed plumber. 1040x amended tax form Most of John's time is spent at customers' homes and offices installing and repairing plumbing. 1040x amended tax form He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. 1040x amended tax form John writes up estimates and records of work completed at his customers' premises. 1040x amended tax form He does not conduct any substantial administrative or management activities at any fixed location other than his home office. 1040x amended tax form John does not do his own billing. 1040x amended tax form He uses a local bookkeeping service to bill his customers. 1040x amended tax form John's home office qualifies as his principal place of business for deducting expenses for its use. 1040x amended tax form He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. 1040x amended tax form His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. 1040x amended tax form He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. 1040x amended tax form Example 2. 1040x amended tax form Pamela is a self-employed sales representative for several different product lines. 1040x amended tax form She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. 1040x amended tax form She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. 1040x amended tax form Pamela's business is selling products to customers at various locations throughout her territory. 1040x amended tax form To make these sales, she regularly visits customers to explain the available products and take orders. 1040x amended tax form Pamela's home office qualifies as her principal place of business for deducting expenses for its use. 1040x amended tax form She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. 1040x amended tax form The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. 1040x amended tax form She meets all the qualifications, including principal place of business, so she can deduct expenses (subject to certain limitations, explained later) for the business use of her home. 1040x amended tax form Example 3. 1040x amended tax form Paul is a self-employed anesthesiologist. 1040x amended tax form He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. 1040x amended tax form One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. 1040x amended tax form Paul very rarely uses the office the hospital provides. 1040x amended tax form He uses a room in his home that he has converted to an office. 1040x amended tax form He uses this room exclusively and regularly to conduct all the following activities. 1040x amended tax form Contacting patients, surgeons, and hospitals regarding scheduling. 1040x amended tax form Preparing for treatments and presentations. 1040x amended tax form Maintaining billing records and patient logs. 1040x amended tax form Satisfying continuing medical education requirements. 1040x amended tax form Reading medical journals and books. 1040x amended tax form Paul's home office qualifies as his principal place of business for deducting expenses for its use. 1040x amended tax form He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. 1040x amended tax form His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. 1040x amended tax form His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. 1040x amended tax form He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. 1040x amended tax form Example 4. 1040x amended tax form Kathleen is employed as a teacher. 1040x amended tax form She is required to teach and meet with students at the school and to grade papers and tests. 1040x amended tax form The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. 1040x amended tax form The school does not require her to work at home. 1040x amended tax form Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. 1040x amended tax form She uses this home office exclusively and regularly for the administrative duties of her teaching job. 1040x amended tax form Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. 1040x amended tax form Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience-of-the-employer test and cannot claim a deduction for the business use of her home. 1040x amended tax form More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. 1040x amended tax form Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. 1040x amended tax form You must use the home office exclusively and regularly for one or more of the following purposes. 1040x amended tax form As the principal place of business for one or more of your trades or businesses. 1040x amended tax form As a place to meet or deal with patients, clients, or customers in the normal course of one or more of your trades or businesses. 1040x amended tax form If your home office is a separate structure, in connection with one or more of your trades or businesses. 1040x amended tax form You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. 1040x amended tax form e. 1040x amended tax form , personal) activities. 1040x amended tax form If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. 1040x amended tax form See Rental to employer , later, if you rent part of your home to your employer. 1040x amended tax form Example. 1040x amended tax form Tracy White is employed as a teacher. 1040x amended tax form Her principal place of work is the school, which provides her office space to do her school work. 1040x amended tax form She also has a mail order jewelry business. 1040x amended tax form All her work in the jewelry business is done in her home office and the office is used exclusively for that business. 1040x amended tax form If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. 1040x amended tax form If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. 1040x amended tax form As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. 1040x amended tax form She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity. 1040x amended tax form Place To Meet Patients, Clients, or Customers If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. 1040x amended tax form You physically meet with patients, clients, or customers on your premises. 1040x amended tax form Their use of your home is substantial and integral to the conduct of your business. 1040x amended tax form Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. 1040x amended tax form Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. 1040x amended tax form The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business. 1040x amended tax form Example. 1040x amended tax form June Quill, a self-employed attorney, works 3 days a week in her city office. 1040x amended tax form She works 2 days a week in her home office used only for business. 1040x amended tax form She regularly meets clients there. 1040x amended tax form Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. 1040x amended tax form Separate Structure You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. 1040x amended tax form The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. 1040x amended tax form Example. 1040x amended tax form John Berry operates a floral shop in town. 1040x amended tax form He grows the plants for his shop in a greenhouse behind his home. 1040x amended tax form He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to certain limitations, explained later. 1040x amended tax form Figuring the Deduction After you determine that you meet the tests under Qualifying for a Deduction , you can begin to figure how much you can deduct. 1040x amended tax form When figuring the amount you can deduct for the business use of your home, you will use either your actual expenses or a simplified method. 1040x amended tax form Electing to use the simplified method. 1040x amended tax form   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. 1040x amended tax form You choose whether or not to figure your deduction using the simplified method each taxable year. 1040x amended tax form See Using the Simplified Method , later. 1040x amended tax form Rental to employer. 1040x amended tax form   If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. 1040x amended tax form You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. 1040x amended tax form However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home (or use the simplified method as an alternative to deducting these actual expenses) in performing services for your employer. 1040x amended tax form Using Actual Expenses If you do not or cannot elect to use the simplified method for a home, you will figure your deduction for that home using your actual expenses. 1040x amended tax form You will also need to figure the percentage of your home used for business and the limit on the deduction. 1040x amended tax form If you are an employee or a partner, or you use your home in your farming business and you file Schedule F (Form 1040), you can use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help you figure your deduction. 1040x amended tax form If you use your home in a trade or business and you file Schedule C (Form 1040), you will use Form 8829 to figure your deduction. 1040x amended tax form Part-year use. 1040x amended tax form   You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. 1040x amended tax form For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. 1040x amended tax form Expenses related to tax-exempt income. 1040x amended tax form   Generally, you cannot deduct expenses that are related to tax-exempt allowances. 1040x amended tax form However, if you receive a tax-exempt parsonage allowance or a tax-exempt military allowance, your expenses for mortgage interest and real estate taxes are deductible under the normal rules. 1040x amended tax form No deduction is allowed for other expenses related to the tax-exempt allowance. 1040x amended tax form   If your housing is provided free of charge and the value of the housing is tax exempt, you cannot deduct the rental value of any portion of the housing. 1040x amended tax form Actual Expenses You must divide the expenses of operating your home between personal and business use. 1040x amended tax form The part of a home operating expense you can use to figure your deduction depends on both of the following. 1040x amended tax form Whether the expense is direct, indirect, or unrelated. 1040x amended tax form The percentage of your home used for business. 1040x amended tax form Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. 1040x amended tax form Table 1. 1040x amended tax form Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. 1040x amended tax form Deductible in full. 1040x amended tax form *   Examples:  Painting or repairs  only in the area  used for business. 1040x amended tax form Exception: May be only partially  deductible in a daycare facility. 1040x amended tax form See Daycare Facility , later. 1040x amended tax form Indirect Expenses for  keeping up and running your  entire home. 1040x amended tax form Deductible based on the percentage of your home used for business. 1040x amended tax form *   Examples:  Insurance, utilities, and  general repairs. 1040x amended tax form   Unrelated Expenses only for  the parts of your  home not used  for business. 1040x amended tax form Not deductible. 1040x amended tax form   Examples:  Lawn care or painting  a room not used  for business. 1040x amended tax form   *Subject to the deduction limit, discussed later. 1040x amended tax form Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. 1040x amended tax form Certain expenses are deductible whether or not you use your home for business. 1040x amended tax form If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. 1040x amended tax form These expenses include the following. 1040x amended tax form Real estate taxes. 1040x amended tax form Qualified mortgage insurance premiums. 1040x amended tax form Deductible mortgage interest. 1040x amended tax form Casualty losses. 1040x amended tax form Other expenses are deductible only if you use your home for business. 1040x amended tax form You can use the business percentage of these expenses to figure your total business use of the home deduction. 1040x amended tax form These expenses generally include (but are not limited to) the following. 1040x amended tax form Depreciation (covered under Depreciating Your Home , later). 1040x amended tax form Insurance. 1040x amended tax form Rent paid for the use of property you do not own but use in your trade or business. 1040x amended tax form Repairs. 1040x amended tax form Security system. 1040x amended tax form Utilities and services. 1040x amended tax form Real estate taxes. 1040x amended tax form   To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business. 1040x amended tax form   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. 1040x amended tax form Deductible mortgage interest. 1040x amended tax form   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. 1040x amended tax form You can include interest on a second mortgage in this computation. 1040x amended tax form If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. 1040x amended tax form For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. 1040x amended tax form Qualified mortgage insurance premiums. 1040x amended tax form   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. 1040x amended tax form You can include premiums for insurance on a second mortgage in this computation. 1040x amended tax form If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. 1040x amended tax form For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). 1040x amended tax form Casualty losses. 1040x amended tax form    If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected. 1040x amended tax form A direct expense is the loss on the portion of the property you use only in your business. 1040x amended tax form Use the entire loss to figure the business use of the home deduction. 1040x amended tax form An indirect expense is the loss on property you use for both business and personal purposes. 1040x amended tax form Use only the business portion to figure the deduction. 1040x amended tax form An unrelated expense is the loss on property you do not use in your business. 1040x amended tax form Do not use any of the loss to figure the deduction. 1040x amended tax form Example. 1040x amended tax form You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. 1040x amended tax form A storm damages your roof. 1040x amended tax form This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. 1040x amended tax form You would complete Form 4684, Casualties and Thefts, to report your loss. 1040x amended tax form You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. 1040x amended tax form Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, 5, and 6 of Form 4684. 1040x amended tax form Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684. 1040x amended tax form Forms and worksheets to use. 1040x amended tax form   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. 1040x amended tax form If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. 1040x amended tax form You will also need to get Form 4684. 1040x amended tax form More information. 1040x amended tax form   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. 1040x amended tax form Insurance. 1040x amended tax form   You can deduct the cost of insurance that covers the business part of your home. 1040x amended tax form However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. 1040x amended tax form You can deduct the business percentage of the part that applies to the following year in that year. 1040x amended tax form Rent. 1040x amended tax form   If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. 1040x amended tax form To figure your deduction, multiply your rent payments by the percentage of your home used for business. 1040x amended tax form   If you own your home, you cannot deduct the fair rental value of your home. 1040x amended tax form However, see Depreciating Your Home , later. 1040x amended tax form Repairs. 1040x amended tax form   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. 1040x amended tax form For example, a furnace repair benefits the entire home. 1040x amended tax form If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. 1040x amended tax form   Repairs keep your home in good working order over its useful life. 1040x amended tax form Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. 1040x amended tax form However, repairs are sometimes treated as a permanent improvement and are not deductible. 1040x amended tax form See Permanent improvements , later, under Depreciating Your Home. 1040x amended tax form Security system. 1040x amended tax form   If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. 1040x amended tax form You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home. 1040x amended tax form Utilities and services. 1040x amended tax form   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. 1040x amended tax form However, if you use part of your home for business, you can deduct the business part of these expenses. 1040x amended tax form Generally, the business percentage for utilities is the same as the percentage of your home used for business. 1040x amended tax form Telephone. 1040x amended tax form   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. 1040x amended tax form e. 1040x amended tax form , landline) is a nondeductible personal expense. 1040x amended tax form However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. 1040x amended tax form Do not include these expenses as a cost of using your home for business. 1040x amended tax form Deduct these charges separately on the appropriate form or schedule. 1040x amended tax form For example, if you file Schedule C (Form 1040), deduct these expenses on line 25, Utilities (instead of line 30, Expenses for business use of your home). 1040x amended tax form Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. 1040x amended tax form Depreciation is an allowance for the wear and tear on the part of your home used for business. 1040x amended tax form You cannot depreciate the cost or value of the land. 1040x amended tax form You recover its cost when you sell or otherwise dispose of the property. 1040x amended tax form Before you figure your depreciation deduction, you need to know the following information. 1040x amended tax form The month and year you started using your home for business. 1040x amended tax form The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. 1040x amended tax form The cost of any improvements before and after you began using the property for business. 1040x amended tax form The percentage of your home used for business. 1040x amended tax form See Business Percentage , later. 1040x amended tax form Adjusted basis defined. 1040x amended tax form   The adjusted basis of your home is generally its cost, plus the cost of any permanent improvements you made to it, minus any casualty losses or depreciation deducted in earlier tax years. 1040x amended tax form For a discussion of adjusted basis, see Publication 551. 1040x amended tax form Permanent improvements. 1040x amended tax form   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. 1040x amended tax form Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. 1040x amended tax form    You must carefully distinguish between repairs and improvements. 1040x amended tax form See Repairs , earlier, under Actual Expenses. 1040x amended tax form You also must keep accurate records of these expenses. 1040x amended tax form These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. 1040x amended tax form However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. 1040x amended tax form Example. 1040x amended tax form You buy an older home and fix up two rooms as a beauty salon. 1040x amended tax form You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. 1040x amended tax form Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. 1040x amended tax form However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. 1040x amended tax form You cannot deduct any portion of it as a repair expense. 1040x amended tax form Adjusting for depreciation deducted in earlier years. 1040x amended tax form   Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. 1040x amended tax form If you deducted less depreciation than you could have under the method you selected, decrease the basis by the amount you could have deducted under that method. 1040x amended tax form If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. 1040x amended tax form   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you deducted that actually decreased your tax liability for any year. 1040x amended tax form   If you deducted the incorrect amount of depreciation, see Publication 946. 1040x amended tax form Fair market value defined. 1040x amended tax form   The fair market value of your home is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. 1040x amended tax form Sales of similar property, on or about the date you begin using your home for business, may be helpful in determining the property's fair market value. 1040x amended tax form Figuring the depreciation deduction for the current year. 1040x amended tax form   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. 1040x amended tax form   If you began using your home for business for the first time in 2013, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). 1040x amended tax form Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. 1040x amended tax form For more information on MACRS and other methods of depreciation, see Publication 946. 1040x amended tax form   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). 1040x amended tax form The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. 1040x amended tax form The adjusted basis of your home (excluding land) on the date you began using your home for business. 1040x amended tax form The fair market value of your home (excluding land) on the date you began using your home for business. 1040x amended tax form Depreciation table. 1040x amended tax form   If 2013 was the first year you used your home for business, you can figure your 2013 depreciation for the business part of your home by using the appropriate percentage from the following table. 1040x amended tax form Table 2. 1040x amended tax form MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. 1040x amended tax form 461% 2 2. 1040x amended tax form 247% 3 2. 1040x amended tax form 033% 4 1. 1040x amended tax form 819% 5 1. 1040x amended tax form 605% 6 1. 1040x amended tax form 391% 7 1. 1040x amended tax form 177% 8 0. 1040x amended tax form 963% 9 0. 1040x amended tax form 749% 10 0. 1040x amended tax form 535% 11 0. 1040x amended tax form 321% 12 0. 1040x amended tax form 107%   Multiply the depreciable basis of the business part of your home by the percentage from the table for the first month you use your home for business. 1040x amended tax form See Publication 946 for the percentages for the remaining tax years of the recovery period. 1040x amended tax form Example. 1040x amended tax form In May, George Miller began to use one room in his home exclusively and regularly to meet clients. 1040x amended tax form This room is 8% of the square footage of his home. 1040x amended tax form He bought the home in 2003 for $125,000. 1040x amended tax form He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. 1040x amended tax form In May, the house had a fair market value of $165,000. 1040x amended tax form He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. 1040x amended tax form The result is $9,200, his depreciable basis for the business part of the house. 1040x amended tax form George files his return based on the calendar year. 1040x amended tax form May is the 5th month of his tax year. 1040x amended tax form He multiplies his depreciable basis of $9,200 by 1. 1040x amended tax form 605% (. 1040x amended tax form 01605), the percentage from the table for the 5th month. 1040x amended tax form His depreciation deduction is $147. 1040x amended tax form 66. 1040x amended tax form Depreciating permanent improvements. 1040x amended tax form   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. 1040x amended tax form Depreciate these costs as part of the cost of your home as explained earlier. 1040x amended tax form The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. 1040x amended tax form Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. 1040x amended tax form For improvements made this year, the recovery period is 39 years. 1040x amended tax form For the percentage to use for the first year, see Table 2, earlier. 1040x amended tax form For more information on recovery periods, see Publication 946. 1040x amended tax form Business Percentage To find the business percentage, compare the size of the part of your home that you use for business to your whole house. 1040x amended tax form Use the resulting percentage to figure the business part of the expenses for operating your entire home. 1040x amended tax form You can use any reasonable method to determine the business percentage. 1040x amended tax form The following are two commonly used methods for figuring the percentage. 1040x amended tax form Divide the area (length multiplied by the width) used for business by the total area of your home. 1040x amended tax form If the rooms in your home are all about the same size, you can divide the number of rooms used for business by the total number of rooms in your home. 1040x amended tax form Example 1. 1040x amended tax form Your office is 240 square feet (12 feet × 20 feet). 1040x amended tax form Your home is 1,200 square feet. 1040x amended tax form Your office is 20% (240 ÷ 1,200) of the total area of your home. 1040x amended tax form Your business percentage is 20%. 1040x amended tax form Example 2. 1040x amended tax form You use one room in your home for business. 1040x amended tax form Your home has 10 rooms, all about equal size. 1040x amended tax form Your office is 10% (1 ÷ 10) of the total area of your home. 1040x amended tax form Your business percentage is 10%. 1040x amended tax form Use lines 1-7 of Form 8829, or lines 1-3 on the Worksheet To Figure the Deduction for Business Use of Your Home (near the end of this publication) to figure your business percentage. 1040x amended tax form Deduction Limit If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. 1040x amended tax form If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. 1040x amended tax form Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation of your home (with depreciation of your home taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following. 1040x amended tax form The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). 1040x amended tax form These expenses are discussed in detail under Actual Expenses , earlier. 1040x amended tax form The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. 1040x amended tax form If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. 1040x amended tax form Carryover of unallowed expenses. 1040x amended tax form   If your deductions are greater than the current year's limit, you can carry over the excess to the next year in which you use actual expenses. 1040x amended tax form They are subject to the deduction limit for that year, whether or not you live in the same home during that year. 1040x amended tax form Figuring the deduction limit and carryover. 1040x amended tax form   If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. 1040x amended tax form If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. 1040x amended tax form Example. 1040x amended tax form You meet the requirements for deducting expenses for the business use of your home. 1040x amended tax form You use 20% of your home for business. 1040x amended tax form In 2013, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order. 1040x amended tax form    Gross income from business $6,000 Minus:   Deductible mortgage interest and real estate taxes (20%) 3,000 Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) 2,000 Deduction limit $1,000 Minus other expenses allocable to business use of home:   Maintenance, insurance, and utilities (20%) 800 Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) 200 Other expenses up to the deduction limit $1,000 Depreciation carryover to 2014 ($1,600 − $200) (subject to deduction limit in 2014) $1,400   You can deduct all of the business part of your deductible mortgage interest and real estate taxes ($3,000). 1040x amended tax form You also can deduct all of your business expenses not related to the use of your home ($2,000). 1040x amended tax form Additionally, you can deduct all of the business part of your expenses for maintenance, insurance, and utilities, because the total ($800) is less than the $1,000 deduction limit. 1040x amended tax form Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. 1040x amended tax form You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. 1040x amended tax form More than one place of business. 1040x amended tax form   If part of the gross income from your trade or business is from the business use of part of your home and part is from a place other than your home, you must determine the part of your gross income from the business use of your home before you figure the deduction limit. 1040x amended tax form In making this determination, consider the time you spend at each location, the business investment in each location, and any other relevant facts and circumstances. 1040x amended tax form If your home office qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. 1040x amended tax form For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. 1040x amended tax form Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. 1040x amended tax form In most cases, you will figure your deduction by multiplying $5, the prescribed rate, by the area of your home used for a qualified business use. 1040x amended tax form The area you use to figure your deduction is limited to 300 square feet. 1040x amended tax form See Simplified Amount , later, for information about figuring the amount of the deduction. 1040x amended tax form For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. 1040x amended tax form R. 1040x amended tax form B. 1040x amended tax form 478, available at www. 1040x amended tax form irs. 1040x amended tax form gov/irb/2013-06_IRB/ar09. 1040x amended tax form html. 1040x amended tax form Actual expenses and depreciation of your home. 1040x amended tax form   If you elect to use the simplified method, you cannot deduct any actual expenses for the business except for business expenses that are not related to the use of the home. 1040x amended tax form You also cannot deduct any depreciation (including any additional first-year depreciation) or section 179 expense for the portion of the home that is used for a qualified business use. 1040x amended tax form The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. 1040x amended tax form If you figure your deduction for business use of the home using actual expenses in a subsequent year, you will have to use the appropriate optional depreciation table for MACRS to figure your depreciation. 1040x amended tax form More information. 1040x amended tax form   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. 1040x amended tax form R. 1040x amended tax form B. 1040x amended tax form 478, available at www. 1040x amended tax form irs. 1040x amended tax form gov/irb/2013-06_IRB/ar09. 1040x amended tax form html. 1040x amended tax form See Publication 946 for the optional depreciation tables Although you cannot deduct any depreciation or section 179 expense for the portion of your home used for a qualified business use, you may still claim depreciation or the section 179 expense deduction on other assets used in the business (for example, furniture and equipment). 1040x amended tax form Expenses deductible without regard to business use. 1040x amended tax form   When using the simplified method, treat as personal expenses those business expenses related to the use of the home that are deductible without regard to whether there is a qualified business use of the home. 1040x amended tax form These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. 1040x amended tax form See Where To Deduct , later. 1040x amended tax form If you also rent part of your home, you must still allocate these expenses between rental use and personal use (for this purpose, personal use includes business use reported using the simplified method). 1040x amended tax form No deduction of carryover of actual expenses. 1040x amended tax form   If you used actual expenses to figure your deduction for business use of the home in a prior year and your deduction was limited, you cannot deduct the disallowed amount carried over from the prior year during a year you figure your deduction using the simplified method. 1040x amended tax form Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. 1040x amended tax form Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. 1040x amended tax form Make the election for a home by using the simplified method to figure the deduction for the qualified business use of that home on a timely filed, original federal income tax return. 1040x amended tax form An election for a taxable year, once made, is irrevocable. 1040x amended tax form A change from using the simplified method in one year to actual expenses in a succeeding taxable year, or vice-versa, is not a change in method of accounting and does not require the consent of the Commissioner. 1040x amended tax form Shared use. 1040x amended tax form   If you share your home with someone else who also uses the home in a business that qualifies for this deduction, each of you make your own election. 1040x amended tax form More than one qualified business use. 1040x amended tax form   If you conduct more than one business that qualifies for this deduction in your home, your election to use the simplified method applies to all your qualified business uses of that home. 1040x amended tax form More than one home. 1040x amended tax form   If you used more than one home during the year (for example, you moved during the year), you can elect to use the simplified method for only one of the homes. 1040x amended tax form You must figure the deduction for any other home using actual expenses. 1040x amended tax form Simplified Amount Your deduction for the qualified business use of a home is the sum of each amount you figure for a separate qualified business use of your home. 1040x amended tax form To figure your deduction for the business use of a home using the simplified method, you will need to know the following information for each qualified business use of the home. 1040x amended tax form The allowable area of your home used in conducting the business. 1040x amended tax form If you did not conduct the business for the entire year in the home or the area changed during the year, you will need to know the allowable area you used and the number of days you conducted the business for each month. 1040x amended tax form The gross income from the business use of your home. 1040x amended tax form The amount of the business expenses that are not related to the use of your home. 1040x amended tax form If the qualified business use is for a daycare facility that uses space in your home on a regular (but not exclusive) basis, you will also need to know the percentage of time that part of your home is used for daycare. 1040x amended tax form To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. 1040x amended tax form Multiply the allowable area by $5 (or less than $5 if the qualified business use is for a daycare that uses space in your home on a regular, but not exclusive, basis). 1040x amended tax form See Allowable area and Space used regularly for daycare , later. 1040x amended tax form Subtract the expenses from the business that are not related to the use of the home from the gross income related to the business use of the home. 1040x amended tax form If these expenses are greater than the gross income from the business use of the home, then you cannot take a deduction for this business use of the home. 1040x amended tax form See Gross income limitation , later. 1040x amended tax form Take the smaller of the amounts from (1) and (2). 1040x amended tax form This is the amount you can deduct for this qualified business use of your home using the simplified method. 1040x amended tax form If you are an employee or a partner, or you use your home in your farming business and file Schedule F (Form 1040), you can use the Simplified Method Worksheet, near the end of this publication, to help you figure your deduction. 1040x amended tax form If you use your home in a trade or business and you file Schedule C (Form 1040), you will use the Simplified Method Worksheet in your Instructions for Schedule C to figure your deduction. 1040x amended tax form Allowable area. 1040x amended tax form   In most cases, the allowable area is the smaller of the actual area (in square feet) of your home used in conducting the business and 300 square feet. 1040x amended tax form Your allowable area may be smaller if you conducted the business as a qualified joint venture with your spouse, the area used by the business was shared with another qualified business use, you used the home for the business for only part of the year, or the area used by the business changed during the year. 1040x amended tax form You can use the Area Adjustment Worksheet (for simplified method), near the end of this publication, to help you figure your allowable area for a qualified business use. 1040x amended tax form Area used by a qualified joint venture. 1040x amended tax form   If the qualified business use of the home is also a qualified joint venture, you and your spouse will figure the deduction for the business use separately. 1040x amended tax form Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. 1040x amended tax form Then, each spouse will figure the allowable area separately. 1040x amended tax form For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. 1040x amended tax form Shared use. 1040x amended tax form   If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. 1040x amended tax form You must allocate the shared space between you and the other person in a reasonable manner. 1040x amended tax form Example. 1040x amended tax form Kristin and Lindsey are roommates. 1040x amended tax form Kristin uses 300 square feet of their home for a qualified business use. 1040x amended tax form Lindsey uses 200 square feet of their home for a separate qualified business use. 1040x amended tax form The qualified business uses share 100 square feet. 1040x amended tax form In addition to the portion that they do not share, Kristin and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. 1040x amended tax form If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. 1040x amended tax form More than one qualified business use. 1040x amended tax form   If you conduct more than one business qualifying for the deduction, you are limited to a maximum of 300 square feet for all of the businesses. 1040x amended tax form Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. 1040x amended tax form However, do not allocate more square feet to a qualified business use than you actually use for that business. 1040x amended tax form Rental use. 1040x amended tax form   The simplified method does not apply to rental use. 1040x amended tax form A rental use that qualifies for the deduction must be figured using actual expenses. 1040x amended tax form If the rental use and a qualified business use share the same area, you will have to allocate the actual area used between the two uses. 1040x amended tax form You cannot use the same area to figure a deduction for the qualified business use as you are using to figure the deduction for the rental use. 1040x amended tax form Part-year use or area changes. 1040x amended tax form   If your qualified business use was for a portion of the taxable year (for example, a seasonal business or a business that begins during the taxable year) or you changed the square footage of your qualified business use, your deduction is limited to the average monthly allowable square footage. 1040x amended tax form You calculate the average monthly allowable square footage by adding the amount of allowable square feet you used in each month and dividing the sum by 12. 1040x amended tax form When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. 1040x amended tax form Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. 1040x amended tax form Example 1. 1040x amended tax form Andy files his federal income tax return on a calendar year basis. 1040x amended tax form On July 20, he began using 420 square feet of his home for a qualified business use. 1040x amended tax form He continued to use the 420 square feet until the end of the year. 1040x amended tax form His average monthly allowable square footage is 125 square feet, which is figured using 300 square feet for each month August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 + 300 + 300 + 300 + 300)/12). 1040x amended tax form Example 2. 1040x amended tax form Amy files her federal income tax return on a calendar year basis. 1040x amended tax form On April 20, she began using 100 square feet of her home for a qualified business use. 1040x amended tax form On August 5, she expanded the area of her qualified use to 330 square feet. 1040x amended tax form Amy continued to use the 330 square feet until the end of the year. 1040x amended tax form Her average monthly allowable square footage is 150 square feet, which is figured using 100 square feet for May through July and 300 square feet for August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 100 + 100 +100 + 300 + 300 + 300 + 300 + 300)/12). 1040x amended tax form Gross income limitation. 1040x amended tax form   Your deduction for business use of the home is limited to an amount equal to the gross income derived from the qualified business use of the home reduced by the business deductions that are unrelated to the use of your home. 1040x amended tax form If the business deductions that are unrelated to the use of your home are greater than the gross income derived from the qualified business use of your home, then you cannot take a deduction for this qualified business use of your home. 1040x amended tax form Business expenses not related to use of the home. 1040x amended tax form   These expenses relate to the business activity in the home, but not to the use of the home itself. 1040x amended tax form You can still deduct business expenses that are unrelated to the use of the home. 1040x amended tax form See Where To Deduct , later. 1040x amended tax form Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. 1040x amended tax form Space used regularly for daycare. 1040x amended tax form   If you do not use the area of your home exclusively for daycare, you must reduce the prescribed rate (maximum $5 per square foot) before figuring your deduction. 1040x amended tax form The reduced rate will equal the prescribed rate times a fraction. 1040x amended tax form The numerator of the fraction is the number of hours that the space was used during the year for daycare and the denominator is the total number of hours during the year that the space was available for all uses. 1040x amended tax form You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. 1040x amended tax form    If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to reduce the prescribed rate or complete the Daycare Facility Worksheet. 1040x amended tax form Daycare Facility If you use space in your home on a regular basis for providing daycare, you may be able to claim a deduction for that part of your home even if you use the same space for nonbusiness purposes. 1040x amended tax form To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. 1040x amended tax form You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. 1040x amended tax form You must have applied for, been granted, or be exempt from having, a license, certification, registration, or approval as a daycare center or as a family or group daycare home under state law. 1040x amended tax form You do not meet this requirement if your application was rejected or your license or other authorization was revoked. 1040x amended tax form Figuring the deduction. 1040x amended tax form   If you elect to use the simplified method for your home, figure your deduction as described earlier in Using the Simplified Method under Figuring the Deduction. 1040x amended tax form    If you are figuring your deduction using actual expenses and you regularly use part of your home for daycare, figure what part is used for daycare, as explained in Business Percentage , earlier, under Figuring the Deduction. 1040x amended tax form If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. 1040x amended tax form   If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. 1040x amended tax form A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. 1040x amended tax form You do not have to keep records to show the specific hours the area was used for business. 1040x amended tax form You can use the area occasionally for personal reasons. 1040x amended tax form However, a room you use only occasionally for business does not qualify for the deduction. 1040x amended tax form To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. 1040x amended tax form You can compare the hours of business use in a week with the number of hours in a week (168). 1040x amended tax form Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). 1040x amended tax form If you started or stopped using your home for daycare in 2013, you must prorate the number of hours based on the number of days the home was available for daycare. 1040x amended tax form Example 1. 1040x amended tax form Mary Lake used her basement to operate a daycare business for children. 1040x amended tax form She figures the business percentage of the basement as follows. 1040x amended tax form Square footage of the basement Square footage of her home = 1,600 3,200 = 50%           She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. 1040x amended tax form During the other 12 hours a day, the family could use the basement. 1040x amended tax form She figures the percentage of time the basement was used for daycare as follows. 1040x amended tax form Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 365) = 3,000 8,760 = 34. 1040x amended tax form 25%           Mary can deduct 34. 1040x amended tax form 25% of any direct expenses for the basement. 1040x amended tax form However, because her indirect expenses are for the entire house, she can deduct only 17. 1040x amended tax form 13% of the indirect expenses. 1040x amended tax form She figures the percentage for her indirect expenses as follows. 1040x amended tax form Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. 1040x amended tax form 25% Percentage for indirect expenses 17. 1040x amended tax form 13% Mary completes Form 8829, Part I, figuring the percentage of her home used for business, including the percentage of time the basement was used. 1040x amended tax form In Part II, Mary figures her deductible expenses. 1040x amended tax form She uses the following information to complete Part II. 1040x amended tax form Gross income from her daycare business $50,000 Expenses not related to the business use of the home $25,000 Tentative profit $25,000 Rent $8,400 Utilities $850 Painting the basement $500 Mary enters her tentative profit, $25,000, on line 8. 1040x amended tax form (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). 1040x amended tax form ) The expenses she paid for rent and utilities relate to her entire home. 1040x amended tax form Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). 1040x amended tax form She shows the total of these expenses on line 22, column (b). 1040x amended tax form For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. 1040x amended tax form Mary paid $500 to have the basement painted. 1040x amended tax form The painting is a direct expense. 1040x amended tax form However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34. 1040x amended tax form 25% – line 6). 1040x amended tax form She enters $171 (34. 1040x amended tax form 25% × $500) on line 19, column (a). 1040x amended tax form She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. 1040x amended tax form This is less than her deduction limit (line 15), so she can deduct the entire amount. 1040x amended tax form She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. 1040x amended tax form She then carries the $1,756 to line 30 of her Schedule C (Form 1040). 1040x amended tax form Example 2. 1040x amended tax form Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. 1040x amended tax form Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. 1040x amended tax form Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. 1040x amended tax form The basement and room are 60% of the total area of her home. 1040x amended tax form In figuring her expenses, 34. 1040x amended tax form 25% of any direct expenses for the basement and room are deductible. 1040x amended tax form In addition, 20. 1040x amended tax form 55% (34. 1040x amended tax form 25% × 60%) of her indirect expenses are deductible. 1040x amended tax form Example 3. 1040x amended tax form Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. 1040x amended tax form She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. 1040x amended tax form During the other 12 hours a day, the family could still use the basement. 1040x amended tax form She figures the percentage of time the basement was used for business as follows. 1040x amended tax form Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) = 1,500 4,200 = 35. 1040x amended tax form 71%           Mary can deduct 35. 1040x amended tax form 71% of any direct expenses for the basement. 1040x amended tax form However, because her indirect expenses are for the entire house, she can deduct only 17. 1040x amended tax form 86% of the indirect expenses. 1040x amended tax form She figures the percentage for her indirect expenses as follows. 1040x amended tax form Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. 1040x amended tax form 71% Percentage for indirect expenses 17. 1040x amended tax form 86% Meals. 1040x amended tax form   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. 1040x amended tax form Claim it as a separate deduction on your Schedule C (Form 1040). 1040x amended tax form You can never deduct the cost of food consumed by you or your family. 1040x amended tax form You can deduct as a business expense 100% of the actual cost of food consumed by your daycare recipients (see Standard meal and snack rates , later, for an optional method for eligible children) and generally only 50% of the cost of food consumed by your employees. 1040x amended tax form However, you can deduct 100% of the cost of food consumed by your employees if its value can be excluded from their wages as a de minimis fringe benefit. 1040x amended tax form For more information on meals that meet these requirements, see Meals in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040x amended tax form   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. 1040x amended tax form   Reimbursements you receive from a sponsor under the Child and Adult Care Food Program of the Department of Agriculture are taxable only to the extent they exceed your expenses for food for eligible children. 1040x amended tax form If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). 1040x amended tax form If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). 1040x amended tax form Do not include payments or expenses for your own children if they are eligible for the program. 1040x amended tax form Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. 1040x amended tax form Standard meal and snack rates. 1040x amended tax form   If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. 1040x amended tax form For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. 1040x amended tax form Family daycare is childcare provided to eligible children in the home of the family daycare provider. 1040x amended tax form The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. 1040x amended tax form Eligible children are minor children receiving family daycare in the home of the family daycare provider. 1040x amended tax form Eligible children do not include children who are full-time or part-time residents in the home where the childcare is provided or children whose parents or guardians are residents of the same home. 1040x amended tax form Eligible children do not include children who receive daycare services for personal reasons of the provider. 1040x amended tax form For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. 1040x amended tax form   You can compute the deductible cost of each meal and snack you actually purchased and served to an eligible child during the time period you provided family daycare using the standard meal and snack rates shown in Table 3, later. 1040x amended tax form You can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. 1040x amended tax form If you receive reimbursement for a particular meal or snack, you can deduct only the portion of the applicable standard meal or snack rate that is more than the amount of the reimbursement. 1040x amended tax form   You can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare for any particular tax year. 1040x amended tax form If you choose to use the standard meal and snack rates for a particular tax year, you must use the rates for all your deductible food costs for eligible children during that tax year. 1040x amended tax form However, if you use the standard meal and snack rates in any tax year, you can use actual costs to compute the deductible cost of food in any other tax year. 1040x amended tax form   If you use the standard meal and snack rates, you must maintain records to substantiate the computation of the total amount deducted for the cost of food provided to eligible children. 1040x amended tax form The records kept should include the name of each child, dates and hours of attendance in the daycare, and the type and quantity of meals and snacks served. 1040x amended tax form This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. 1040x amended tax form   The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products, or utensils. 1040x amended tax form These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). 1040x amended tax form     Table 3. 1040x amended tax form Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an