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2009 Taxes Late

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2009 Taxes Late

2009 taxes late Publication 925 - Main Content Table of Contents Passive Activity LimitsWho Must Use These Rules? Passive Activity Loss Passive Activity Credit Publicly Traded Partnership Excess Farm Loss Passive Activities Activities That Are Not Passive Activities Passive Activity Income and Deductions Grouping Your Activities Recharacterization of Passive Income Dispositions How To Report Your Passive Activity Loss Comprehensive ExampleGeneral Information At-Risk LimitsWho Is Affected? Activities Covered by the At-Risk Rules At-Risk Amounts Amounts Not At Risk Reductions of Amounts At Risk Recapture Rule How To Get Tax HelpLow Income Taxpayer Clinics Passive Activity Limits Who Must Use These Rules? The passive activity rules apply to: Individuals, Estates, Trusts (other than grantor trusts), Personal service corporations, and Closely held corporations. 2009 taxes late Even though the rules do not apply to grantor trusts, partnerships, and S corporations directly, they do apply to the owners of these entities. 2009 taxes late For information about personal service corporations and closely held corporations, including definitions and how the passive activity rules apply to these corporations, see Form 8810 and its instructions. 2009 taxes late Before applying the passive activity limits, you must first determine the amount of the deductions disallowed under the basis, excess farm loss, or at-risk rules. 2009 taxes late See Passive Activity Deductions, later. 2009 taxes late Passive Activity Loss Generally, the passive activity loss for the tax year is not allowed. 2009 taxes late However, there is a special allowance under which some or all of your passive activity loss may be allowed. 2009 taxes late See Special $25,000 allowance , later. 2009 taxes late Definition of passive activity loss. 2009 taxes late    Generally, your passive activity loss for the tax year is the excess of your passive activity deductions over your passive activity gross income. 2009 taxes late See Passive Activity Income and Deductions , later. 2009 taxes late   For a closely held corporation, the passive activity loss is the excess of passive activity deductions over the sum of passive activity gross income and net active income. 2009 taxes late For details on net active income, see the Instructions for Form 8810. 2009 taxes late For the definition of passive activity gross income, see Passive Activity Income , later. 2009 taxes late For the definition of passive activity deductions, see Passive Activity Deductions , later. 2009 taxes late Identification of Disallowed Passive Activity Deductions If all or a part of your passive activity loss is disallowed for the tax year, you may need to allocate the disallowed passive activity loss among different passive activities and among different deductions within a passive activity. 2009 taxes late Allocation of disallowed passive activity loss among activities. 2009 taxes late   If all or any part of your passive activity loss is disallowed for the tax year, a ratable portion of the loss (if any) from each of your passive activities is disallowed. 2009 taxes late The ratable portion of a loss from an activity is computed by multiplying the passive activity loss that is disallowed for the tax year by the fraction obtained by dividing: The loss from the activity for the tax year; by The sum of the losses for the tax year from all activities having losses for the tax year. 2009 taxes late Use Worksheet 5 of Form 8582 to figure the ratable portion of the loss from each activity that is disallowed. 2009 taxes late Loss from an activity. 2009 taxes late   The term “loss from an activity” means: The amount by which the passive activity deductions (defined later) from the activity for the tax year exceed the passive activity gross income (defined later) from the activity for the tax year; reduced by Any part of such amount that is allowed under the Special $25,000 Allowance , later. 2009 taxes late   If your passive activity gross income from significant participation passive activities (defined later) for the tax year is more than your passive activity deductions from those activities for the tax year, those activities shall be treated, solely for purposes of figuring your loss from the activity, as a single activity that does not have a loss for such taxable year. 2009 taxes late See Significant Participation Passive Activities , later. 2009 taxes late Example. 2009 taxes late John Pine holds interests in three passive activities, A, B, and C. 2009 taxes late The gross income and deductions from these activities for the taxable year are as follows:   A B C Total Gross income $7,000 $4,000 $12,000 $23,000 Deductions (16,000) (20,000) (8,000) (44,000)           Net income (loss) ($9,000) ($16,000) $4,000 ($21,000)   John Pine’s $21,000 passive activity loss for the taxable year is disallowed. 2009 taxes late Therefore, a ratable portion of the losses from activities A and B is disallowed. 2009 taxes late He figures the disallowed portion of each loss as follows: A: $21,000 x $9,000/$25,000 $7,560 B: $21,000 x $16,000/$25,000 13,440     Total $21,000 Allocation within loss activities. 2009 taxes late   If all or any part of your loss from an activity is disallowed under Allocation of disallowed passive activity loss among activities for the tax year, a ratable portion of each of your passive activity deductions (defined later), other than an excluded deduction (defined below) from such activity is disallowed. 2009 taxes late The ratable portion of a passive activity deduction is the amount of the disallowed portion of the loss from the activity for the tax year multiplied by the fraction obtained by dividing: The amount of such deduction; by The sum of all of your passive activity deductions (other than excluded deductions) from that activity from the tax year. 2009 taxes late Excluded deductions. 2009 taxes late    “Excluded deduction” means any passive activity deduction that is taken into account in computing your net income from an item of property for a taxable year in which an amount of the taxpayer's gross income from such item of property is treated as not from a passive activity. 2009 taxes late See Recharacterization of Passive Income , later. 2009 taxes late Separately identified deductions. 2009 taxes late   In identifying the deductions from an activity that are disallowed, you do not need to account separately for a deduction unless such deduction may, if separately taken into account, result in an income tax liability for any tax year different from that which would result were such deduction not taken into account separately. 2009 taxes late   Use Form 8582, Worksheet 7, for any activity if you have passive activity deductions for that activity that must be separately identified. 2009 taxes late   Deductions that must be accounted for separately include (but are not limited to) the following deductions. 2009 taxes late Deductions that arise in a rental real estate activity in tax years in which you actively participate in such activity. 2009 taxes late See Active participation , later. 2009 taxes late Deductions that arise in a rental real estate activity in tax years in which you do not actively participate in such activity. 2009 taxes late See Active participation , later. 2009 taxes late Losses from sales or exchanges of capital assets. 2009 taxes late Section 1231 losses. 2009 taxes late See Section 1231 Gains and Losses in Publication 544, Sales and Other Disposition of Assets, for more information. 2009 taxes late Carryover of Disallowed Deductions In the case of an activity with respect to which any deductions or credits are disallowed for a taxable year (the loss activity), the disallowed deductions are allocated among your activities for the next tax year in a manner that reasonably reflects the extent to which each activity continues the loss activity. 2009 taxes late The disallowed deductions or credits allocated to an activity under the preceding sentence are treated as deductions or credits from the activity for the next tax year. 2009 taxes late For more information, see Regulations section 1. 2009 taxes late 469-1(f)(4). 2009 taxes late Passive Activity Credit Generally, the passive activity credit for the tax year is disallowed. 2009 taxes late The passive activity credit is the amount by which the sum of all your credits subject to the passive activity rules exceed your regular tax liability allocable to all passive activities for the tax year. 2009 taxes late Credits that are included in figuring the general business credit are subject to the passive activity rules. 2009 taxes late See the Instructions for Form 8582-CR for more information. 2009 taxes late Publicly Traded Partnership You must apply the rules in this part separately to your income or loss from a passive activity held through a publicly traded partnership (PTP). 2009 taxes late You also must apply the limit on passive activity credits separately to your credits from a passive activity held through a PTP. 2009 taxes late You can offset deductions from passive activities of a PTP only against income or gain from passive activities of the same PTP. 2009 taxes late Likewise, you can offset credits from passive activities of a PTP only against the tax on the net passive income from the same PTP. 2009 taxes late This separate treatment rule also applies to a regulated investment company holding an interest in a PTP for the items attributable to that interest. 2009 taxes late For more information on how to apply the passive activity loss rules to PTPs, and on how to apply the limit on passive activity credits to PTPs, see Publicly Traded Partnerships (PTPs) in the Instructions for Forms 8582 and 8582-CR, respectively. 2009 taxes late Excess Farm Loss If you receive an applicable subsidy for any tax year and you have an excess farm loss for the tax year, special rules apply. 2009 taxes late These rules do not apply to C corporations. 2009 taxes late For information, see the Instructions for Schedule F (Form 1040), Profit or Loss From Farming. 2009 taxes late Passive Activities There are two kinds of passive activities. 2009 taxes late Trade or business activities in which you do not materially participate during the year. 2009 taxes late Rental activities, even if you do materially participate in them, unless you are a real estate professional. 2009 taxes late Material participation in a trade or business is discussed later, under Activities That Are Not Passive Activities . 2009 taxes late Treatment of former passive activities. 2009 taxes late   A former passive activity is an activity that was a passive activity in any earlier tax year, but is not a passive activity in the current tax year. 2009 taxes late You can deduct a prior year's unallowed loss from the activity up to the amount of your current year net income from the activity. 2009 taxes late Treat any remaining prior year unallowed loss like you treat any other passive loss. 2009 taxes late   In addition, any prior year unallowed passive activity credits from a former passive activity offset the allocable part of your current year tax liability. 2009 taxes late The allocable part of your current year tax liability is that part of this year's tax liability that is allocable to the current year net income from the former passive activity. 2009 taxes late You figure this after you reduce your net income from the activity by any prior year unallowed loss from that activity (but not below zero). 2009 taxes late Trade or Business Activities A trade or business activity is an activity that: Involves the conduct of a trade or business (that is, deductions would be allowable under section 162 of the Internal Revenue Code if other limitations, such as the passive activity rules, did not apply), Is conducted in anticipation of starting a trade or business, or Involves research or experimental expenditures that are deductible under Internal Revenue Code section 174 (or that would be deductible if you chose to deduct rather than capitalize them). 2009 taxes late A trade or business activity does not include a rental activity or the rental of property that is incidental to an activity of holding the property for investment. 2009 taxes late You generally report trade or business activities on Schedule C, C-EZ, F, or in Part II or III of Schedule E. 2009 taxes late Rental Activities A rental activity is a passive activity even if you materially participated in that activity, unless you materially participated as a real estate professional. 2009 taxes late See Real Estate Professional under Activities That Are Not Passive Activities, later. 2009 taxes late An activity is a rental activity if tangible property (real or personal) is used by customers or held for use by customers, and the gross income (or expected gross income) from the activity represents amounts paid (or to be paid) mainly for the use of the property. 2009 taxes late It does not matter whether the use is under a lease, a service contract, or some other arrangement. 2009 taxes late Exceptions. 2009 taxes late   Your activity is not a rental activity if any of the following apply. 2009 taxes late The average period of customer use of the property is 7 days or less. 2009 taxes late You figure the average period of customer use by dividing the total number of days in all rental periods by the number of rentals during the tax year. 2009 taxes late If the activity involves renting more than one class of property, multiply the average period of customer use of each class by a fraction. 2009 taxes late The numerator of the fraction is the gross rental income from that class of property and the denominator is the activity's total gross rental income. 2009 taxes late The activity's average period of customer use will equal the sum of the amounts for each class. 2009 taxes late The average period of customer use of the property, as figured in (1) above, is 30 days or less and you provide significant personal services with the rentals. 2009 taxes late Significant personal services include only services performed by individuals. 2009 taxes late To determine if personal services are significant, all relevant facts and circumstances are taken into consideration, including the frequency of the services, the type and amount of labor required to perform the services, and the value of the services relative to the amount charged for use of the property. 2009 taxes late Significant personal services do not include the following. 2009 taxes late Services needed to permit the lawful use of the property, Services to repair or improve property that would extend its useful life for a period substantially longer than the average rental, and Services that are similar to those commonly provided with long-term rentals of real estate, such as cleaning and maintenance of common areas or routine repairs. 2009 taxes late You provide extraordinary personal services in making the rental property available for customer use. 2009 taxes late Services are extraordinary personal services if they are performed by individuals and the customers' use of the property is incidental to their receipt of the services. 2009 taxes late The rental is incidental to a nonrental activity. 2009 taxes late The rental of property is incidental to an activity of holding property for investment if the main purpose of holding the property is to realize a gain from its appreciation and the gross rental income from the property is less than 2% of the smaller of the property's unadjusted basis or fair market value. 2009 taxes late The unadjusted basis of property is its cost not reduced by depreciation or any other basis adjustment. 2009 taxes late The rental of property is incidental to a trade or business activity if all of the following apply. 2009 taxes late You own an interest in the trade or business activity during the year. 2009 taxes late The rental property was used mainly in that trade or business activity during the current year, or during at least 2 of the 5 preceding tax years. 2009 taxes late Your gross rental income from the property is less than 2% of the smaller of its unadjusted basis or fair market value. 2009 taxes late Lodging provided to an employee or the employee's spouse or dependents is incidental to the activity or activities in which the employee performs services if the lodging is furnished for the employer's convenience. 2009 taxes late You customarily make the rental property available during defined business hours for nonexclusive use by various customers. 2009 taxes late You provide the property for use in a nonrental activity in your capacity as an owner of an interest in the partnership, S corporation, or joint venture conducting that activity. 2009 taxes late    If you meet any of the exceptions listed above, see the instructions for Form 8582 for information about how to report any income or loss from the activity. 2009 taxes late Special $25,000 allowance. 2009 taxes late   If you or your spouse actively participated in a passive rental real estate activity, the amount of the passive activity loss that is disallowed is decreased and you therefore can deduct up to $25,000 of loss from the activity from your nonpassive income. 2009 taxes late This special allowance is an exception to the general rule disallowing the passive activity loss. 2009 taxes late Similarly, you can offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. 2009 taxes late   If you are married, filing a separate return, and lived apart from your spouse for the entire tax year, your special allowance cannot be more than $12,500. 2009 taxes late If you lived with your spouse at any time during the year and are filing a separate return, you cannot use the special allowance to reduce your nonpassive income or tax on nonpassive income. 2009 taxes late   The maximum special allowance is reduced if your modified adjusted gross income exceeds certain amounts. 2009 taxes late See Phaseout rule , later. 2009 taxes late Example. 2009 taxes late Kate, a single taxpayer, has $70,000 in wages, $15,000 income from a limited partnership, a $26,000 loss from rental real estate activities in which she actively participated, and is not subject to the modified adjusted gross income phaseout rule. 2009 taxes late She can use $15,000 of her $26,000 loss to offset her $15,000 passive income from the partnership. 2009 taxes late She actively participated in her rental real estate activities, so she can use the remaining $11,000 rental real estate loss to offset $11,000 of her nonpassive income (wages). 2009 taxes late Commercial revitalization deduction (CRD). 2009 taxes late   The special allowance must first be applied to losses from rental real estate activities figured without the CRD. 2009 taxes late Any remaining part of the special allowance is available for the CRD from the rental real estate activities and is not subject to the active participation rules or the phaseout based on modified adjusted gross income. 2009 taxes late You cannot claim a CRD for a building placed in service after December 31, 2009. 2009 taxes late Active participation. 2009 taxes late   Active participation is not the same as material participation (defined later). 2009 taxes late Active participation is a less stringent standard than material participation. 2009 taxes late For example, you may be treated as actively participating if you make management decisions in a significant and bona fide sense. 2009 taxes late Management decisions that count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and similar decisions. 2009 taxes late   Only individuals can actively participate in rental real estate activities. 2009 taxes late However, a decedent's estate is treated as actively participating for its tax years ending less than 2 years after the decedent's death, if the decedent would have satisfied the active participation requirement for the activity for the tax year the decedent died. 2009 taxes late   A decedent's qualified revocable trust can also be treated as actively participating if both the trustee and the executor (if any) of the estate choose to treat the trust as part of the estate. 2009 taxes late The choice applies to tax years ending after the decedent's death and before: 2 years after the decedent's death if no estate tax return is required, or 6 months after the estate tax liability is finally determined if an estate tax return is required. 2009 taxes late   The choice is irrevocable and cannot be made later than the due date for the estate's first income tax return (including any extensions). 2009 taxes late   Limited partners are not treated as actively participating in a partnership's rental real estate activities. 2009 taxes late   You are not treated as actively participating in a rental real estate activity unless your interest in the activity (including your spouse's interest) was at least 10% (by value) of all interests in the activity throughout the year. 2009 taxes late   Active participation is not required to take the low-income housing credit, the rehabilitation investment credit, or CRD from rental real estate activities. 2009 taxes late Example. 2009 taxes late Mike, a single taxpayer, had the following income and loss during the tax year: Salary $42,300 Dividends 300 Interest 1,400 Rental loss (4,000) The rental loss came from a house Mike owned. 2009 taxes late He advertised and rented the house to the current tenant himself. 2009 taxes late He also collected the rents and did the repairs or hired someone to do them. 2009 taxes late Even though the rental loss is a loss from a passive activity, Mike can use the entire $4,000 loss to offset his other income because he actively participated. 2009 taxes late Phaseout rule. 2009 taxes late   The maximum special allowance of $25,000 ($12,500 for married individuals filing separate returns and living apart at all times during the year) is reduced by 50% of the amount of your modified adjusted gross income that is more than $100,000 ($50,000 if you are married filing separately). 2009 taxes late If your modified adjusted gross income is $150,000 or more ($75,000 or more if you are married filing separately), you generally cannot use the special allowance. 2009 taxes late    Modified adjusted gross income for this purpose is your adjusted gross income figured without the following. 2009 taxes late Taxable social security and tier 1 railroad retirement benefits. 2009 taxes late Deductible contributions to individual retirement accounts (IRAs) and section 501(c)(18) pension plans. 2009 taxes late The exclusion from income of interest from qualified U. 2009 taxes late S. 2009 taxes late savings bonds used to pay qualified higher education expenses. 2009 taxes late The exclusion from income of amounts received from an employer's adoption assistance program. 2009 taxes late Passive activity income or loss included on Form 8582. 2009 taxes late Any rental real estate loss allowed because you materially participated in the rental activity as a Real Estate Professional (as discussed later, under Activities That Are Not Passive Activities). 2009 taxes late Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the instructions for Form 8582). 2009 taxes late The deduction for the employer-equivalent portion of self-employment tax. 2009 taxes late The deduction for domestic production activities. 2009 taxes late The deduction allowed for interest on student loans. 2009 taxes late The deduction for qualified tuition and related expenses. 2009 taxes late Example. 2009 taxes late During 2013, John was unmarried and was not a real estate professional. 2009 taxes late For 2013, he had $120,000 in salary and a $31,000 loss from his rental real estate activities in which he actively participated. 2009 taxes late His modified adjusted gross income is $120,000. 2009 taxes late When he files his 2013 return, he can deduct only $15,000 of his passive activity loss. 2009 taxes late He must carry over the remaining $16,000 passive activity loss to 2014. 2009 taxes late He figures his deduction and carryover as follows: Adjusted gross income, modified as required $120,000       Minus amount not subject to phaseout 100,000 Amount subject to phaseout rule $20,000 Multiply by 50% × 50% Required reduction to special allowance $10,000 Maximum special allowance $25,000 Minus required reduction (see above) 10,000 Adjusted special allowance $15,000 Passive loss from rental real estate $31,000 Deduction allowable/Adjusted  special allowance (see above) 15,000       Amount that must be carried forward $16,000 Exceptions to the phaseout rules. 2009 taxes late   A higher phaseout range applies to rehabilitation investment credits from rental real estate activities. 2009 taxes late For those credits, the phaseout of the $25,000 special allowance starts when your modified adjusted gross income exceeds $200,000 ($100,000 if you are a married individual filing a separate return and living apart at all times during the year). 2009 taxes late   There is no phaseout of the $25,000 special allowance for low-income housing credits or for the CRD. 2009 taxes late Ordering rules. 2009 taxes late   If you have more than one of the exceptions to the phaseout rules in the same tax year, you must apply the $25,000 phaseout against your passive activity losses and credits in the following order. 2009 taxes late The portion of passive activity losses not attributable to the CRD. 2009 taxes late The portion of passive activity losses attributable to the CRD. 2009 taxes late The portion of passive activity credits attributable to credits other than the rehabilitation and low-income housing credits. 2009 taxes late The portion of passive activity credits attributable to the rehabilitation credit. 2009 taxes late The portion of passive activity credits attributable to the low-income housing credit. 2009 taxes late Activities That Are Not Passive Activities The following are not passive activities. 2009 taxes late Trade or business activities in which you materially participated for the tax year. 2009 taxes late A working interest in an oil or gas well which you hold directly or through an entity that does not limit your liability (such as a general partner interest in a partnership). 2009 taxes late It does not matter whether you materially participated in the activity for the tax year. 2009 taxes late However, if your liability was limited for part of the year (for example, you converted your general partner interest to a limited partner interest during the year) and you had a net loss from the well for the year, some of your income and deductions from the working interest may be treated as passive activity gross income and passive activity deductions. 2009 taxes late  See Temporary Regulations section 1. 2009 taxes late 469-1T(e)(4)(ii). 2009 taxes late The rental of a dwelling unit that you also used for personal purposes during the year for more than the greater of 14 days or 10% of the number of days during the year that the home was rented at a fair rental. 2009 taxes late An activity of trading personal property for the account of those who own interests in the activity. 2009 taxes late See Temporary Regulations section 1. 2009 taxes late 469-1T(e)(6). 2009 taxes late Rental real estate activities in which you materially participated as a real estate professional. 2009 taxes late See Real Estate Professional , later. 2009 taxes late You should not enter income and losses from these activities on Form 8582. 2009 taxes late Instead, enter them on the forms or schedules you would normally use. 2009 taxes late Material Participation A trade or business activity is not a passive activity if you materially participated in the activity. 2009 taxes late Material participation tests. 2009 taxes late    You materially participated in a trade or business activity for a tax year if you satisfy any of the following tests. 2009 taxes late You participated in the activity for more than 500 hours. 2009 taxes late Your participation was substantially all the participation in the activity of all individuals for the tax year, including the participation of individuals who did not own any interest in the activity. 2009 taxes late You participated in the activity for more than 100 hours during the tax year, and you participated at least as much as any other individual (including individuals who did not own any interest in the activity) for the year. 2009 taxes late The activity is a significant participation activity, and you participated in all significant participation activities for more than 500 hours. 2009 taxes late A significant participation activity is any trade or business activity in which you participated for more than 100 hours during the year and in which you did not materially participate under any of the material participation tests, other than this test. 2009 taxes late See Significant Participation Passive Activities , under Recharacterization of Passive Income, later. 2009 taxes late You materially participated in the activity for any 5 (whether or not consecutive) of the 10 immediately preceding tax years. 2009 taxes late The activity is a personal service activity in which you materially participated for any 3 (whether or not consecutive) preceding tax years. 2009 taxes late An activity is a personal service activity if it involves the performance of personal services in the fields of health (including veterinary services), law, engineering, architecture, accounting, actuarial science, performing arts, consulting, or any other trade or business in which capital is not a material income-producing factor. 2009 taxes late Based on all the facts and circumstances, you participated in the activity on a regular, continuous, and substantial basis during the year. 2009 taxes late   You did not materially participate in the activity under test (7) if you participated in the activity for 100 hours or less during the year. 2009 taxes late Your participation in managing the activity does not count in determining whether you materially participated under this test if: Any person other than you received compensation for managing the activity, or Any individual spent more hours during the tax year managing the activity than you did (regardless of whether the individual was compensated for the management services). 2009 taxes late Participation. 2009 taxes late   In general, any work you do in connection with an activity in which you own an interest is treated as participation in the activity. 2009 taxes late Work not usually performed by owners. 2009 taxes late   You do not treat the work you do in connection with an activity as participation in the activity if both of the following are true. 2009 taxes late The work is not work that is customarily done by the owner of that type of activity. 2009 taxes late One of your main reasons for doing the work is to avoid the disallowance of any loss or credit from the activity under the passive activity rules. 2009 taxes late Participation as an investor. 2009 taxes late   You do not treat the work you do in your capacity as an investor in an activity as participation unless you are directly involved in the day-to-day management or operations of the activity. 2009 taxes late Work you do as an investor includes: Studying and reviewing financial statements or reports on operations of the activity, Preparing or compiling summaries or analyses of the finances or operations of the activity for your own use, and Monitoring the finances or operations of the activity in a nonmanagerial capacity. 2009 taxes late Spouse's participation. 2009 taxes late   Your participation in an activity includes your spouse's participation. 2009 taxes late This applies even if your spouse did not own any interest in the activity and you and your spouse do not file a joint return for the year. 2009 taxes late Proof of participation. 2009 taxes late You can use any reasonable method to prove your participation in an activity for the year. 2009 taxes late You do not have to keep contemporaneous daily time reports, logs, or similar documents if you can establish your participation in some other way. 2009 taxes late For example, you can show the services you performed and the approximate number of hours spent by using an appointment book, calendar, or narrative summary. 2009 taxes late Limited partners. 2009 taxes late   If you owned an activity as a limited partner, you generally are not treated as materially participating in the activity. 2009 taxes late However, you are treated as materially participating in the activity if you met test (1), (5), or (6) under Material participation tests , discussed earlier, for the tax year. 2009 taxes late   You are not treated as a limited partner, however, if you also were a general partner in the partnership at all times during the partnership's tax year ending with or within your tax year (or, if shorter, during that part of the partnership's tax year in which you directly or indirectly owned your limited partner interest). 2009 taxes late Retired or disabled farmer and surviving spouse of a farmer. 2009 taxes late   If you are a retired or disabled farmer, you are treated as materially participating in a farming activity if you materially participated for 5 or more of the 8 years before your retirement or disability. 2009 taxes late Similarly, if you are a surviving spouse of a farmer, you are treated as materially participating in a farming activity if the real property used in the activity meets the estate tax rules for special valuation of farm property passed from a qualifying decedent, and you actively manage the farm. 2009 taxes late Corporations. 2009 taxes late   A closely held corporation or a personal service corporation is treated as materially participating in an activity only if one or more shareholders holding more than 50% by value of the outstanding stock of the corporation materially participate in the activity. 2009 taxes late   A closely held corporation can also satisfy the material participation standard by meeting the first two requirements for the qualifying business exception from the at-risk limits. 2009 taxes late See Special exception for qualified corporations under Activities Covered by the At-Risk Rules, later. 2009 taxes late Real Estate Professional Generally, rental activities are passive activities even if you materially participated in them. 2009 taxes late However, if you qualified as a real estate professional, rental real estate activities in which you materially participated are not passive activities. 2009 taxes late For this purpose, each interest you have in a rental real estate activity is a separate activity, unless you choose to treat all interests in rental real estate activities as one activity. 2009 taxes late See the Instructions for Schedule E (Form 1040), Supplemental Income and Loss, for information about making this choice. 2009 taxes late If you qualified as a real estate professional for 2013, report income or losses from rental real estate activities in which you materially participated as nonpassive income or losses, and complete line 43 of Schedule E (Form 1040). 2009 taxes late If you also have an unallowed loss from these activities from an earlier year when you did not qualify, see Treatment of former passive activities under Passive Activities, earlier. 2009 taxes late Qualifications. 2009 taxes late   You qualified as a real estate professional for the year if you met both of the following requirements. 2009 taxes late More than half of the personal services you performed in all trades or businesses during the tax year were performed in real property trades or businesses in which you materially participated. 2009 taxes late You performed more than 750 hours of services during the tax year in real property trades or businesses in which you materially participated. 2009 taxes late   Do not count personal services you performed as an employee in real property trades or businesses unless you were a 5% owner of your employer. 2009 taxes late You were a 5% owner if you owned (or are considered to have owned) more than 5% of your employer's outstanding stock, outstanding voting stock, or capital or profits interest. 2009 taxes late   If you file a joint return, do not count your spouse's personal services to determine whether you met the preceding requirements. 2009 taxes late However, you can count your spouse's participation in an activity in determining if you materially participated. 2009 taxes late Real property trades or businesses. 2009 taxes late   A real property trade or business is a trade or business that does any of the following with real property. 2009 taxes late Develops or redevelops it. 2009 taxes late Constructs or reconstructs it. 2009 taxes late Acquires it. 2009 taxes late Converts it. 2009 taxes late Rents or leases it. 2009 taxes late Operates or manages it. 2009 taxes late Brokers it. 2009 taxes late Closely held corporations. 2009 taxes late   A closely held corporation can qualify as a real estate professional if more than 50% of the gross receipts for its tax year came from real property trades or businesses in which it materially participated. 2009 taxes late Passive Activity Income and Deductions In figuring your net income or loss from a passive activity, take into account only passive activity income and passive activity deductions. 2009 taxes late Self-charged interest. 2009 taxes late   Certain self-charged interest income or deductions may be treated as passive activity gross income or passive activity deductions if the loan proceeds are used in a passive activity. 2009 taxes late   Generally, self-charged interest income and deductions result from loans between you and a partnership or S corporation in which you had a direct or indirect ownership interest. 2009 taxes late This includes both loans you made to the partnership or S corporation and loans the partnership or S corporation made to you. 2009 taxes late   It also includes loans from one partnership or S corporation to another partnership or S corporation if each owner in the borrowing entity has the same proportional ownership interest in the lending entity. 2009 taxes late    Exception. 2009 taxes late The self-charged interest rules do not apply to your interest in a partnership or S corporation if the entity made an election under Regulations section 1. 2009 taxes late 469-7(g) to avoid the application of these rules. 2009 taxes late For more details on the self-charged interest rules, see Regulations section 1. 2009 taxes late 469-7. 2009 taxes late Passive Activity Income Passive activity income includes all income from passive activities and generally includes gain from disposition of an interest in a passive activity or property used in a passive activity. 2009 taxes late Passive activity income does not include the following items. 2009 taxes late Income from an activity that is not a passive activity. 2009 taxes late These activities are discussed under Activities That Are Not Passive Activities , earlier. 2009 taxes late Portfolio income. 2009 taxes late This includes interest, dividends, annuities, and royalties not derived in the ordinary course of a trade or business. 2009 taxes late It includes gain or loss from the disposition of property that produces these types of income or that is held for investment. 2009 taxes late The exclusion for portfolio income does not apply to self-charged interest treated as passive activity income. 2009 taxes late For more information on self-charged interest, see Self-charged interest , earlier. 2009 taxes late Personal service income. 2009 taxes late This includes salaries, wages, commissions, self-employment income from trade or business activities in which you materially participated, deferred compensation, taxable social security and other retirement benefits, and payments from partnerships to partners for personal services. 2009 taxes late Income from positive section 481 adjustments allocated to activities other than passive activities. 2009 taxes late (Section 481 adjustments are adjustments that must be made due to changes in your accounting method. 2009 taxes late ) Income or gain from investments of working capital. 2009 taxes late Income from an oil or gas property if you treated any loss from a working interest in the property for any tax year beginning after 1986 as a nonpassive loss, as discussed in item (2) under Activities That Are Not Passive Activities , earlier. 2009 taxes late This also applies to income from other oil and gas property the basis of which is determined wholly or partly by the basis of the property in the preceding sentence. 2009 taxes late Any income from intangible property, such as a patent, copyright, or literary, musical, or artistic composition, if your personal efforts significantly contributed to the creation of the property. 2009 taxes late Any other income that must be treated as nonpassive income. 2009 taxes late See Recharacterization of Passive Income , later. 2009 taxes late Overall gain from any interest in a publicly traded partnership. 2009 taxes late See Publicly Traded Partnerships (PTPs) in the instructions for Form 8582. 2009 taxes late State, local, and foreign income tax refunds. 2009 taxes late Income from a covenant not to compete. 2009 taxes late Reimbursement of a casualty or theft loss included in gross income to recover all or part of a prior year loss deduction, if the loss deduction was not a passive activity deduction. 2009 taxes late Alaska Permanent Fund dividends. 2009 taxes late Cancellation of debt income, if at the time the debt is discharged the debt is not allocated to passive activities under the interest expense allocation rules. 2009 taxes late See chapter 4 of Publication 535, Business Expenses, for information about the rules for allocating interest. 2009 taxes late Disposition of property interests. 2009 taxes late   Gain on the disposition of an interest in property generally is passive activity income if, at the time of the disposition, the property was used in an activity that was a passive activity in the year of disposition. 2009 taxes late The gain generally is not passive activity income if, at the time of disposition, the property was used in an activity that was not a passive activity in the year of disposition. 2009 taxes late An exception to this general rule may apply if you previously used the property in a different activity. 2009 taxes late Exception for more than one use in the preceding 12 months. 2009 taxes late   If you used the property in more than one activity during the 12-month period before its disposition, you must allocate the gain between the activities on a basis that reasonably reflects the property's use during that period. 2009 taxes late Any gain allocated to a passive activity is passive activity income. 2009 taxes late   For this purpose, an allocation of the gain solely to the activity in which the property was mainly used during that period reasonably reflects the property's use if the fair market value of your interest in the property is not more than the lesser of: $10,000, or 10% of the total of the fair market value of your interest in the property and the fair market value of all other property used in that activity immediately before the disposition. 2009 taxes late Exception for substantially appreciated property. 2009 taxes late   The gain is passive activity income if the fair market value of the property at disposition was more than 120% of its adjusted basis and either of the following conditions applies. 2009 taxes late You used the property in a passive activity for 20% of the time you held your interest in the property. 2009 taxes late You used the property in a passive activity for the entire 24-month period before its disposition. 2009 taxes late If neither condition applies, the gain is not passive activity income. 2009 taxes late However, it is treated as portfolio income only if you held the property for investment for more than half of the time you held it in nonpassive activities. 2009 taxes late   For this purpose, treat property you held through a corporation (other than an S corporation) or other entity whose owners receive only portfolio income as property held in a nonpassive activity and as property held for investment. 2009 taxes late Also, treat the date you agree to transfer your interest for a fixed or determinable amount as the disposition date. 2009 taxes late   If you used the property in more than one activity during the 12-month period before its disposition, this exception applies only to the part of the gain allocated to a passive activity under the rules described in the preceding discussion. 2009 taxes late Disposition of property converted to inventory. 2009 taxes late   If you disposed of property that you had converted to inventory from its use in another activity (for example, you sold condominium units you previously held for use in a rental activity), a special rule may apply. 2009 taxes late Under this rule, you disregard the property's use as inventory and treat it as if it were still used in that other activity at the time of disposition. 2009 taxes late This rule applies only if you meet all of the following conditions. 2009 taxes late At the time of disposition, you held your interest in the property in a dealing activity (an activity that involves holding the property or similar property mainly for sale to customers in the ordinary course of a trade or business). 2009 taxes late Your other activities included a nondealing activity (an activity that does not involve holding similar property for sale to customers in the ordinary course of a trade or business) in which you used the property for more than 80% of the period you held it. 2009 taxes late You did not acquire or hold your interest in the property for the main purpose of selling it to customers in the ordinary course of a trade or business. 2009 taxes late Passive Activity Deductions Generally, a deduction is a passive activity deduction for a taxable year if and only if such deduction either: Arises in connection with the conduct of an activity that is a passive activity for the tax year; or Is treated as a deduction from an activity for the tax year because it was disallowed by the passive activity rules in the preceding year and carried forward to the tax year. 2009 taxes late For purposes of item (1), above, an item of deduction arises in the taxable year in which the item would be allowable as a deduction under the taxpayer's method of accounting if taxable income for all taxable years were determined without regard to the passive activity rules and without regard to the basis, excess farm loss, and at-risk limits. 2009 taxes late See Coordination with other limitations on deductions that apply before the passive activity rules , later. 2009 taxes late Passive activity deductions generally include losses from dispositions of property used in a passive activity at the time of the disposition and losses from a disposition of less than your entire interest in a passive activity. 2009 taxes late Exceptions. 2009 taxes late   Passive activity deductions do not include the following items. 2009 taxes late Deductions for expenses (other than interest expense) that are clearly and directly allocable to portfolio income. 2009 taxes late Qualified home mortgage interest, capitalized interest expenses, and other interest expenses (other than self-charged interest) properly allocable to passive activities. 2009 taxes late For more information on self-charged interest, see Self-charged interest under Passive Activity Income and Deductions, earlier. 2009 taxes late Losses from dispositions of property that produce portfolio income or property held for investment. 2009 taxes late State, local, and foreign income taxes. 2009 taxes late Miscellaneous itemized deductions that may be disallowed because of the 2%-of-adjusted-gross-income limit. 2009 taxes late Charitable contribution deductions. 2009 taxes late Net operating loss deductions. 2009 taxes late Percentage depletion carryovers for oil and gas wells. 2009 taxes late Capital loss carrybacks and carryovers. 2009 taxes late Items of deduction from a passive activity that are disallowed under the limits on deductions that apply before the passive activity rules. 2009 taxes late See Coordination with other limitations on deductions that apply before the passive activity rules , later. 2009 taxes late Deductions and losses that would have been allowed for tax years beginning before 1987 but for basis or at-risk limits. 2009 taxes late Net negative section 481 adjustments allocated to activities other than passive activities. 2009 taxes late (Section 481 adjustments are adjustments required due to changes in accounting methods. 2009 taxes late ) Casualty and theft losses, unless losses similar in cause and severity recur regularly in the activity. 2009 taxes late The deduction for the employer-equivalent portion of self-employment tax. 2009 taxes late Coordination with other limitations on deductions that apply before the passive activity rules. 2009 taxes late   An item of deduction from a passive activity that is disallowed for a tax year under the basis or at-risk limitations is not a passive activity deduction for the tax year. 2009 taxes late The following sections provide rules for figuring the extent to which items of deduction from a passive activity are disallowed for a tax year under the basis or at-risk limitations. 2009 taxes late Proration of deductions disallowed under basis limitations. 2009 taxes late   If any amount of your distributive share of a partnership's loss for the tax year is disallowed under the basis limitation, a ratable portion of your distributive share of each item of deduction or loss of the partnership is disallowed for the tax year. 2009 taxes late For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of your distributive share of partnership loss that is disallowed for the taxable year; by The sum of your distributive shares of all items of deduction and loss of the partnership for the tax year. 2009 taxes late   If any amount of your pro rata share of an S corporation's loss for the tax year is disallowed under the basis limitation, a ratable portion of your pro rata share of each item of deduction or loss of the S corporation is disallowed for the tax year. 2009 taxes late For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of your share of S corporation loss that is disallowed for the tax year; by The sum of your pro rata shares of all items of deduction and loss of the corporation for the tax year. 2009 taxes late Proration of deductions disallowed under at-risk limitation. 2009 taxes late   If any amount of your loss from an activity (as defined in Activities Covered by the At-Risk Rules , later) is disallowed under the at-risk rules for the tax year, a ratable portion of each item of deduction or loss from the activity is disallowed for the tax year. 2009 taxes late For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of the loss from the activity that is disallowed for the tax year; by The sum of all deductions from the activity for the taxable year. 2009 taxes late Coordination of basis and at-risk limitations. 2009 taxes late   The portion of any item of deduction or loss that is disallowed for the tax year under the basis limitations is not taken into account for the taxable year in determining the loss from an activity (as defined in Activities Covered by the At-Risk Rules , later) for purposes of applying the at-risk rules. 2009 taxes late Separately identified items of deduction and loss. 2009 taxes late   In identifying the items of deduction and loss from an activity that are not disallowed under the basis and at-risk limitations (and that therefore may be treated as passive activity deductions), you need not account separately for any item of deduction or loss unless such item may, if separately taken into account, result in an income tax liability different from that which would result were such item of deduction or loss taken into account separately. 2009 taxes late   Items of deduction or loss that must be accounted for separately include (but are not limited to) items of deduction or loss that: Are attributable to separate activities. 2009 taxes late See Grouping Your Activities , later. 2009 taxes late Arise in a rental real estate activity in tax years in which you actively participate in such activity; Arise in a rental real estate activity in taxable years in which you do not actively participate in such activity; Arose in a taxable year beginning before 1987 and were not allowed for such taxable year under the basis or at-risk limitations; Are taken into account under section 613A(d) (relating to limitations on certain depletion deductions); Are taken into account under section 1211 (relating to the limitation on capital losses); Are taken into account under section 1231 (relating to property used in a trade or business and involuntary conversions). 2009 taxes late See Section 1231 Gains and Losses in Publication 544 for more information. 2009 taxes late Are attributable to pre-enactment interests in activities. 2009 taxes late See Regulations section 1. 2009 taxes late 469-11T(c). 2009 taxes late Grouping Your Activities You can treat one or more trade or business activities, or rental activities, as a single activity if those activities form an appropriate economic unit for measuring gain or loss under the passive activity rules. 2009 taxes late Grouping is important for a number of reasons. 2009 taxes late If you group two activities into one larger activity, you need only show material participation in the activity as a whole. 2009 taxes late But if the two activities are separate, you must show material participation in each one. 2009 taxes late On the other hand, if you group two activities into one larger activity and you dispose of one of the two, then you have disposed of only part of your entire interest in the activity. 2009 taxes late But if the two activities are separate and you dispose of one of them, then you have disposed of your entire interest in that activity. 2009 taxes late Grouping can also be important in determining whether you meet the 10% ownership requirement for actively participating in a rental real estate activity. 2009 taxes late Appropriate Economic Units Generally, to determine if activities form an appropriate economic unit, you must consider all the relevant facts and circumstances. 2009 taxes late You can use any reasonable method of applying the relevant facts and circumstances in grouping activities. 2009 taxes late The following factors have the greatest weight in determining whether activities form an appropriate economic unit. 2009 taxes late All of the factors do not have to apply to treat more than one activity as a single activity. 2009 taxes late The factors that you should consider are: The similarities and differences in the types of trades or businesses, The extent of common control, The extent of common ownership, The geographical location, and The interdependencies between or among activities, which may include the extent to which the activities: Buy or sell goods between or among themselves, Involve products or services that are generally provided together, Have the same customers, Have the same employees, or Use a single set of books and records to account for the activities. 2009 taxes late Example 1. 2009 taxes late John Jackson owns a bakery and a movie theater at a shopping mall in Baltimore and a bakery and movie theater in Philadelphia. 2009 taxes late Based on all the relevant facts and circumstances, there may be more than one reasonable method for grouping John's activities. 2009 taxes late For example, John may be able to group the movie theaters and the bakeries into: One activity, A movie theater activity and a bakery activity, A Baltimore activity and a Philadelphia activity, or Four separate activities. 2009 taxes late Example 2. 2009 taxes late Betty is a partner in ABC partnership, which sells nonfood items to grocery stores. 2009 taxes late Betty is also a partner in DEF (a trucking business). 2009 taxes late ABC and DEF are under common control. 2009 taxes late The main part of DEF's business is transporting goods for ABC. 2009 taxes late DEF is the only trucking business in which Betty is involved. 2009 taxes late Based on the rules of this section, Betty treats ABC's wholesale activity and DEF's trucking activity as a single activity. 2009 taxes late Consistency and disclosure requirement. 2009 taxes late   Generally, when you group activities into appropriate economic units, you may not regroup those activities in a later tax year. 2009 taxes late You must meet any disclosure requirements of the IRS when you first group your activities and when you add or dispose of any activities in your groupings. 2009 taxes late   However, if the original grouping is clearly inappropriate or there is a material change in the facts and circumstances that makes the original grouping clearly inappropriate, you must regroup the activities and comply with any disclosure requirements of the IRS. 2009 taxes late   See Disclosure Requirement , later. 2009 taxes late Regrouping by the IRS. 2009 taxes late   If any of the activities resulting from your grouping is not an appropriate economic unit and one of the primary purposes of your grouping (or failure to regroup) is to avoid the passive activity rules, the IRS may regroup your activities. 2009 taxes late Rental activities. 2009 taxes late   In general, you cannot group a rental activity with a trade or business activity. 2009 taxes late However, you can group them together if the activities form an appropriate economic unit and: The rental activity is insubstantial in relation to the trade or business activity, The trade or business activity is insubstantial in relation to the rental activity, or Each owner of the trade or business activity has the same ownership interest in the rental activity, in which case the part of the rental activity that involves the rental of items of property for use in the trade or business activity may be grouped with the trade or business activity. 2009 taxes late Example. 2009 taxes late Herbert and Wilma are married and file a joint return. 2009 taxes late Healthy Food, an S corporation, is a grocery store business. 2009 taxes late Herbert is Healthy Food's only shareholder. 2009 taxes late Plum Tower, an S corporation, owns and rents out the building. 2009 taxes late Wilma is Plum Tower's only shareholder. 2009 taxes late Plum Tower rents part of its building to Healthy Food. 2009 taxes late Plum Tower's grocery store rental business and Healthy Food's grocery business are not insubstantial in relation to each other. 2009 taxes late Herbert and Wilma file a joint return, so they are treated as one taxpayer for purposes of the passive activity rules. 2009 taxes late The same owner (Herbert and Wilma) owns both Healthy Food and Plum Tower with the same ownership interest (100% in each). 2009 taxes late If the grouping forms an appropriate economic unit, as discussed earlier, Herbert and Wilma can group Plum Tower's grocery store rental and Healthy Food's grocery business into a single trade or business activity. 2009 taxes late Grouping of real and personal property rentals. 2009 taxes late   In general, you cannot treat an activity involving the rental of real property and an activity involving the rental of personal property as a single activity. 2009 taxes late However, you can treat them as a single activity if you provide the personal property in connection with the real property or the real property in connection with the personal property. 2009 taxes late Certain activities may not be grouped. 2009 taxes late   In general, if you own an interest as a limited partner or a limited entrepreneur in one of the following activities, you may not group that activity with any other activity in another type of business. 2009 taxes late Holding, producing, or distributing motion picture films or video tapes. 2009 taxes late Farming. 2009 taxes late Leasing any section 1245 property (as defined in section 1245(a)(3) of the Internal Revenue Code). 2009 taxes late For a list of section 1245 property, see Section 1245 property under Activities Covered by the At-Risk Rules , later. 2009 taxes late Exploring for, or exploiting, oil and gas resources. 2009 taxes late Exploring for, or exploiting, geothermal deposits. 2009 taxes late   If you own an interest as a limited partner or a limited entrepreneur in an activity described in the list above, you may group that activity with another activity in the same type of business if the grouping forms an appropriate economic unit as discussed earlier. 2009 taxes late Limited entrepreneur. 2009 taxes late   A limited entrepreneur is a person who: Has an interest in an enterprise other than as a limited partner, and Does not actively participate in the management of the enterprise. 2009 taxes late Activities conducted through another entity. 2009 taxes late   A personal service corporation, closely held corporation, partnership, or S corporation must group its activities using the rules discussed in this section. 2009 taxes late Once the entity groups its activities, you, as the partner or shareholder of the entity, may group those activities (following the rules of this section): With each other, With activities conducted directly by you, or With activities conducted through other entities. 2009 taxes late    You may not treat activities grouped together by the entity as separate activities. 2009 taxes late Personal service and closely held corporations. 2009 taxes late   You may group an activity conducted through a personal service or closely held corporation with your other activities only to determine whether you materially or significantly participated in those other activities. 2009 taxes late See Material Participation , earlier, and Significant Participation Passive Activities , later. 2009 taxes late Publicly traded partnership (PTP). 2009 taxes late   You may not group activities conducted through a PTP with any other activity, including an activity conducted through another PTP. 2009 taxes late Partial dispositions. 2009 taxes late   If you dispose of substantially all of an activity during your tax year, you may treat the part disposed of as a separate activity. 2009 taxes late However, you can do this only if you can show with reasonable certainty: The amount of deductions and credits disallowed in prior years under the passive activity rules that is allocable to the part of the activity disposed of, and The amount of gross income and any other deductions and credits for the current tax year that is allocable to the part of the activity disposed of. 2009 taxes late Disclosure Requirement For tax years beginning after January 24, 2010, the following disclosure requirements for groupings apply. 2009 taxes late You are required to report certain changes to your groupings that occur during the tax year to the IRS. 2009 taxes late If you fail to report these changes, each trade or business activity or rental activity will be treated as a separate activity. 2009 taxes late You will be considered to have made a timely disclosure if you filed all affected income tax returns consistent with the claimed grouping and make the required disclosure on the income tax return for the year in which you first discovered the failure to disclose. 2009 taxes late If the IRS discovered the failure to disclose, you must have reasonable cause for not making the required disclosure. 2009 taxes late New grouping. 2009 taxes late   You must file a written statement with your original income tax return for the first tax year in which two or more activities are originally grouped into a single activity. 2009 taxes late The statement must provide the names, addresses, and employer identification numbers (EINs), if applicable, for the activities being grouped as a single activity. 2009 taxes late In addition, the statement must contain a declaration that the grouped activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. 2009 taxes late Addition to an existing grouping. 2009 taxes late   You must file a written statement with your original income tax return for the tax year in which you add a new activity to an existing group. 2009 taxes late The statement must provide the name, address, and EIN, if applicable, for the activity that is being added and for the activities in the existing group. 2009 taxes late In addition, the statement must contain a declaration that the activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. 2009 taxes late Regrouping. 2009 taxes late   You must file a written statement with your original income tax return for the tax year in which you regroup the activities. 2009 taxes late The statement must provide the names, addresses, and EINs, if applicable, for the activities that are being regrouped. 2009 taxes late If two or more activities are being regrouped into a single activity, the statement must contain a declaration that the regrouped activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. 2009 taxes late In addition, the statement must contain an explanation of the material change in the facts and circumstances that made the original grouping clearly inappropriate. 2009 taxes late Groupings by partnerships and S corporations. 2009 taxes late   Partnerships and S corporations are not subject to the rules for new grouping, addition to an existing grouping, or regrouping. 2009 taxes late Instead, they must comply with the disclosure instructions for grouping activities provided in their Form 1065, U. 2009 taxes late S. 2009 taxes late Return of Partnership Income, or Form 1120S, U. 2009 taxes late S. 2009 taxes late Income Tax Return for an S Corporation, whichever is applicable. 2009 taxes late   The partner or shareholder is not required to make a separate disclosure of the groupings disclosed by the entity unless the partner or shareholder: Groups together any of the activities that the entity does not group together, Groups the entity's activities with activities conducted directly by the partner or shareholder, or Groups an entity's activities with activities conducted through another entity. 2009 taxes late   A partner or shareholder may not treat activities grouped together by the entity as separate activities. 2009 taxes late Recharacterization of Passive Income Net income from the following passive activities may have to be recharacterized and excluded from passive activity income. 2009 taxes late Significant participation passive activities, Rental of property when less than 30% of the unadjusted basis of the property is subject to depreciation, Equity-financed lending activities, Rental of property incidental to development activities, Rental of property to nonpassive activities, and Licensing of intangible property by  pass-through entities. 2009 taxes late If you are engaged in or have an interest in one of these activities during the tax year (either directly or through a partnership or an S corporation), combine the income and losses from the activity to determine if you have a net loss or net income from that activity. 2009 taxes late If the result is a net loss, treat the income and losses the same as any other income or losses from that type of passive activity (trade or business activity or rental activity). 2009 taxes late If the result is net income, do not enter any of the income or losses from the activity or property on Form 8582 or its worksheets. 2009 taxes late Instead, enter income or losses on the form and schedules you normally use. 2009 taxes late However, see Significant Participation Passive Activities , later, if the activity is a significant participation passive activity and you also have a net loss from a different significant participation passive activity. 2009 taxes late Limit on recharacterized passive income. 2009 taxes late   The total amount that you treat as nonpassive income under the rules described later in this discussion for significant participation passive activities, rental of nondepreciable property, and equity-financed lending activities cannot exceed the greatest amount that you treat as nonpassive income under any one of these rules. 2009 taxes late Investment income and investment expense. 2009 taxes late   To figure your investment interest expense limitation on Form 4952, treat as investment income any net passive income recharacterized as nonpassive income from rental of nondepreciable property, equity-financed lending activity, or licensing of intangible property by a pass-through entity. 2009 taxes late Significant Participation Passive Activities A significant participation passive activity is any trade or business activity in which you participated for more than 100 hours during the tax year but did not materially participate. 2009 taxes late If your gross income from all significant participation passive activities is more than your deductions from those activities, a part of your net income from each significant participation passive activity is treated as nonpassive income. 2009 taxes late Corporations. 2009 taxes late   An activity of a personal service corporation or closely held corporation is a significant participation passive activity if both of the following statements are true. 2009 taxes late The corporation is not treated as materially participating in the activity for the year. 2009 taxes late One or more individuals, each of whom is treated as significantly participating in the activity, directly or indirectly hold (in total) more than 50% (by value) of the corporation's outstanding stock. 2009 taxes late Worksheet A. 2009 taxes late   Complete Worksheet A. 2009 taxes late Significant Participation Passive Activities , below, if you have income or losses from any significant participation activity. 2009 taxes late Begin by entering the name of each activity in the left column. 2009 taxes late Column (a). 2009 taxes late   Enter the number of hours you participated in each activity and total the column. 2009 taxes late   If the total is more than 500, do not complete Worksheet A or B. 2009 taxes late None of the activities are passive activities because you satisfy test 4 for material participation. 2009 taxes late (See Material participation tests , earlier. 2009 taxes late ) Report all the income and losses from these activities on the forms and schedules you normally use. 2009 taxes late Do not include the income and losses on Form 8582. 2009 taxes late Column (b). 2009 taxes late   Enter the net loss, if any, from the activity. 2009 taxes late Net loss from an activity means either: The activity's current year net loss (if any) plus prior year unallowed losses (if any), or The excess of prior year unallowed losses over the current year net income (if any). 2009 taxes late Enter -0- here if the prior year unallowed loss is the same as the current year net income. 2009 taxes late Column (c). 2009 taxes late   Enter net income (if any) from the activity. 2009 taxes late Net income means the excess of the current year's net income from the activity over any prior year unallowed losses from the activity. 2009 taxes late Column (d). 2009 taxes late   Combine amounts in the Totals row for columns (b) and (c) and enter the total net income or net loss in the Totals row of column (d). 2009 taxes late If column (d) is a net loss, skip Worksheet B, Significant Participation Activities With Net Income. 2009 taxes late Include the income and losses in Worksheet 3 of Form 8582 (or Worksheet 2 in the Form 88
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Retirement Topics - Required Minimum Distributions (RMDs)

You cannot keep retirement funds in your account indefinitely. You generally have to start taking withdrawals from your IRA or retirement plan account when you reach age 70½. Roth IRAs do not require withdrawals until after the death of the owner.

Your required minimum distribution is the minimum amount you must withdraw from your account each year.

  • You can withdraw more than the minimum required amount.
  • Your withdrawals will be included in your taxable income except for any part that was taxed before (your basis) or that can be received tax-free (such as qualified distributions from designated Roth accounts).

Calculating the required minimum distribution

The required minimum distribution for any year is the account balance as of the end of the immediately preceding calendar year divided by a distribution period from the IRS’s “Uniform Lifetime Table.” A separate table is used if the sole beneficiary is the owner’s spouse who is ten or more years younger than the owner.

Beginning date for your first required minimum distribution

  • IRAs (including SEP and SIMPLE IRAs)
    • April 1 of the year following the calendar year in which you reach age 70½.

  • 401(k), profit-sharing, 403(b), or other defined contribution plan
    Generally, April 1 following the later of the calendar year in which you:
    • reach age 70½, or
    • retire.

See the chart comparing IRA and defined contribution plan RMDs.

Date that you turn 70½

You reach age 70½ on the date that is 6 calendar months after your 70th birthday.

Example: You are retired and your 70th birthday was June 30, 2011. You reached age 70½ on December 30, 2011. You must take your first RMD (for 2011) by April 1, 2012.

Example: You are retired and your 70th birthday was July 1, 2011. You reached age 70½ on January 1, 2012. You do not have an RMD for 2011. You must take your first RMD (for 2012) by April 1, 2013.

Terms of the plan govern

The plan’s terms may allow you to wait until the year you actually retire to take your first RMD (unless you are a 5% owner). Alternatively, a plan may require you to begin receiving distributions by April 1 of the year after you reach age 70½, even if you have not retired.

5% owners

If you own 5% or more of the business sponsoring the plan, then you must begin receiving distributions by April 1 of the year after the calendar year in which you reach age 70½.

Date for receiving subsequent required minimum distributions

For each subsequent year after your required beginning date, you must withdraw your RMD by December 31.

The first year following the year you reach age 70½ you will generally have two required distribution dates: an April 1 withdrawal (for the year you turn 70½), and an additional withdrawal by December 31 (for the year following the year you turn 70½). To avoid having both of these amounts included in your income for the same year, you can make your first withdrawal by December 31 of the year you turn 70½ instead of waiting until April 1 of the following year.

Example: John reached age 70½ on August 20, 2011. He must receive his 2011 required minimum distribution by April 1, 2012, based on his 2010 year-end balance. John must receive his 2012 required minimum distribution by December 31, 2012, based on his 2011 year-end balance.

If John receives his initial required minimum distribution for 2011 on April 1, 2012, then both his 2011 and 2012 distributions will be included in income on his 2012 income tax return.

Consequence for failing to take required minimum distributions

If you do not take any distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required.

  • To report the excise tax, you may have to file Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
  • See the Form 5329 instructions for additional information about this tax.

Required minimum distributions after the account owner dies

For the year of the account owner’s death, use the RMD the account owner would have received. For the year following the owner’s death, the RMD will depend on the identity of the designated beneficiary.

Calculating required minimum distributions for designated beneficiaries

Beneficiaries of retirement accounts and IRAs calculate RMDs using the Single Life Table (Table I, Appendix C, Publication 590, Individual Retirement Arrangements (IRAs)). The table shows a life expectancy based on the beneficiary’s age. The account balance is divided by this life expectancy to determine the RMD.

  • Spouses who are the sole designated beneficiary can:
    • treat an IRA as their own, or
    • base RMDs on their own current age,
    • base RMDs on the decedent’s age at death, reducing the distribution period by one each year, or
    • withdraw the entire account balance by the end of the 5th year following the account owner’s death, if the account owner died before the required beginning date.
If the account owner died before the required beginning date, the surviving spouse can wait until the owner would have turned 70½ to begin receiving RMDs
  • Individual beneficiaries other than a spouse can:
    • withdraw the entire account balance by the end of the 5th year following the account owner’s death, if the account owner died before the required beginning date, or
    • calculate RMDs using the distribution period from the Single Life Table based on:
      • If the owner died after RMDs began, the longer of the:
        • beneficiary’s remaining life expectancy determined in the year following the year of the owner’s death reduced by one for each subsequent year or
        • owner’s remaining life expectancy at death, reduced by one for each subsequent year
      • If the account owner died before RMDs began, the beneficiary’s age at year-end following the year of the owner’s death, reducing the distribution period by one for each subsequent year.

See Publication 590, Individual Retirement Arrangements (IRAs), for details on calculating required distributions for beneficiaries.

Chart of required minimum distributions for IRA beneficiaries

Do these rules apply to my retirement plan?

These minimum distribution rules apply to:

  • traditional IRAs,
  • SEP IRAs,
  • SIMPLE IRAs,
  • 401(k) plans
  • 403(b) plans
  • 457(b) plans
  • profit sharing plans, and
  • other defined contribution plans.

Additional resources

 

Page Last Reviewed or Updated: 20-Feb-2014

The 2009 Taxes Late

2009 taxes late 21. 2009 taxes late   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. 2009 taxes late ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. 2009 taxes late  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. 2009 taxes late 5% si usted o su cónyuge tiene 65 años de edad o más). 2009 taxes late Tarifa estándar por milla. 2009 taxes late  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. 2009 taxes late Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. 2009 taxes late Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. 2009 taxes late Qué gastos puede incluir este año. 2009 taxes late Qué cantidad de los gastos puede deducir. 2009 taxes late De qué personas puede incluir gastos médicos. 2009 taxes late Qué gastos médicos se pueden incluir. 2009 taxes late Cómo tratar los reembolsos. 2009 taxes late Cómo declarar la deducción en la declaración de impuestos. 2009 taxes late Cómo declarar gastos de trabajo relacionados con la incapacidad. 2009 taxes late Cómo declarar los costos del seguro médico si trabaja por cuenta propia. 2009 taxes late Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. 2009 taxes late Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. 2009 taxes late Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. 2009 taxes late Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. 2009 taxes late No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. 2009 taxes late Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. 2009 taxes late Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. 2009 taxes late ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. 2009 taxes late Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. 2009 taxes late Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. 2009 taxes late Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. 2009 taxes late Declaraciones por separado. 2009 taxes late   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. 2009 taxes late Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. 2009 taxes late Estados donde rige la ley de los bienes gananciales. 2009 taxes late   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. 2009 taxes late Cada uno de ustedes debería incluir la mitad de los gastos. 2009 taxes late Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. 2009 taxes late Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. 2009 taxes late ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. 2009 taxes late 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). 2009 taxes late Ejemplo. 2009 taxes late Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. 2009 taxes late El 10% de esa cantidad es $4,000. 2009 taxes late Usted pagó gastos médicos de $2,500. 2009 taxes late No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. 2009 taxes late ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. 2009 taxes late Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. 2009 taxes late Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. 2009 taxes late Usted Puede incluir los gastos médicos que pagó por usted mismo. 2009 taxes late Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. 2009 taxes late Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. 2009 taxes late Ejemplo 1. 2009 taxes late María recibió tratamiento médico antes de casarse con Guillermo. 2009 taxes late Guillermo pagó por el tratamiento después de casarse. 2009 taxes late Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. 2009 taxes late Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. 2009 taxes late María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. 2009 taxes late Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. 2009 taxes late Ejemplo 2. 2009 taxes late Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. 2009 taxes late Juan se casó con Beatriz este año y presentan una declaración conjunta. 2009 taxes late Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. 2009 taxes late Dependiente Puede incluir los gastos médicos que pagó por su dependiente. 2009 taxes late Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 2009 taxes late Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. 2009 taxes late Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . 2009 taxes late Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. 2009 taxes late Excepción por hijo adoptivo. 2009 taxes late   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. 2009 taxes late Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. 2009 taxes late Hijo adoptivo. 2009 taxes late   Un hijo legalmente adoptado se considera su propio hijo. 2009 taxes late Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. 2009 taxes late   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. 2009 taxes late   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. 2009 taxes late   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. 2009 taxes late    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. 2009 taxes late Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. 2009 taxes late Hijo de padres divorciados o separados. 2009 taxes late   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. 2009 taxes late Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. 2009 taxes late Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). 2009 taxes late Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. 2009 taxes late Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. 2009 taxes late Manutención reclamada conforme a un acuerdo de manutención múltiple. 2009 taxes late   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. 2009 taxes late El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. 2009 taxes late   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. 2009 taxes late Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. 2009 taxes late Ejemplo. 2009 taxes late Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. 2009 taxes late Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. 2009 taxes late Usted pagó todos sus gastos médicos. 2009 taxes late Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. 2009 taxes late Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. 2009 taxes late Sus hermanos no pueden incluir ninguna parte de los gastos. 2009 taxes late Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. 2009 taxes late Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. 2009 taxes late Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. 2009 taxes late El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. 2009 taxes late Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. 2009 taxes late Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. 2009 taxes late Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. 2009 taxes late Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . 2009 taxes late ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. 2009 taxes late Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 2009 taxes late ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). 2009 taxes late Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. 2009 taxes late Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. 2009 taxes late Tabla 21-1. 2009 taxes late Lista de Gastos Médicos y Dentales. 2009 taxes late Vea la Publicación 502 para más información sobre estos gastos, entre otros. 2009 taxes late Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. 2009 taxes late ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. 2009 taxes late ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. 2009 taxes late Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. 2009 taxes late , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. 2009 taxes late Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. 2009 taxes late Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). 2009 taxes late Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. 2009 taxes late Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. 2009 taxes late El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. 2009 taxes late Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 2009 taxes late Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. 2009 taxes late Plan de seguro médico provisto por el empleador. 2009 taxes late   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. 2009 taxes late Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. 2009 taxes late Ejemplo. 2009 taxes late Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). 2009 taxes late Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. 2009 taxes late Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. 2009 taxes late Servicios de cuidado a largo plazo. 2009 taxes late   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. 2009 taxes late Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. 2009 taxes late Plan de reembolso de gastos médicos. 2009 taxes late   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. 2009 taxes late Esto se debe a que un HRA es financiado únicamente por el empleador. 2009 taxes late Funcionarios jubilados del sector de seguridad pública. 2009 taxes late   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. 2009 taxes late Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. 2009 taxes late Medicare A. 2009 taxes late   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. 2009 taxes late El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. 2009 taxes late   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. 2009 taxes late En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. 2009 taxes late Medicare B. 2009 taxes late    Medicare B es un seguro médico suplementario. 2009 taxes late Las primas que paga por concepto del Medicare B son un gasto médico. 2009 taxes late Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. 2009 taxes late Medicare D. 2009 taxes late    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. 2009 taxes late Puede incluir las primas que pague por el Medicare D como un gasto médico. 2009 taxes late Primas de seguros pagadas por adelantado. 2009 taxes late   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). 2009 taxes late Licencia por enfermedad sin usar para pagar primas. 2009 taxes late   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. 2009 taxes late También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. 2009 taxes late Puede incluir este costo de participación continuada en el plan médico como gasto médico. 2009 taxes late   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. 2009 taxes late No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. 2009 taxes late Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. 2009 taxes late Vea Hogar de ancianos y de convalecencia , más adelante. 2009 taxes late Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. 2009 taxes late Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. 2009 taxes late El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. 2009 taxes late El alojamiento no es lujoso ni extravagante, dadas las circunstancias. 2009 taxes late El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. 2009 taxes late La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. 2009 taxes late Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. 2009 taxes late Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. 2009 taxes late No se incluyen comidas. 2009 taxes late Hogar de ancianos y de convalecencia. 2009 taxes late   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. 2009 taxes late Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. 2009 taxes late   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. 2009 taxes late Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. 2009 taxes late Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. 2009 taxes late Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. 2009 taxes late Gastos de automóvil. 2009 taxes late   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. 2009 taxes late No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. 2009 taxes late   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. 2009 taxes late    También, puede incluir cargos por estacionamiento y peaje. 2009 taxes late Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. 2009 taxes late Ejemplo. 2009 taxes late En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. 2009 taxes late Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. 2009 taxes late Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. 2009 taxes late Calcula primero los gastos reales. 2009 taxes late Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. 2009 taxes late Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. 2009 taxes late Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. 2009 taxes late Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. 2009 taxes late Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. 2009 taxes late Gastos de transporte que no puede incluir. 2009 taxes late   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. 2009 taxes late Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. 2009 taxes late Viajes que son únicamente para mejorar la salud en general. 2009 taxes late Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. 2009 taxes late Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. 2009 taxes late (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). 2009 taxes late Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. 2009 taxes late ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. 2009 taxes late Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. 2009 taxes late Esto incluye los pagos de Medicare. 2009 taxes late Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. 2009 taxes late Ejemplo. 2009 taxes late Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. 2009 taxes late El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. 2009 taxes late Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. 2009 taxes late Plan (arreglo) de reembolso de gastos médicos. 2009 taxes late   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. 2009 taxes late Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. 2009 taxes late Otros reembolsos. 2009 taxes late   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. 2009 taxes late ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. 2009 taxes late   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. 2009 taxes late Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. 2009 taxes late   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. 2009 taxes late No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. 2009 taxes late Reembolso en exceso. 2009 taxes late   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. 2009 taxes late Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. 2009 taxes late Primas pagadas por usted. 2009 taxes late   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. 2009 taxes late Generalmente no se incluye un reembolso en exceso en el ingreso bruto. 2009 taxes late Primas pagadas por usted y su empleador. 2009 taxes late   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. 2009 taxes late   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. 2009 taxes late Reembolso en un año posterior. 2009 taxes late   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. 2009 taxes late   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. 2009 taxes late Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. 2009 taxes late    Figura 21-A. 2009 taxes late ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. 2009 taxes late Figura 21−A. 2009 taxes late ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. 2009 taxes late   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. 2009 taxes late 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. 2009 taxes late No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. 2009 taxes late Ejemplo. 2009 taxes late En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. 2009 taxes late No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. 2009 taxes late Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. 2009 taxes late Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. 2009 taxes late De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. 2009 taxes late Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. 2009 taxes late   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. 2009 taxes late De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. 2009 taxes late Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. 2009 taxes late ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). 2009 taxes late No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. 2009 taxes late Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. 2009 taxes late Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). 2009 taxes late Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. 2009 taxes late Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. 2009 taxes late 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. 2009 taxes late Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. 2009 taxes late Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. 2009 taxes late Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. 2009 taxes late Definición de gastos de trabajo relacionados con un impedimento. 2009 taxes late   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. 2009 taxes late Dónde se anota la deducción. 2009 taxes late   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. 2009 taxes late   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. 2009 taxes late Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. 2009 taxes late Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). 2009 taxes late Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. 2009 taxes late Ejemplo. 2009 taxes late Usted es ciego. 2009 taxes late Necesita un lector para realizar su trabajo. 2009 taxes late Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. 2009 taxes late Los servicios del lector son únicamente para su trabajo. 2009 taxes late Puede deducir sus gastos por los servicios del lector como gastos de negocio. 2009 taxes late Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. 2009 taxes late Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. 2009 taxes late El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. 2009 taxes late No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. 2009 taxes late No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. 2009 taxes late Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. 2009 taxes late Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. 2009 taxes late Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. 2009 taxes late Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. 2009 taxes late Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. 2009 taxes late Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 2009 taxes late Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. 2009 taxes late No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. 2009 taxes late Dónde se anota la deducción. 2009 taxes late    Haga esta deducción en el Formulario 1040. 2009 taxes late Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. 2009 taxes late 5% si usted o su cónyuge tiene 65 años de edad o más). 2009 taxes late Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. 2009 taxes late Prev  Up  Next   Home   More Online Publications