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2009 Federal Income Tax Forms

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2009 Federal Income Tax Forms

2009 federal income tax forms Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. 2009 federal income tax forms Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. 2009 federal income tax forms An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. 2009 federal income tax forms In general, an executor and an administrator perform the same duties and have the same responsibilities. 2009 federal income tax forms For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. 2009 federal income tax forms It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. 2009 federal income tax forms Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. 2009 federal income tax forms The personal representative also must perform the following duties. 2009 federal income tax forms Apply for an employer identification number (EIN) for the estate. 2009 federal income tax forms File all tax returns, including income, estate and gift tax returns, when due. 2009 federal income tax forms Pay the tax determined up to the date of discharge from duties. 2009 federal income tax forms Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. 2009 federal income tax forms If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. 2009 federal income tax forms Penalty. 2009 federal income tax forms   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. 2009 federal income tax forms Reliance on an agent (attorney, accountant, etc. 2009 federal income tax forms ) is not reasonable cause for late filing. 2009 federal income tax forms It is the personal representative's duty to file the returns for the decedent and the estate when due. 2009 federal income tax forms Identification number. 2009 federal income tax forms   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. 2009 federal income tax forms You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. 2009 federal income tax forms You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. 2009 federal income tax forms   You can get an EIN by applying online at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov (click on "Apply for an EIN Online" under the Tools heading). 2009 federal income tax forms Generally, if you apply online, you will receive your EIN immediately upon completing the application. 2009 federal income tax forms You can also apply using Form SS-4, Application for Employer Identification Number. 2009 federal income tax forms Generally, if you apply by mail, it takes about 4 weeks to get your EIN. 2009 federal income tax forms See the form instructions for other ways to apply. 2009 federal income tax forms   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. 2009 federal income tax forms After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. 2009 federal income tax forms As the personal representative handling the estate, you must furnish this identification number to the payer. 2009 federal income tax forms For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. 2009 federal income tax forms If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. 2009 federal income tax forms   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). 2009 federal income tax forms Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. 2009 federal income tax forms    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. 2009 federal income tax forms Also do not use it to make estimated tax payments for a tax year after the year of death. 2009 federal income tax forms Penalty. 2009 federal income tax forms   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. 2009 federal income tax forms You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. 2009 federal income tax forms Notice of fiduciary relationship. 2009 federal income tax forms   The term fiduciary means any person acting for another person. 2009 federal income tax forms It applies to persons who have positions of trust on behalf of others. 2009 federal income tax forms A personal representative for a decedent's estate is a fiduciary. 2009 federal income tax forms Form 56. 2009 federal income tax forms   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. 2009 federal income tax forms Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. 2009 federal income tax forms See the Instructions for Form 56 for filing requirements and other information. 2009 federal income tax forms   File Form 56 as soon as all the necessary information (including the EIN) is available. 2009 federal income tax forms It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. 2009 federal income tax forms The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. 2009 federal income tax forms Termination of fiduciary relationship. 2009 federal income tax forms   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. 2009 federal income tax forms See Form 56 and its instructions for more information. 2009 federal income tax forms   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. 2009 federal income tax forms See below for a discussion of these forms. 2009 federal income tax forms Request for prompt assessment (charge) of tax. 2009 federal income tax forms   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. 2009 federal income tax forms However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. 2009 federal income tax forms This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. 2009 federal income tax forms This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. 2009 federal income tax forms This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. 2009 federal income tax forms Form 4810. 2009 federal income tax forms   Form 4810 can be used for making this request. 2009 federal income tax forms It must be filed separately from any other document. 2009 federal income tax forms   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. 2009 federal income tax forms You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. 2009 federal income tax forms This applies even though the returns were filed before the decedent's death. 2009 federal income tax forms Failure to report income. 2009 federal income tax forms   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. 2009 federal income tax forms However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. 2009 federal income tax forms Request for discharge from personal liability for tax. 2009 federal income tax forms   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. 2009 federal income tax forms The request must be made after the returns for those taxes are filed. 2009 federal income tax forms To make the request, file Form 5495. 2009 federal income tax forms For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. 2009 federal income tax forms   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. 2009 federal income tax forms If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. 2009 federal income tax forms If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. 2009 federal income tax forms    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. 2009 federal income tax forms Insolvent estate. 2009 federal income tax forms   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. 2009 federal income tax forms Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. 2009 federal income tax forms The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. 2009 federal income tax forms The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. 2009 federal income tax forms Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. 2009 federal income tax forms Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. 2009 federal income tax forms If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. 2009 federal income tax forms If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. 2009 federal income tax forms If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. 2009 federal income tax forms Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. 2009 federal income tax forms A surviving spouse, under certain circumstances, may have to file the returns for the decedent. 2009 federal income tax forms See Joint Return, later. 2009 federal income tax forms Return for preceding year. 2009 federal income tax forms   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. 2009 federal income tax forms The return for that year will be a regular return and the personal representative must file it. 2009 federal income tax forms Example. 2009 federal income tax forms Samantha Smith died on March 21, 2013, before filing her 2012 tax return. 2009 federal income tax forms Her personal representative must file her 2012 return by April 15, 2013. 2009 federal income tax forms Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. 2009 federal income tax forms Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 2009 federal income tax forms If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. 2009 federal income tax forms If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. 2009 federal income tax forms Third party designee. 2009 federal income tax forms   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. 2009 federal income tax forms This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. 2009 federal income tax forms It also allows the designee to perform certain actions. 2009 federal income tax forms See the Instructions for Form 1040 for details. 2009 federal income tax forms Signature. 2009 federal income tax forms   If a personal representative has been appointed, that person must sign the return. 2009 federal income tax forms If it is a joint return, the surviving spouse must also sign it. 2009 federal income tax forms If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. 2009 federal income tax forms ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. 2009 federal income tax forms ” Paid preparer. 2009 federal income tax forms   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. 2009 federal income tax forms See the Form 1040 instructions for details. 2009 federal income tax forms When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. 2009 federal income tax forms A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. 2009 federal income tax forms However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. 2009 federal income tax forms The tax return must be prepared for the year of death regardless of when during the year death occurred. 2009 federal income tax forms Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. 2009 federal income tax forms A tax return for a decedent can be electronically filed. 2009 federal income tax forms A personal representative may also obtain an income tax filing extension on behalf of a decedent. 2009 federal income tax forms Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. 2009 federal income tax forms Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. 2009 federal income tax forms It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. 2009 federal income tax forms In general, filing status depends on whether the decedent was considered single or married at the time of death. 2009 federal income tax forms See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 2009 federal income tax forms Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. 2009 federal income tax forms Also, the decedent may be entitled to other credits that result in a refund. 2009 federal income tax forms These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. 2009 federal income tax forms Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. 2009 federal income tax forms   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. 2009 federal income tax forms   If the personal representative is filing a claim for refund on Form 1040X, Amended U. 2009 federal income tax forms S. 2009 federal income tax forms Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. 2009 federal income tax forms Example. 2009 federal income tax forms Edward Green died before filing his tax return. 2009 federal income tax forms You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. 2009 federal income tax forms You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. 2009 federal income tax forms    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. 2009 federal income tax forms Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. 2009 federal income tax forms A new check will be issued in your name and mailed to you. 2009 federal income tax forms Death certificate. 2009 federal income tax forms   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. 2009 federal income tax forms Instead, keep it for your records and provide it if requested. 2009 federal income tax forms Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. 2009 federal income tax forms S. 2009 federal income tax forms Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. 2009 federal income tax forms See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. 2009 federal income tax forms Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. 2009 federal income tax forms However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. 2009 federal income tax forms This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. 2009 federal income tax forms The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. 2009 federal income tax forms A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. 2009 federal income tax forms The filing status of the decedent in this instance is married filing a separate return. 2009 federal income tax forms For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. 2009 federal income tax forms Personal representative may revoke joint return election. 2009 federal income tax forms   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. 2009 federal income tax forms This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). 2009 federal income tax forms The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. 2009 federal income tax forms Relief from joint liability. 2009 federal income tax forms   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. 2009 federal income tax forms If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. 2009 federal income tax forms For information on requesting this relief, see Publication 971, Innocent Spouse Relief. 2009 federal income tax forms Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. 2009 federal income tax forms The method of accounting regularly used by the decedent before death also determines the income includible on the final return. 2009 federal income tax forms This section explains how some types of income are reported on the final return. 2009 federal income tax forms For more information about accounting methods, see Publication 538, Accounting Periods and Methods. 2009 federal income tax forms Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. 2009 federal income tax forms Constructive receipt of income. 2009 federal income tax forms   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. 2009 federal income tax forms Include the interest income on the final return. 2009 federal income tax forms   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. 2009 federal income tax forms If the corporation customarily mailed its dividend checks, the dividend was includible when received. 2009 federal income tax forms If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. 2009 federal income tax forms Do not include the dividend in the final return. 2009 federal income tax forms Accrual Method Generally, under an accrual method of accounting, income is reported when earned. 2009 federal income tax forms If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. 2009 federal income tax forms Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. 2009 federal income tax forms A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. 2009 federal income tax forms You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. 2009 federal income tax forms For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). 2009 federal income tax forms For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. 2009 federal income tax forms If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. 2009 federal income tax forms See U. 2009 federal income tax forms S. 2009 federal income tax forms savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. 2009 federal income tax forms How to report. 2009 federal income tax forms   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. 2009 federal income tax forms Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. 2009 federal income tax forms Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. 2009 federal income tax forms Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. 2009 federal income tax forms   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. 2009 federal income tax forms    Note. 2009 federal income tax forms If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. 2009 federal income tax forms See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. 2009 federal income tax forms Partnership Income The death of a partner closes the partnership's tax year for that partner. 2009 federal income tax forms Generally, it does not close the partnership's tax year for the remaining partners. 2009 federal income tax forms The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. 2009 federal income tax forms To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. 2009 federal income tax forms On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. 2009 federal income tax forms The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). 2009 federal income tax forms The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. 2009 federal income tax forms Example. 2009 federal income tax forms Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. 2009 federal income tax forms The partnership uses a tax year ending June 30. 2009 federal income tax forms Mary died August 31, 2013, and her estate established its tax year through August 31. 2009 federal income tax forms The distributive share of partnership items based on the decedent's partnership interest is reported as follows. 2009 federal income tax forms Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). 2009 federal income tax forms Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. 2009 federal income tax forms S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. 2009 federal income tax forms The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). 2009 federal income tax forms The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. 2009 federal income tax forms Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. 2009 federal income tax forms For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. 2009 federal income tax forms For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. 2009 federal income tax forms Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. 2009 federal income tax forms For more information, see Publication 555, Community Property. 2009 federal income tax forms HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. 2009 federal income tax forms If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. 2009 federal income tax forms The estate tax deduction, discussed later, does not apply to this amount. 2009 federal income tax forms If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. 2009 federal income tax forms For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2009 federal income tax forms Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. 2009 federal income tax forms The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. 2009 federal income tax forms If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. 2009 federal income tax forms The estate tax deduction, discussed later, does not apply to this amount. 2009 federal income tax forms If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. 2009 federal income tax forms The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. 2009 federal income tax forms This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. 2009 federal income tax forms For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. 2009 federal income tax forms Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. 2009 federal income tax forms These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. 2009 federal income tax forms Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. 2009 federal income tax forms For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. 2009 federal income tax forms Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. 2009 federal income tax forms Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. 2009 federal income tax forms This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. 2009 federal income tax forms See Medical Expenses, later. 2009 federal income tax forms Exemptions You can claim the decedent's personal exemption on the final income tax return. 2009 federal income tax forms If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. 2009 federal income tax forms Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. 2009 federal income tax forms For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. 2009 federal income tax forms Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. 2009 federal income tax forms This includes expenses for the decedent, as well as for the decedent's spouse and dependents. 2009 federal income tax forms Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. 2009 federal income tax forms In that case medical expenses exceeding 7. 2009 federal income tax forms 5% of AGI may be deducted. 2009 federal income tax forms Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. 2009 federal income tax forms Election for decedent's expenses. 2009 federal income tax forms   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). 2009 federal income tax forms However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. 2009 federal income tax forms   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). 2009 federal income tax forms You can deduct expenses incurred in the year of death on the final income tax return. 2009 federal income tax forms You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. 2009 federal income tax forms   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. 2009 federal income tax forms 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). 2009 federal income tax forms Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. 2009 federal income tax forms Making the election. 2009 federal income tax forms   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. 2009 federal income tax forms The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. 2009 federal income tax forms This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. 2009 federal income tax forms Example. 2009 federal income tax forms Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. 2009 federal income tax forms Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. 2009 federal income tax forms Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. 2009 federal income tax forms Richard itemized his deductions when he filed his 2012 income tax return. 2009 federal income tax forms The personal representative of the estate paid the entire $800 liability in August 2013. 2009 federal income tax forms The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. 2009 federal income tax forms 5% limit. 2009 federal income tax forms The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. 2009 federal income tax forms 5% limit. 2009 federal income tax forms The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. 2009 federal income tax forms Medical expenses not paid by estate. 2009 federal income tax forms   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. 2009 federal income tax forms If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. 2009 federal income tax forms Insurance reimbursements. 2009 federal income tax forms   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. 2009 federal income tax forms The reimbursements are also includible in the decedent's gross estate. 2009 federal income tax forms No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. 2009 federal income tax forms These expenses may be deductible for estate tax purposes on Form 706. 2009 federal income tax forms Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. 2009 federal income tax forms A net operating loss on the decedent's final income tax return can be carried back to prior years. 2009 federal income tax forms (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. 2009 federal income tax forms ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. 2009 federal income tax forms At-risk loss limits. 2009 federal income tax forms   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. 2009 federal income tax forms   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. 2009 federal income tax forms An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. 2009 federal income tax forms An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. 2009 federal income tax forms The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. 2009 federal income tax forms For more information, see Publication 925, Passive Activity and At-Risk Rules. 2009 federal income tax forms Passive activity rules. 2009 federal income tax forms   A passive activity is any trade or business activity in which the taxpayer does not materially participate. 2009 federal income tax forms To determine material participation, see Publication 925. 2009 federal income tax forms Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. 2009 federal income tax forms   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. 2009 federal income tax forms Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. 2009 federal income tax forms   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. 2009 federal income tax forms Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. 2009 federal income tax forms The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. 2009 federal income tax forms   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. 2009 federal income tax forms For more information, see Publication 925. 2009 federal income tax forms Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. 2009 federal income tax forms Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. 2009 federal income tax forms Some of these credits are discussed next. 2009 federal income tax forms Earned income credit. 2009 federal income tax forms   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. 2009 federal income tax forms If the allowable credit is more than the tax liability for the year, the excess is refunded. 2009 federal income tax forms   For more information, see Publication 596, Earned Income Credit (EIC). 2009 federal income tax forms Credit for the elderly or the disabled. 2009 federal income tax forms   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. 2009 federal income tax forms The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. 2009 federal income tax forms   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. 2009 federal income tax forms Child tax credit. 2009 federal income tax forms   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. 2009 federal income tax forms You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. 2009 federal income tax forms For more information, see the Instructions for Form 1040. 2009 federal income tax forms Adoption credit. 2009 federal income tax forms   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. 2009 federal income tax forms   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. 2009 federal income tax forms See Form 8839, Qualified Adoption Expenses, and its instructions for more details. 2009 federal income tax forms General business tax credit. 2009 federal income tax forms   The general business credit available to a taxpayer is limited. 2009 federal income tax forms Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. 2009 federal income tax forms Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. 2009 federal income tax forms   After the carryforward period, a deduction may be allowed for any unused business credit. 2009 federal income tax forms If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. 2009 federal income tax forms   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. 2009 federal income tax forms Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. 2009 federal income tax forms Self-employment tax. 2009 federal income tax forms   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. 2009 federal income tax forms 28 or more. 2009 federal income tax forms Alternative minimum tax (AMT). 2009 federal income tax forms   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. 2009 federal income tax forms The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. 2009 federal income tax forms In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. 2009 federal income tax forms Form 6251. 2009 federal income tax forms    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. 2009 federal income tax forms See the form instructions for information on when you must attach Form 6251 to Form 1040. 2009 federal income tax forms Form 8801. 2009 federal income tax forms   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. 2009 federal income tax forms See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. 2009 federal income tax forms Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. 2009 federal income tax forms Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. 2009 federal income tax forms Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. 2009 federal income tax forms For this purpose, a qualified hazardous duty area is treated as a combat zone. 2009 federal income tax forms If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. 2009 federal income tax forms If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. 2009 federal income tax forms Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. 2009 federal income tax forms If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. 2009 federal income tax forms Also, if any tax was collected after the date of death, that amount will be credited or refunded. 2009 federal income tax forms The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. 2009 federal income tax forms This is true even if death actually occurred earlier. 2009 federal income tax forms For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. 2009 federal income tax forms Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. 2009 federal income tax forms S. 2009 federal income tax forms employee, and In a military or terrorist action. 2009 federal income tax forms The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. 2009 federal income tax forms Example. 2009 federal income tax forms The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. 2009 federal income tax forms S. 2009 federal income tax forms employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. 2009 federal income tax forms Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. 2009 federal income tax forms Military or terrorist action defined. 2009 federal income tax forms   A military or terrorist action means the following. 2009 federal income tax forms Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. 2009 federal income tax forms Any military action involving the U. 2009 federal income tax forms S. 2009 federal income tax forms Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. 2009 federal income tax forms   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. 2009 federal income tax forms Military action does not include training exercises. 2009 federal income tax forms Any multinational force in which the United States is participating is treated as an ally of the United States. 2009 federal income tax forms Determining if a terrorist activity or military action has occurred. 2009 federal income tax forms   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. 2009 federal income tax forms Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. 2009 federal income tax forms Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. 2009 federal income tax forms The April 19, 1995, terrorist attack on the Alfred P. 2009 federal income tax forms Murrah Federal Building (Oklahoma City). 2009 federal income tax forms The September 11, 2001, terrorist attacks. 2009 federal income tax forms The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. 2009 federal income tax forms The Act also exempts from federal income tax the following types of income. 2009 federal income tax forms Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 2009 federal income tax forms Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 2009 federal income tax forms Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. 2009 federal income tax forms Payments from the September 11th Victim Compensation Fund 2001. 2009 federal income tax forms The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. 2009 federal income tax forms See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. 2009 federal income tax forms Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. 2009 federal income tax forms The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. 2009 federal income tax forms For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. 2009 federal income tax forms However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). 2009 federal income tax forms For more information on the Act, see Publication 3920. 2009 federal income tax forms Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. 2009 federal income tax forms If any tax is still due, it will be canceled. 2009 federal income tax forms The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. 2009 federal income tax forms If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. 2009 federal income tax forms Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. 2009 federal income tax forms This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. 2009 federal income tax forms Filing a claim. 2009 federal income tax forms   Use the following procedures to file a claim. 2009 federal income tax forms If a U. 2009 federal income tax forms S. 2009 federal income tax forms individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. 2009 federal income tax forms Form W-2, Wage and Tax Statement, must accompany all returns. 2009 federal income tax forms If a U. 2009 federal income tax forms S. 2009 federal income tax forms individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. 2009 federal income tax forms You must file a separate Form 1040X for each year in question. 2009 federal income tax forms   You must file these returns and claims at the following address for regular mail (U. 2009 federal income tax forms S. 2009 federal income tax forms Postal Service). 2009 federal income tax forms    Internal Revenue Service 333 W. 2009 federal income tax forms Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. 2009 federal income tax forms On the applicable return, write the same phrase on the line for total tax. 2009 federal income tax forms If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. 2009 federal income tax forms   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. 2009 federal income tax forms On joint returns, make an allocation of the tax as described below under Joint returns. 2009 federal income tax forms If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. 2009 federal income tax forms   You must attach Form 1310 to all returns and claims for refund. 2009 federal income tax forms However, for exceptions to filing Form 1310, see Form 1310. 2009 federal income tax forms Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. 2009 federal income tax forms   You must also attach proof of death that includes a statement that the individual was a U. 2009 federal income tax forms S. 2009 federal income tax forms employee on the date of injury and on the date of death and died as the result of a military or terrorist action. 2009 federal income tax forms For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. 2009 federal income tax forms For other U. 2009 federal income tax forms S. 2009 federal income tax forms civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. 2009 federal income tax forms For other U. 2009 federal income tax forms S. 2009 federal income tax forms civilian employees killed overseas, attach a certification from the Department of State. 2009 federal income tax forms   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. 2009 federal income tax forms Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. 2009 federal income tax forms Joint returns. 2009 federal income tax forms   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. 2009 federal income tax forms Determine the decedent's tax liability as follows. 2009 federal income tax forms Figure the income tax for which the decedent would have been liable if a separate return had been filed. 2009 federal income tax forms Figure the income tax for which the spouse would have been liable if a separate return had been filed. 2009 federal income tax forms Multiply the joint tax liability by a fraction. 2009 federal income tax forms The numerator of the fraction is the amount in (1), above. 2009 federal income tax forms The denominator of the fraction is the total of (1) and (2). 2009 federal income tax forms   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. 2009 federal income tax forms Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. 2009 federal income tax forms Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 2009 federal income tax forms If a personal representative has been appointed, the personal representative must sign the return. 2009 federal income tax forms If it is a joint return, the surviving spouse must also sign it. 2009 federal income tax forms If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. 2009 federal income tax forms If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. 2009 federal income tax forms ” To claim a refund for the decedent, do the following. 2009 federal income tax forms If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. 2009 federal income tax forms If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. 2009 federal income tax forms (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. 2009 federal income tax forms ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). 2009 federal income tax forms If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. 2009 federal income tax forms Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. 2009 federal income tax forms Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. 2009 federal income tax forms Joint return by surviving spouse. 2009 federal income tax forms   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. 2009 federal income tax forms Decedent as your dependent. 2009 federal income tax forms   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. 2009 federal income tax forms   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. 2009 federal income tax forms To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. 2009 federal income tax forms To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. 2009 federal income tax forms Qualifying widows and widowers. 2009 federal income tax forms   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. 2009 federal income tax forms Requirements. 2009 federal income tax forms   Generally, you qualify for this special benefit if you meet all of the following requirements. 2009 federal income tax forms You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. 2009 federal income tax forms You did not remarry before the end of the current tax year. 2009 federal income tax forms You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. 2009 federal income tax forms You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. 2009 federal income tax forms Example. 2009 federal income tax forms William Burns' wife died in 2010. 2009 federal income tax forms William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. 2009 federal income tax forms For 2010, he was entitled to file a joint return for himself and his deceased wife. 2009 federal income tax forms For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. 2009 federal income tax forms For later years, he may qualify to file as a head of household. 2009 federal income tax forms Figuring your tax. 2009 federal income tax forms   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. 2009 federal income tax forms Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. 2009 federal income tax forms   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. 2009 federal income tax forms Joint return filing rules. 2009 federal income tax forms   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. 2009 federal income tax forms See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. 2009 federal income tax forms Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. 2009 federal income tax forms If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. 2009 federal income tax forms This exclusion does not apply to certain income. 2009 federal income tax forms For more information, see Publication 3920. 2009 federal income tax forms How To Report Income in respect of a decedent must be included in the income of one of the following. 2009 federal income tax forms The decedent's estate, if the estate receives it. 2009 federal income tax forms The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. 2009 federal income tax forms Any person to whom the estate properly distributes the right to receive it. 2009 federal income tax forms If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. 2009 federal income tax forms See Estate Tax Deduction, later. 2009 federal income tax forms Example 1. 2009 federal income tax forms Frank Johnson owned and operated an apple orchard. 2009 federal income tax forms He used the cash method of accounting. 2009 federal income tax forms He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. 2009 federal income tax forms The proceeds from the sale are income in respect of a decedent. 2009 federal income tax forms When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. 2009 federal income tax forms When Frank's widow collects the $2,000, she must include that amount in her return. 2009 federal income tax forms It is not reported on the final return of the decedent or on the return of the estate. 2009 federal income tax forms Example 2. 2009 federal income tax forms Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. 2009 federal income tax forms The amount accrued from the sale of the apples would be included on his final return. 2009 federal income tax forms Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. 2009 federal income tax forms Example 3. 2009 federal income tax forms On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. 2009 federal income tax forms His adjusted basis in the tractor was $2,000. 2009 federal income tax forms George died on February 15, before receiving payment. 2009 federal income tax forms The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. 2009 federal income tax forms In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. 2009 federal income tax forms Example 4. 2009 federal income tax forms Cathy O'Neil was entitled to a large salary payment at the date of her death. 2009 federal income tax forms The amount was to be paid in five annual installments. 2009 federal income tax forms The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. 2009 federal income tax forms The payments are income in respect of a decedent. 2009 federal income tax forms None of the payments were includible on Cathy's final return. 2009 federal income tax forms The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. 2009 federal income tax forms Example 5. 2009 federal income tax forms You inherited the right to receive renewal commissions on life insurance sold by your father before his death. 2009 federal income tax forms You inherited the right from your mother, who acquired it by bequest from your father. 2009 federal income tax forms Your mother died before she received all the commissions she had the right to receive, so you received the rest. 2009 federal income tax forms The commissions are income in respect of a decedent. 2009 federal income tax forms None of these commissions were includible in your father's final return. 2009 federal income tax forms The commissions received by your mother were included in her income. 2009 federal income tax forms The commissions you received are not includible in your mother's income, even on her final return. 2009 federal income tax forms You must include them in your income. 2009 federal income tax forms Character of income. 2009 federal income tax forms   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. 2009 federal income tax forms If the income would have been a capital gain to the decedent, it will be a capital gain to you. 2009 federal income tax forms Transfer of right to income. 2009 federal income tax forms   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. 2009 federal income tax forms   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. 2009 federal income tax forms   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. 2009 federal income tax forms See Installment obligations, later. 2009 federal income tax forms Transfer defined. 2009 federal income tax forms   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. 2009 federal income tax forms Installment obligations. 2009 federal income tax forms   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. 2009 federal income tax forms Include in your income the same profit the decedent would have included had death not occurred. 2009 federal income tax forms For more information, see Publication 537, Installment Sales. 2009 federal income tax forms   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. 2009 federal income tax forms Transfer to obligor. 2009 federal income tax forms   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). 2009 federal income tax forms A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. 2009 federal income tax forms An obligation that becomes unenforceable is treated as having been canceled. 2009 federal income tax forms   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. 2009 federal income tax forms The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. 2009 federal income tax forms   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. 2009 federal income tax forms Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. 2009 federal income tax forms Wages. 2009 federal income tax forms   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. 2009 federal income tax forms The income is not reduced by any amounts withheld by the employer. 2009 federal income tax forms If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. 2009 federal income tax forms   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. 2009 federal income tax forms However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. 2009 federal income tax forms These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. 2009 federal income tax forms These wages are not included in box 1 of Form W-2. 2009 federal income tax forms   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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The 2009 Federal Income Tax Forms

2009 federal income tax forms 9. 2009 federal income tax forms   Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. 2009 federal income tax forms Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. 2009 federal income tax forms Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). 2009 federal income tax forms Depreciación. 2009 federal income tax forms Límites sobre las pérdidas de alquiler. 2009 federal income tax forms Cómo declarar sus ingresos y gastos de alquiler. 2009 federal income tax forms Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. 2009 federal income tax forms Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. 2009 federal income tax forms Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. 2009 federal income tax forms Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. 2009 federal income tax forms Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. 2009 federal income tax forms El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. 2009 federal income tax forms Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. 2009 federal income tax forms Cuándo declarar los ingresos de alquiler. 2009 federal income tax forms   Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. 2009 federal income tax forms Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. 2009 federal income tax forms Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. 2009 federal income tax forms   Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. 2009 federal income tax forms Alquiler anticipado. 2009 federal income tax forms   El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. 2009 federal income tax forms Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. 2009 federal income tax forms Ejemplo. 2009 federal income tax forms Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. 2009 federal income tax forms Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. 2009 federal income tax forms Usted tiene que incluir $10,000 en su ingreso en el primer año. 2009 federal income tax forms Anulación de un contrato de arrendamiento. 2009 federal income tax forms   Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. 2009 federal income tax forms Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. 2009 federal income tax forms Gastos pagados por el inquilino. 2009 federal income tax forms   Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. 2009 federal income tax forms Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. 2009 federal income tax forms Vea Gastos de Alquiler , más adelante, para información adicional. 2009 federal income tax forms Propiedad o servicios. 2009 federal income tax forms   Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. 2009 federal income tax forms   Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. 2009 federal income tax forms Depósitos de garantía. 2009 federal income tax forms   No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. 2009 federal income tax forms Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. 2009 federal income tax forms   Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. 2009 federal income tax forms Inclúyala en sus ingresos cuando la reciba. 2009 federal income tax forms Participación parcial. 2009 federal income tax forms   Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. 2009 federal income tax forms Alquiler de propiedad que se usa también como su vivienda personal. 2009 federal income tax forms   Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. 2009 federal income tax forms Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. 2009 federal income tax forms Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. 2009 federal income tax forms Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. 2009 federal income tax forms También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. 2009 federal income tax forms La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. 2009 federal income tax forms Uso personal de propiedad de alquiler. 2009 federal income tax forms   Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. 2009 federal income tax forms Además, sus deducciones por gastos de alquiler pueden ser limitadas. 2009 federal income tax forms Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. 2009 federal income tax forms Participación parcial. 2009 federal income tax forms   Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. 2009 federal income tax forms Cuándo deducir los gastos de alquiler. 2009 federal income tax forms   Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. 2009 federal income tax forms Depreciación. 2009 federal income tax forms   Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. 2009 federal income tax forms Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. 2009 federal income tax forms Gastos previos al alquiler. 2009 federal income tax forms   Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. 2009 federal income tax forms Alquileres por cobrar. 2009 federal income tax forms   Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. 2009 federal income tax forms Debido a que no los incluye en su ingreso, no los puede deducir. 2009 federal income tax forms Propiedad desocupada de alquiler. 2009 federal income tax forms   Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. 2009 federal income tax forms Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. 2009 federal income tax forms Desocupada mientras está en venta. 2009 federal income tax forms   Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. 2009 federal income tax forms Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. 2009 federal income tax forms Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. 2009 federal income tax forms Mejoras. 2009 federal income tax forms   Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. 2009 federal income tax forms Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. 2009 federal income tax forms Mejoramientos. 2009 federal income tax forms   Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. 2009 federal income tax forms Restauración. 2009 federal income tax forms   Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. 2009 federal income tax forms Adaptación. 2009 federal income tax forms   Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. 2009 federal income tax forms Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. 2009 federal income tax forms Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. 2009 federal income tax forms Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. 2009 federal income tax forms Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. 2009 federal income tax forms Primas de seguro pagadas por anticipado. 2009 federal income tax forms   Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. 2009 federal income tax forms No puede deducir la prima total en el año en que usted la pague. 2009 federal income tax forms Honorarios legales y otros honorarios profesionales. 2009 federal income tax forms   Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). 2009 federal income tax forms Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. 2009 federal income tax forms También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. 2009 federal income tax forms Impuestos sobre beneficios locales. 2009 federal income tax forms   Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. 2009 federal income tax forms Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. 2009 federal income tax forms No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. 2009 federal income tax forms Gastos de transporte local. 2009 federal income tax forms    Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. 2009 federal income tax forms Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. 2009 federal income tax forms Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. 2009 federal income tax forms   Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. 2009 federal income tax forms Para 2013, la tarifa estándar por milla de uso comercial es 56. 2009 federal income tax forms 5 centavos por milla. 2009 federal income tax forms Para más información, vea el capítulo 26. 2009 federal income tax forms    Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. 2009 federal income tax forms Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. 2009 federal income tax forms Alquiler de equipo. 2009 federal income tax forms   Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. 2009 federal income tax forms Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. 2009 federal income tax forms De ser así, usted no puede deducir estos pagos. 2009 federal income tax forms Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. 2009 federal income tax forms Alquiler de propiedad. 2009 federal income tax forms   Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. 2009 federal income tax forms Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. 2009 federal income tax forms Gastos de viaje. 2009 federal income tax forms   Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. 2009 federal income tax forms Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. 2009 federal income tax forms Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. 2009 federal income tax forms Por medio de la depreciación, se recupera el costo de mejoras. 2009 federal income tax forms Para más información sobre gastos de viaje, vea el capítulo 26. 2009 federal income tax forms    Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. 2009 federal income tax forms   Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. 2009 federal income tax forms Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. 2009 federal income tax forms Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. 2009 federal income tax forms No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. 2009 federal income tax forms Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. 2009 federal income tax forms Ejemplo. 2009 federal income tax forms Su año tributario es el año natural. 2009 federal income tax forms Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. 2009 federal income tax forms Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. 2009 federal income tax forms A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. 2009 federal income tax forms Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. 2009 federal income tax forms Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). 2009 federal income tax forms También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. 2009 federal income tax forms No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. 2009 federal income tax forms Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. 2009 federal income tax forms Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. 2009 federal income tax forms No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. 2009 federal income tax forms Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. 2009 federal income tax forms Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. 2009 federal income tax forms Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. 2009 federal income tax forms Cómo dividir los gastos. 2009 federal income tax forms   Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. 2009 federal income tax forms Puede usar cualquier método razonable para dividir el gasto. 2009 federal income tax forms Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. 2009 federal income tax forms Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. 2009 federal income tax forms Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. 2009 federal income tax forms No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. 2009 federal income tax forms Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. 2009 federal income tax forms Dónde se anota la deducción. 2009 federal income tax forms   Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. 2009 federal income tax forms Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. 2009 federal income tax forms   Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). 2009 federal income tax forms Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. 2009 federal income tax forms Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. 2009 federal income tax forms Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. 2009 federal income tax forms Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. 2009 federal income tax forms Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. 2009 federal income tax forms Usted también tiene que determinar si la unidad habitable se considera una vivienda. 2009 federal income tax forms Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. 2009 federal income tax forms Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. 2009 federal income tax forms Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. 2009 federal income tax forms Unidad habitable. 2009 federal income tax forms    Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. 2009 federal income tax forms Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. 2009 federal income tax forms Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. 2009 federal income tax forms    Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. 2009 federal income tax forms La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. 2009 federal income tax forms Ejemplo. 2009 federal income tax forms Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. 2009 federal income tax forms Usted mismo no usa la habitación y permite solamente que los clientes la usen. 2009 federal income tax forms La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. 2009 federal income tax forms Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. 2009 federal income tax forms Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. 2009 federal income tax forms Esta regla no es aplicable al determinar si la usó como vivienda. 2009 federal income tax forms Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. 2009 federal income tax forms Ejemplo. 2009 federal income tax forms Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). 2009 federal income tax forms Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. 2009 federal income tax forms La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. 2009 federal income tax forms La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). 2009 federal income tax forms La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. 2009 federal income tax forms Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). 2009 federal income tax forms Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. 2009 federal income tax forms El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. 2009 federal income tax forms Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). 2009 federal income tax forms El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). 2009 federal income tax forms Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. 2009 federal income tax forms Nota. 2009 federal income tax forms Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. 2009 federal income tax forms Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. 2009 federal income tax forms Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. 2009 federal income tax forms Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. 2009 federal income tax forms Vea Unidad Habitable Usada como Vivienda, a continuación. 2009 federal income tax forms Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. 2009 federal income tax forms Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. 2009 federal income tax forms Vea ¿Qué es un día de uso personal? , más adelante. 2009 federal income tax forms Precio justo de alquiler. 2009 federal income tax forms   Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. 2009 federal income tax forms El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. 2009 federal income tax forms   Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. 2009 federal income tax forms En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. 2009 federal income tax forms ¿Qué es un día de uso personal?   Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). 2009 federal income tax forms Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. 2009 federal income tax forms Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. 2009 federal income tax forms La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. 2009 federal income tax forms ) y descendientes directos (hijos, nietos, etc. 2009 federal income tax forms ). 2009 federal income tax forms Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. 2009 federal income tax forms Cualquier persona que la use a un precio menor que el precio justo de alquiler. 2009 federal income tax forms Vivienda principal. 2009 federal income tax forms   Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. 2009 federal income tax forms Acuerdo de financiación de patrimonio neto compartido. 2009 federal income tax forms   Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). 2009 federal income tax forms Donación del uso de propiedad. 2009 federal income tax forms   Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. 2009 federal income tax forms Ejemplos. 2009 federal income tax forms   Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. 2009 federal income tax forms Usted y su vecino son copropietarios de un condominio en la playa. 2009 federal income tax forms El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. 2009 federal income tax forms Nadie usó el condominio como vivienda principal. 2009 federal income tax forms Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. 2009 federal income tax forms Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. 2009 federal income tax forms Ejemplo 2. 2009 federal income tax forms Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. 2009 federal income tax forms Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. 2009 federal income tax forms Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. 2009 federal income tax forms Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. 2009 federal income tax forms Ejemplo 3. 2009 federal income tax forms Usted posee una propiedad de alquiler que le arrienda a su hijo. 2009 federal income tax forms Su hijo no tiene interés financiero en esta propiedad. 2009 federal income tax forms La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. 2009 federal income tax forms El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. 2009 federal income tax forms Ejemplo 4. 2009 federal income tax forms Usted le alquila su casa de playa a Josué. 2009 federal income tax forms Josué le alquila a usted su casa en las montañas. 2009 federal income tax forms Cada uno paga un precio justo de alquiler. 2009 federal income tax forms Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. 2009 federal income tax forms Días usados para reparaciones y mantenimiento. 2009 federal income tax forms   Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. 2009 federal income tax forms No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. 2009 federal income tax forms Días usados como vivienda principal antes o después de alquilar. 2009 federal income tax forms   Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. 2009 federal income tax forms No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. 2009 federal income tax forms Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. 2009 federal income tax forms Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. 2009 federal income tax forms Ejemplos. 2009 federal income tax forms   Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. 2009 federal income tax forms Ejemplo 1. 2009 federal income tax forms Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. 2009 federal income tax forms Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. 2009 federal income tax forms Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). 2009 federal income tax forms Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. 2009 federal income tax forms En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. 2009 federal income tax forms El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. 2009 federal income tax forms Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. 2009 federal income tax forms El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). 2009 federal income tax forms Ejemplo 2. 2009 federal income tax forms Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). 2009 federal income tax forms Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. 2009 federal income tax forms Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. 2009 federal income tax forms El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. 2009 federal income tax forms Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). 2009 federal income tax forms Ejemplo 3. 2009 federal income tax forms Usted es dueño de un condominio en un lugar turístico. 2009 federal income tax forms Lo alquiló a un precio justo de alquiler por 170 días durante el año. 2009 federal income tax forms Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. 2009 federal income tax forms De hecho, la familia de usted usó el condominio por 10 de esos días. 2009 federal income tax forms Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). 2009 federal income tax forms Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. 2009 federal income tax forms Su familia también usó el condominio por otros 7 días durante el año. 2009 federal income tax forms Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. 2009 federal income tax forms Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). 2009 federal income tax forms Uso de alquiler mínimo. 2009 federal income tax forms   Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. 2009 federal income tax forms Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. 2009 federal income tax forms Límite sobre las deducciones. 2009 federal income tax forms   Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. 2009 federal income tax forms En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. 2009 federal income tax forms Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. 2009 federal income tax forms Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. 2009 federal income tax forms Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. 2009 federal income tax forms   Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. 2009 federal income tax forms Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. 2009 federal income tax forms   Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. 2009 federal income tax forms Propiedad usada para fines personales. 2009 federal income tax forms   Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. 2009 federal income tax forms Propiedad no usada como vivienda. 2009 federal income tax forms   Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. 2009 federal income tax forms Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . 2009 federal income tax forms Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. 2009 federal income tax forms   Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. 2009 federal income tax forms Vea Límites sobre las Pérdidas de Alquiler , más adelante. 2009 federal income tax forms Propiedad usada como vivienda, y alquilada menos de 15 días. 2009 federal income tax forms   Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). 2009 federal income tax forms No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. 2009 federal income tax forms Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). 2009 federal income tax forms Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. 2009 federal income tax forms Propiedad usada como vivienda, y alquilada 15 días o más. 2009 federal income tax forms   Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. 2009 federal income tax forms Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . 2009 federal income tax forms Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. 2009 federal income tax forms   Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. 2009 federal income tax forms No necesitará usar la Hoja de Trabajo 9-1. 2009 federal income tax forms   Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. 2009 federal income tax forms Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. 2009 federal income tax forms Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. 2009 federal income tax forms Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. 2009 federal income tax forms Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. 2009 federal income tax forms No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. 2009 federal income tax forms Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. 2009 federal income tax forms La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. 2009 federal income tax forms Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. 2009 federal income tax forms Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. 2009 federal income tax forms Impuesto mínimo alternativo. 2009 federal income tax forms   Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. 2009 federal income tax forms La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). 2009 federal income tax forms Declaración de la cantidad correcta de depreciación. 2009 federal income tax forms   Usted debería declarar la cantidad correcta de depreciación cada año tributario. 2009 federal income tax forms Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. 2009 federal income tax forms   Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. 2009 federal income tax forms S. 2009 federal income tax forms Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. 2009 federal income tax forms Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. 2009 federal income tax forms Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. 2009 federal income tax forms Cambio de método contable para deducir depreciación no declarada. 2009 federal income tax forms   Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. 2009 federal income tax forms En algunos casos, puede recibir autorización automática. 2009 federal income tax forms Para más información, vea el capítulo 1 de la Publicación 946, en inglés. 2009 federal income tax forms Terreno. 2009 federal income tax forms   No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. 2009 federal income tax forms Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. 2009 federal income tax forms Información adicional. 2009 federal income tax forms   Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. 2009 federal income tax forms Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. 2009 federal income tax forms Tiene que considerar estas reglas en el mismo orden a continuación. 2009 federal income tax forms Reglas sobre el monto de riesgo. 2009 federal income tax forms Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. 2009 federal income tax forms Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. 2009 federal income tax forms Límites sobre las actividades pasivas. 2009 federal income tax forms Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. 2009 federal income tax forms Sin embargo, existen excepciones. 2009 federal income tax forms Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. 2009 federal income tax forms Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. 2009 federal income tax forms Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. 2009 federal income tax forms Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. 2009 federal income tax forms Vea la Publicación 925, en inglés, para más información. 2009 federal income tax forms Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. 2009 federal income tax forms En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. 2009 federal income tax forms Límites sobre las deducciones y los créditos de actividades pasivas. 2009 federal income tax forms    Las deducciones o pérdidas generadas por actividades pasivas están limitadas. 2009 federal income tax forms Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. 2009 federal income tax forms Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. 2009 federal income tax forms Toda pérdida o crédito excedente se traspasa al año tributario siguiente. 2009 federal income tax forms   Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. 2009 federal income tax forms    Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. 2009 federal income tax forms Agentes de bienes raíces. 2009 federal income tax forms   Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. 2009 federal income tax forms Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. 2009 federal income tax forms Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. 2009 federal income tax forms Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. 2009 federal income tax forms En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. 2009 federal income tax forms Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. 2009 federal income tax forms Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. 2009 federal income tax forms De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. 2009 federal income tax forms Participación activa. 2009 federal income tax forms   Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). 2009 federal income tax forms Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. 2009 federal income tax forms Descuento especial máximo. 2009 federal income tax forms   El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. 2009 federal income tax forms   Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. 2009 federal income tax forms Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. 2009 federal income tax forms   Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. 2009 federal income tax forms Información adicional. 2009 federal income tax forms   Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. 2009 federal income tax forms Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). 2009 federal income tax forms Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. 2009 federal income tax forms Consulte Alquiler sin Fines de Lucro , anteriormente. 2009 federal income tax forms Prestación de servicios sustanciales. 2009 federal income tax forms   Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. 2009 federal income tax forms Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. 2009 federal income tax forms Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. 2009 federal income tax forms Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). 2009 federal income tax forms    Use el Formulario 1065, U. 2009 federal income tax forms S. 2009 federal income tax forms Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). 2009 federal income tax forms Empresa conjunta que reúne los requisitos. 2009 federal income tax forms   Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. 2009 federal income tax forms En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. 2009 federal income tax forms Para más información, vea la Publicación 527, en inglés. 2009 federal income tax forms Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. 2009 federal income tax forms    Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. 2009 federal income tax forms Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). 2009 federal income tax forms Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. 2009 federal income tax forms En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). 2009 federal income tax forms Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. 2009 federal income tax forms , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). 2009 federal income tax forms Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. 2009 federal income tax forms Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. 2009 federal income tax forms Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. 2009 federal income tax forms Complete las líneas 1 y 2 para cada propiedad. 2009 federal income tax forms No obstante, llene las líneas 23a a 26 solamente en un Anexo E. 2009 federal income tax forms En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. 2009 federal income tax forms Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. 2009 federal income tax forms Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. 2009 federal income tax forms Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. 2009 federal income tax forms Vea Reglas sobre el Monto de Riesgo , anteriormente. 2009 federal income tax forms También vea la Publicación 925, en inglés. 2009 federal income tax forms Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. 2009 federal income tax forms Vea Límites sobre las Actividades Pasivas , anteriormente. 2009 federal income tax forms La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. 2009 federal income tax forms Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. 2009 federal income tax forms También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). 2009 federal income tax forms Hoja de Trabajo 9-1. 2009 federal income tax forms Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . 2009 federal income tax forms ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. 2009 federal income tax forms Porcentaje del Uso de Alquiler A. 2009 federal income tax forms Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. 2009 federal income tax forms       B. 2009 federal income tax forms Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. 2009 federal income tax forms       C. 2009 federal income tax forms Número total de días de uso de alquiler. 2009 federal income tax forms Reste la línea B de la línea A C. 2009 federal income tax forms       D. 2009 federal income tax forms Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. 2009 federal income tax forms       E. 2009 federal income tax forms Total de días de uso de alquiler y de uso personal. 2009 federal income tax forms Sume las líneas C y D E. 2009 federal income tax forms       F. 2009 federal income tax forms Porcentaje de gastos permitidos de alquiler. 2009 federal income tax forms Divida la línea C por la línea E     F. 2009 federal income tax forms   PARTE II. 2009 federal income tax forms Gastos de Alquiler Permisibles 1. 2009 federal income tax forms Anote los alquileres recibidos 1. 2009 federal income tax forms   2a. 2009 federal income tax forms Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. 2009 federal income tax forms       b. 2009 federal income tax forms Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. 2009 federal income tax forms       c. 2009 federal income tax forms Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. 2009 federal income tax forms       d. 2009 federal income tax forms Anote los gastos directos de alquiler (vea las instrucciones) d. 2009 federal income tax forms       e. 2009 federal income tax forms Gastos de alquiler totalmente deducibles. 2009 federal income tax forms Sume las líneas 2a a 2d. 2009 federal income tax forms Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. 2009 federal income tax forms   3. 2009 federal income tax forms Reste la línea 2e de la línea 1. 2009 federal income tax forms Si es cero o menos, anote −0− 3. 2009 federal income tax forms   4a. 2009 federal income tax forms Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. 2009 federal income tax forms       b. 2009 federal income tax forms Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. 2009 federal income tax forms       c. 2009 federal income tax forms Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. 2009 federal income tax forms       d. 2009 federal income tax forms Sume las líneas 4a a 4c d. 2009 federal income tax forms       e. 2009 federal income tax forms Gastos permisibles. 2009 federal income tax forms Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. 2009 federal income tax forms   5. 2009 federal income tax forms Reste la línea 4e de la línea 3. 2009 federal income tax forms Si es cero o menos, anote −0− 5. 2009 federal income tax forms   6a. 2009 federal income tax forms Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. 2009 federal income tax forms       b. 2009 federal income tax forms Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. 2009 federal income tax forms       c. 2009 federal income tax forms Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. 2009 federal income tax forms       d. 2009 federal income tax forms Sume las líneas 6a a 6c d. 2009 federal income tax forms       e. 2009 federal income tax forms Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. 2009 federal income tax forms Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. 2009 federal income tax forms   PARTE III. 2009 federal income tax forms Gastos no Permitidos Trasladados al Año Siguiente 7a. 2009 federal income tax forms Gastos de funcionamiento a trasladarse al año siguiente. 2009 federal income tax forms Reste la línea 4e de la línea 4d 7a. 2009 federal income tax forms   b. 2009 federal income tax forms Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. 2009 federal income tax forms  Reste la línea 6e de la línea 6d b. 2009 federal income tax forms   Instrucciones de la Hoja de Trabajo 9-1. 2009 federal income tax forms Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. 2009 federal income tax forms Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. 2009 federal income tax forms Línea 2a. 2009 federal income tax forms Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. 2009 federal income tax forms No incluya intereses sobre un préstamo que no benefició a la unidad habitable. 2009 federal income tax forms Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. 2009 federal income tax forms Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. 2009 federal income tax forms Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. 2009 federal income tax forms   Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. 2009 federal income tax forms Vea las Instrucciones del Anexo A. 2009 federal income tax forms No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. 2009 federal income tax forms Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. 2009 federal income tax forms Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. 2009 federal income tax forms   Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. 2009 federal income tax forms En vez de esto, calcule la parte personal en un Anexo A distinto. 2009 federal income tax forms Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. 2009 federal income tax forms           Línea 2c. 2009 federal income tax forms Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. 2009 federal income tax forms Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. 2009 federal income tax forms Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. 2009 federal income tax forms En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. 2009 federal income tax forms Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. 2009 federal income tax forms   Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. 2009 federal income tax forms En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. 2009 federal income tax forms           Línea 2d. 2009 federal income tax forms Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. 2009 federal income tax forms Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. 2009 federal income tax forms También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. 2009 federal income tax forms           Línea 2e. 2009 federal income tax forms Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. 2009 federal income tax forms Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. 2009 federal income tax forms           Línea 4b. 2009 federal income tax forms En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. 2009 federal income tax forms Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. 2009 federal income tax forms No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). 2009 federal income tax forms           Línea 4e. 2009 federal income tax forms Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. 2009 federal income tax forms *           Línea 6a. 2009 federal income tax forms Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. 2009 federal income tax forms   A. 2009 federal income tax forms Anote la cantidad de la línea 10 del Formulario 4684       B. 2009 federal income tax forms Anote la parte de alquiler de la línea A       C. 2009 federal income tax forms Anote la cantidad de la línea 2c de esta hoja de trabajo       D. 2009 federal income tax forms Reste la línea C de la línea B. 2009 federal income tax forms Anote el resultado aquí y en la línea 6a de esta hoja de trabajo               Línea 6e. 2009 federal income tax forms Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. 2009 federal income tax forms * *Asignación de la deducción limitada. 2009 federal income tax forms Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. 2009 federal income tax forms Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. 2009 federal income tax forms