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2012 Federal And State Tax Forms

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2012 Federal And State Tax Forms

2012 federal and state tax forms Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 federal and state tax forms Definitions The following definitions are used throughout this publication. 2012 federal and state tax forms Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. 2012 federal and state tax forms Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). 2012 federal and state tax forms Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. 2012 federal and state tax forms Limits on personal casualty or theft losses in the Kansas disaster area. 2012 federal and state tax forms   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. 2012 federal and state tax forms Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. 2012 federal and state tax forms When to deduct the loss. 2012 federal and state tax forms   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 2012 federal and state tax forms However, the Kansas disaster area is a Presidentially declared disaster. 2012 federal and state tax forms Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. 2012 federal and state tax forms The deadline for making this election has expired. 2012 federal and state tax forms   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. 2012 federal and state tax forms Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. 2012 federal and state tax forms   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. 2012 federal and state tax forms They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. 2012 federal and state tax forms Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. 2012 federal and state tax forms They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). 2012 federal and state tax forms Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 2012 federal and state tax forms Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). 2012 federal and state tax forms However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. 2012 federal and state tax forms For more information, see the Instructions for Form 4684. 2012 federal and state tax forms Net Operating Losses Qualified recovery assistance loss. 2012 federal and state tax forms   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2012 federal and state tax forms However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. 2012 federal and state tax forms In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2012 federal and state tax forms   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. 2012 federal and state tax forms Qualified recovery assistance casualty loss. 2012 federal and state tax forms   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. 2012 federal and state tax forms For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. 2012 federal and state tax forms Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 2012 federal and state tax forms Amended return. 2012 federal and state tax forms   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. 2012 federal and state tax forms More information. 2012 federal and state tax forms    For more information on NOLs, see Publication 536. 2012 federal and state tax forms IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. 2012 federal and state tax forms Definitions Qualified recovery assistance distribution. 2012 federal and state tax forms   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. 2012 federal and state tax forms The distribution was made after May 3, 2007, and before January 1, 2009. 2012 federal and state tax forms Your main home was located in the Kansas disaster area on May 4, 2007. 2012 federal and state tax forms You sustained an economic loss because of the storms and tornadoes. 2012 federal and state tax forms Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 2012 federal and state tax forms   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. 2012 federal and state tax forms Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 2012 federal and state tax forms   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. 2012 federal and state tax forms If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. 2012 federal and state tax forms   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. 2012 federal and state tax forms Eligible retirement plan. 2012 federal and state tax forms   An eligible retirement plan can be any of the following. 2012 federal and state tax forms A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2012 federal and state tax forms A qualified annuity plan. 2012 federal and state tax forms A tax-sheltered annuity contract. 2012 federal and state tax forms A governmental section 457 deferred compensation plan. 2012 federal and state tax forms A traditional, SEP, SIMPLE, or Roth IRA. 2012 federal and state tax forms Main home. 2012 federal and state tax forms   Generally, your main home is the home where you live most of the time. 2012 federal and state tax forms A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2012 federal and state tax forms Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. 2012 federal and state tax forms However, if you elect, you can include the entire distribution in your income in the year it was received. 2012 federal and state tax forms Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 2012 federal and state tax forms However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. 2012 federal and state tax forms For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. 2012 federal and state tax forms Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 2012 federal and state tax forms Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. 2012 federal and state tax forms However, see Exceptions below for qualified recovery assistance distributions you cannot repay. 2012 federal and state tax forms You have three years from the day after the date you received the distribution to make a repayment. 2012 federal and state tax forms Amounts that are repaid are treated as a qualified rollover and are not included in income. 2012 federal and state tax forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2012 federal and state tax forms See Form 8915 for more information on how to report repayments. 2012 federal and state tax forms Exceptions. 2012 federal and state tax forms   You cannot repay the following types of distributions. 2012 federal and state tax forms Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). 2012 federal and state tax forms Required minimum distributions. 2012 federal and state tax forms Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. 2012 federal and state tax forms How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. 2012 federal and state tax forms 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2012 federal and state tax forms See Qualified recovery assistance distribution on page 3. 2012 federal and state tax forms If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. 2012 federal and state tax forms Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. 2012 federal and state tax forms If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. 2012 federal and state tax forms You can amend your 2007 income tax return by using Form 1040X. 2012 federal and state tax forms You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. 2012 federal and state tax forms See Form 8915 and Form 8606 on this page. 2012 federal and state tax forms Form 8915. 2012 federal and state tax forms   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. 2012 federal and state tax forms Before you complete the form, modify the form as follows. 2012 federal and state tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2012 federal and state tax forms ” To the right of the title, cross out “2005” and enter “2007. 2012 federal and state tax forms ” In Part I, at the top of column (a), cross out “2005” and enter “2007. 2012 federal and state tax forms ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 federal and state tax forms ” On lines 10 and 11, cross out “2005” and enter “2007. 2012 federal and state tax forms ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 federal and state tax forms ” On line 12, cross out “hurricane” and enter “recovery assistance. 2012 federal and state tax forms ” On lines 13 and 14, cross out “line 15b” and “line 25b. 2012 federal and state tax forms ” On lines 18 and 19, cross out “2005” and enter “2007. 2012 federal and state tax forms ”   You can now complete Form 8915. 2012 federal and state tax forms For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. 2012 federal and state tax forms See Example 1 on page 5 to see how to complete Form 8915. 2012 federal and state tax forms Form 8606. 2012 federal and state tax forms   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. 2012 federal and state tax forms Before you complete or amend the form, use the following additional instructions. 2012 federal and state tax forms Form 8606, Part I. 2012 federal and state tax forms    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. 2012 federal and state tax forms Do not enter an amount less than -0-. 2012 federal and state tax forms Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2012 federal and state tax forms Complete line 15 as follows. 2012 federal and state tax forms If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. 2012 federal and state tax forms Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 federal and state tax forms If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. 2012 federal and state tax forms The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. 2012 federal and state tax forms Enter the result in the white space in the bottom margin of the form under line 15. 2012 federal and state tax forms To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. 2012 federal and state tax forms Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 federal and state tax forms Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2012 federal and state tax forms To the left of this amount, enter “Other distributions. 2012 federal and state tax forms ” Form 8606, Part III. 2012 federal and state tax forms    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2012 federal and state tax forms Complete line 25 as follows. 2012 federal and state tax forms If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. 2012 federal and state tax forms Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 federal and state tax forms If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. 2012 federal and state tax forms The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. 2012 federal and state tax forms Enter the result in the white space in the bottom margin of the form under line 25. 2012 federal and state tax forms To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. 2012 federal and state tax forms Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 federal and state tax forms Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2012 federal and state tax forms To the left of this amount, enter “Other distributions. 2012 federal and state tax forms ” Example 1. 2012 federal and state tax forms   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. 2012 federal and state tax forms Her home was located in the Kansas disaster area. 2012 federal and state tax forms On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. 2012 federal and state tax forms Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. 2012 federal and state tax forms Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. 2012 federal and state tax forms Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. 2012 federal and state tax forms   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. 2012 federal and state tax forms Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. 2012 federal and state tax forms Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). 2012 federal and state tax forms Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. 2012 federal and state tax forms ” This amount is then reported on Form 8915, line 13. 2012 federal and state tax forms Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. 2012 federal and state tax forms See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. 2012 federal and state tax forms This image is too large to be displayed in the current screen. 2012 federal and state tax forms Please click the link to view the image. 2012 federal and state tax forms 2005 Form 8915, page 1, Illustrated Example 1. 2012 federal and state tax forms This image is too large to be displayed in the current screen. 2012 federal and state tax forms Please click the link to view the image. 2012 federal and state tax forms 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. 2012 federal and state tax forms Please click the link to view the image. 2012 federal and state tax forms Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2012 federal and state tax forms See Qualified recovery assistance distribution on page 3. 2012 federal and state tax forms You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. 2012 federal and state tax forms See Form 8915 and Form 8606 below. 2012 federal and state tax forms Form 8915. 2012 federal and state tax forms   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. 2012 federal and state tax forms Before you complete the form, modify the form as follows. 2012 federal and state tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2012 federal and state tax forms ” To the right of the title, cross out “2006” and enter “2008. 2012 federal and state tax forms ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. 2012 federal and state tax forms ” At the top of column (a) cross out “2006” and enter “2008. 2012 federal and state tax forms ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 federal and state tax forms ” On lines 12, 14, and 15, cross out “2005” and enter “2007. 2012 federal and state tax forms ” On lines 17 and 19, cross out “2006” and enter “2008. 2012 federal and state tax forms ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 federal and state tax forms ” On line 21, cross out “hurricane” and enter “recovery assistance. 2012 federal and state tax forms ” On lines 22 and 23, cross out “line 15b” and “line 25b. 2012 federal and state tax forms ” On lines 27, 29, and 30, cross out “2005” and enter “2007. 2012 federal and state tax forms ” On lines 32 and 34, cross out “2006” and enter “2008. 2012 federal and state tax forms ”   You can now complete Form 8915. 2012 federal and state tax forms For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. 2012 federal and state tax forms Example 2. 2012 federal and state tax forms   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. 2012 federal and state tax forms Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. 2012 federal and state tax forms Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. 2012 federal and state tax forms See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. 2012 federal and state tax forms This image is too large to be displayed in the current screen. 2012 federal and state tax forms Please click the link to view the image. 2012 federal and state tax forms 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. 2012 federal and state tax forms Please click the link to view the image. 2012 federal and state tax forms 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. 2012 federal and state tax forms   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. 2012 federal and state tax forms Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. 2012 federal and state tax forms Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. 2012 federal and state tax forms For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2012 federal and state tax forms To be a qualified distribution, the distribution must meet all of the following requirements. 2012 federal and state tax forms The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. 2012 federal and state tax forms The distribution was received after November 4, 2006, and before May 5, 2007. 2012 federal and state tax forms The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. 2012 federal and state tax forms Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. 2012 federal and state tax forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2012 federal and state tax forms A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 2012 federal and state tax forms You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. 2012 federal and state tax forms See How to report, next, for information on completing Form 8915. 2012 federal and state tax forms How to report. 2012 federal and state tax forms   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. 2012 federal and state tax forms Before you complete the form, modify the form as follows. 2012 federal and state tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2012 federal and state tax forms ” To the right of the title, cross out “2005” and enter “2006” or “2007. 2012 federal and state tax forms ” Enter only the year the distribution was received. 2012 federal and state tax forms Cross out “Hurricane” in the title of Part IV and enter “Kansas. 2012 federal and state tax forms ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. 2012 federal and state tax forms ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. 2012 federal and state tax forms ” You can now complete Part IV of Form 8915. 2012 federal and state tax forms Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. 2012 federal and state tax forms Attach Form 8915 to your original or amended return for the year of the distribution. 2012 federal and state tax forms Amended return. 2012 federal and state tax forms   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. 2012 federal and state tax forms Loans From Qualified Plans The following benefits are available to qualified individuals. 2012 federal and state tax forms Increases to the limits for distributions treated as loans from employer plans. 2012 federal and state tax forms A 1-year suspension for payments due on plan loans. 2012 federal and state tax forms Qualified individual. 2012 federal and state tax forms   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. 2012 federal and state tax forms Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 2012 federal and state tax forms Limits on plan loans. 2012 federal and state tax forms   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2012 federal and state tax forms In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2012 federal and state tax forms If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. 2012 federal and state tax forms One-year suspension of loan payments. 2012 federal and state tax forms   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. 2012 federal and state tax forms To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. 2012 federal and state tax forms Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. 2012 federal and state tax forms The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 2012 federal and state tax forms The special allowance applies only for the first year the property is placed in service. 2012 federal and state tax forms The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 2012 federal and state tax forms There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 2012 federal and state tax forms You can elect not to deduct the special allowance for qualified recovery assistance property. 2012 federal and state tax forms If you make this election for any property, it applies to all property in the same class placed in service during the year. 2012 federal and state tax forms Qualified recovery assistance property. 2012 federal and state tax forms   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. 2012 federal and state tax forms Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 2012 federal and state tax forms Water utility property. 2012 federal and state tax forms Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 2012 federal and state tax forms (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 2012 federal and state tax forms ) Qualified leasehold improvement property. 2012 federal and state tax forms Nonresidential real property and residential rental property. 2012 federal and state tax forms   For more information on this property, see Publication 946. 2012 federal and state tax forms Other tests to be met. 2012 federal and state tax forms   To be qualified recovery assistance property, the property must also meet all of the following tests. 2012 federal and state tax forms You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. 2012 federal and state tax forms The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). 2012 federal and state tax forms Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. 2012 federal and state tax forms The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. 2012 federal and state tax forms Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. 2012 federal and state tax forms Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. 2012 federal and state tax forms Excepted property. 2012 federal and state tax forms   Qualified recovery assistance property does not include any of the following. 2012 federal and state tax forms Property required to be depreciated using the Alternative Depreciation System (ADS). 2012 federal and state tax forms Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 2012 federal and state tax forms Property for which you are claiming a commercial revitalization deduction. 2012 federal and state tax forms Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. 2012 federal and state tax forms Property placed in service and disposed of in the same tax year. 2012 federal and state tax forms Property converted from business use to personal use in the same tax year it is placed in service. 2012 federal and state tax forms Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. 2012 federal and state tax forms Recapture of special allowance. 2012 federal and state tax forms   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 2012 federal and state tax forms Amended return. 2012 federal and state tax forms   If you have already filed your tax return, you may have to amend that return to claim any special allowance. 2012 federal and state tax forms Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. 2012 federal and state tax forms Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. 2012 federal and state tax forms Increased dollar limit. 2012 federal and state tax forms   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 2012 federal and state tax forms   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. 2012 federal and state tax forms Qualified section 179 recovery assistance property. 2012 federal and state tax forms   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). 2012 federal and state tax forms Section 179 property does not include nonresidential real property or residential rental property. 2012 federal and state tax forms For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 2012 federal and state tax forms Amended return. 2012 federal and state tax forms   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. 2012 federal and state tax forms Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. 2012 federal and state tax forms The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2012 federal and state tax forms Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2012 federal and state tax forms Use Form 5884-A to claim the credit. 2012 federal and state tax forms See Form 5884-A later. 2012 federal and state tax forms The following rules and definitions apply. 2012 federal and state tax forms Employers affected by the storms and tornadoes. 2012 federal and state tax forms   The following definitions apply to employers affected by the storms and tornadoes. 2012 federal and state tax forms Eligible employer. 2012 federal and state tax forms   For this purpose, an eligible employer is any employer who meets all of the following. 2012 federal and state tax forms Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. 2012 federal and state tax forms Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. 2012 federal and state tax forms Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. 2012 federal and state tax forms Eligible employee. 2012 federal and state tax forms   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. 2012 federal and state tax forms An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. 2012 federal and state tax forms Qualified wages. 2012 federal and state tax forms   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. 2012 federal and state tax forms In addition, the wages must have been paid or incurred after May 4, 2007. 2012 federal and state tax forms    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. 2012 federal and state tax forms    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2012 federal and state tax forms Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2012 federal and state tax forms Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2012 federal and state tax forms   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. 2012 federal and state tax forms For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2012 federal and state tax forms   Qualified wages do not include the following. 2012 federal and state tax forms Wages paid to your dependent or a related individual. 2012 federal and state tax forms See section 51(i)(1). 2012 federal and state tax forms Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. 2012 federal and state tax forms Wages for services of replacement workers during a strike or lockout. 2012 federal and state tax forms Form 5884-A. 2012 federal and state tax forms   Use Section A of Form 5884-A (Rev. 2012 federal and state tax forms October 2006) to claim the employer retention credit. 2012 federal and state tax forms Section B does not apply to the Kansas disaster area. 2012 federal and state tax forms Before you complete the form, modify the form as follows. 2012 federal and state tax forms Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. 2012 federal and state tax forms ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. 2012 federal and state tax forms ”   Complete the form as instructed. 2012 federal and state tax forms Lines 1b and 1c do not apply. 2012 federal and state tax forms Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. 2012 federal and state tax forms On the dotted line to the left of line 1x, enter “5884-A. 2012 federal and state tax forms ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. 2012 federal and state tax forms Amended return. 2012 federal and state tax forms   You may have to amend a previously filed return to claim the employee retention credit. 2012 federal and state tax forms Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 2012 federal and state tax forms Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 2012 federal and state tax forms Amended return. 2012 federal and state tax forms   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. 2012 federal and state tax forms Request for Copy or Transcript of Tax Return Request for copy of tax return. 2012 federal and state tax forms   You can use Form 4506 to order a copy of your tax return. 2012 federal and state tax forms Generally, there is a $39. 2012 federal and state tax forms 00 fee (subject to change) for requesting each copy of a tax return. 2012 federal and state tax forms If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. 2012 federal and state tax forms Request for transcript of tax return. 2012 federal and state tax forms   You can use Form 4506-T to order a free transcript of your tax return. 2012 federal and state tax forms A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2012 federal and state tax forms You can also call 1-800-829-1040 to order a transcript. 2012 federal and state tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2012 federal and state tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 federal and state tax forms Contacting your Taxpayer Advocate. 2012 federal and state tax forms   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. 2012 federal and state tax forms   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 2012 federal and state tax forms You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 2012 federal and state tax forms You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 2012 federal and state tax forms For more information, go to www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov/advocate. 2012 federal and state tax forms Low Income Taxpayer Clinics (LITCs). 2012 federal and state tax forms   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 2012 federal and state tax forms The clinics also provide tax education and outreach for taxpayers who speak English as a second language. 2012 federal and state tax forms Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2012 federal and state tax forms It is available at www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov or your local IRS office. 2012 federal and state tax forms Free tax services. 2012 federal and state tax forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2012 federal and state tax forms It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 2012 federal and state tax forms It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. 2012 federal and state tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 federal and state tax forms Free help with your return. 2012 federal and state tax forms   Free help in preparing your return is available nationwide from IRS-trained volunteers. 2012 federal and state tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 federal and state tax forms Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 federal and state tax forms To find a site near you, call 1-800-829-1040. 2012 federal and state tax forms Or to find the nearest AARP TaxAide site, visit AARP's website at www. 2012 federal and state tax forms aarp. 2012 federal and state tax forms org/taxaide or call 1-888-227-7669. 2012 federal and state tax forms For more information on these programs, go to www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov and enter keyword “VITA” in the upper right-hand corner. 2012 federal and state tax forms Internet. 2012 federal and state tax forms You can access the IRS website at www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov 24 hours a day, 7 days a week to: E-file your return. 2012 federal and state tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 federal and state tax forms Check the status of your refund. 2012 federal and state tax forms Click on Where's My Refund. 2012 federal and state tax forms Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2012 federal and state tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 federal and state tax forms Download forms, instructions, and publications. 2012 federal and state tax forms Order IRS products online. 2012 federal and state tax forms Research your tax questions online. 2012 federal and state tax forms Search publications online by topic or keyword. 2012 federal and state tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 federal and state tax forms Figure your withholding allowances using the withholding calculator online at www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov/individuals. 2012 federal and state tax forms Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2012 federal and state tax forms Sign up to receive local and national tax news by email. 2012 federal and state tax forms Get information on starting and operating a small business. 2012 federal and state tax forms Phone. 2012 federal and state tax forms Many services are available by phone. 2012 federal and state tax forms Ordering forms, instructions, and publications. 2012 federal and state tax forms Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 federal and state tax forms You should receive your order within 10 days. 2012 federal and state tax forms Asking tax questions. 2012 federal and state tax forms Call the IRS with your tax questions at 1-800-829-1040. 2012 federal and state tax forms Solving problems. 2012 federal and state tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 federal and state tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 federal and state tax forms Call your local Taxpayer Assistance Center for an appointment. 2012 federal and state tax forms To find the number, go to www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 federal and state tax forms TTY/TDD equipment. 2012 federal and state tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 federal and state tax forms TeleTax topics. 2012 federal and state tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 federal and state tax forms Refund information. 2012 federal and state tax forms To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. 2012 federal and state tax forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2012 federal and state tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 federal and state tax forms Evaluating the quality of our telephone services. 2012 federal and state tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 federal and state tax forms One method is for a second IRS representative to listen in on or record random telephone calls. 2012 federal and state tax forms Another is to ask some callers to complete a short survey at the end of the call. 2012 federal and state tax forms Walk-in. 2012 federal and state tax forms Many products and services are available on a walk-in basis. 2012 federal and state tax forms Products. 2012 federal and state tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 federal and state tax forms Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2012 federal and state tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 federal and state tax forms Services. 2012 federal and state tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 federal and state tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 federal and state tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2012 federal and state tax forms No appointment is necessary — just walk in. 2012 federal and state tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 federal and state tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 federal and state tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. 2012 federal and state tax forms All other issues will be handled without an appointment. 2012 federal and state tax forms To find the number of your local office, go to www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 federal and state tax forms Mail. 2012 federal and state tax forms You can send your order for forms, instructions, and publications to the address below. 2012 federal and state tax forms You should receive a response within 10 days after your request is received. 2012 federal and state tax forms Internal Revenue Service 1201 N. 2012 federal and state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. 2012 federal and state tax forms You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. 2012 federal and state tax forms Prior-year forms, instructions, and publications. 2012 federal and state tax forms Bonus: Historical Tax Products DVD - Ships with the final release. 2012 federal and state tax forms IRS Tax Map: an electronic research tool and finding aid. 2012 federal and state tax forms Tax law frequently asked questions (FAQ). 2012 federal and state tax forms Tax Topics from the IRS telephone response system. 2012 federal and state tax forms Fill-in, print, and save features for most tax forms. 2012 federal and state tax forms Internal Revenue Bulletins. 2012 federal and state tax forms Toll-free and email technical support. 2012 federal and state tax forms The CD/DVD is released twice during the year in January and March. 2012 federal and state tax forms Purchase the CD/DVD from National Technical Information Service (NTIS) at www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). 2012 federal and state tax forms Price is subject to change. 2012 federal and state tax forms CD for small businesses. 2012 federal and state tax forms Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. 2012 federal and state tax forms This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 2012 federal and state tax forms All the business tax forms, instructions, and publications needed to successfully manage a business. 2012 federal and state tax forms Tax law changes. 2012 federal and state tax forms Tax Map: an electronic research tool and finding aid. 2012 federal and state tax forms Web links to various government agencies, business associations, and IRS organizations. 2012 federal and state tax forms “Rate the Product” survey—your opportunity to suggest changes for future editions. 2012 federal and state tax forms A site map of the CD to help you navigate the pages of the CD with ease. 2012 federal and state tax forms An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. 2012 federal and state tax forms An updated version of this CD is available each year in early April. 2012 federal and state tax forms You can get a free copy by calling 1-800-829-3676 or by visiting www. 2012 federal and state tax forms irs. 2012 federal and state tax forms gov/smallbiz. 2012 federal and state tax forms Prev  Up  Next   Home   More Online Publications
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The 2012 Federal And State Tax Forms

2012 federal and state tax forms 27. 2012 federal and state tax forms   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. 2012 federal and state tax forms Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. 2012 federal and state tax forms  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. 2012 federal and state tax forms Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. 2012 federal and state tax forms Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. 2012 federal and state tax forms Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . 2012 federal and state tax forms Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. 2012 federal and state tax forms Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). 2012 federal and state tax forms Vea el capítulo 28. 2012 federal and state tax forms Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. 2012 federal and state tax forms Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). 2012 federal and state tax forms Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. 2012 federal and state tax forms Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. 2012 federal and state tax forms Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. 2012 federal and state tax forms Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. 2012 federal and state tax forms Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. 2012 federal and state tax forms Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. 2012 federal and state tax forms Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. 2012 federal and state tax forms Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. 2012 federal and state tax forms No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 2012 federal and state tax forms Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. 2012 federal and state tax forms Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. 2012 federal and state tax forms Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. 2012 federal and state tax forms Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. 2012 federal and state tax forms Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. 2012 federal and state tax forms Vea Estudios para Mantener o Mejorar Destrezas , más adelante. 2012 federal and state tax forms Ejemplo. 2012 federal and state tax forms Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. 2012 federal and state tax forms Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. 2012 federal and state tax forms Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. 2012 federal and state tax forms Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. 2012 federal and state tax forms Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. 2012 federal and state tax forms Ejemplo. 2012 federal and state tax forms Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. 2012 federal and state tax forms Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. 2012 federal and state tax forms Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. 2012 federal and state tax forms Mantenimiento de destrezas versus capacitación para un empleo nuevo. 2012 federal and state tax forms   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. 2012 federal and state tax forms Estudios durante ausencia temporal. 2012 federal and state tax forms   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. 2012 federal and state tax forms Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. 2012 federal and state tax forms Ejemplo. 2012 federal and state tax forms Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. 2012 federal and state tax forms Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. 2012 federal and state tax forms Estudios durante ausencia indefinida. 2012 federal and state tax forms   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. 2012 federal and state tax forms Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. 2012 federal and state tax forms Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2012 federal and state tax forms Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2012 federal and state tax forms Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. 2012 federal and state tax forms Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. 2012 federal and state tax forms Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. 2012 federal and state tax forms No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. 2012 federal and state tax forms Ejemplo 1. 2012 federal and state tax forms Es estudiante de ingeniería a tiempo completo. 2012 federal and state tax forms Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. 2012 federal and state tax forms Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. 2012 federal and state tax forms Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 federal and state tax forms Ejemplo 2. 2012 federal and state tax forms Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. 2012 federal and state tax forms Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. 2012 federal and state tax forms Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. 2012 federal and state tax forms Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. 2012 federal and state tax forms El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. 2012 federal and state tax forms Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. 2012 federal and state tax forms La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. 2012 federal and state tax forms Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. 2012 federal and state tax forms Sus años de servicio se acreditan para obtener el cargo académico o cátedra. 2012 federal and state tax forms Tiene un voto en las decisiones del cuerpo docente. 2012 federal and state tax forms Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. 2012 federal and state tax forms Ejemplo 1. 2012 federal and state tax forms La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. 2012 federal and state tax forms Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. 2012 federal and state tax forms Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. 2012 federal and state tax forms No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. 2012 federal and state tax forms De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. 2012 federal and state tax forms Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. 2012 federal and state tax forms El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 2012 federal and state tax forms Figura 27–A. 2012 federal and state tax forms ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. 2012 federal and state tax forms Figura 27−A. 2012 federal and state tax forms ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. 2012 federal and state tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. 2012 federal and state tax forms Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 federal and state tax forms Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. 2012 federal and state tax forms Ejemplo 3. 2012 federal and state tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. 2012 federal and state tax forms Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 federal and state tax forms Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. 2012 federal and state tax forms Ejemplo 4. 2012 federal and state tax forms Tiene un título universitario y trabaja como instructor temporal en una universidad. 2012 federal and state tax forms Al mismo tiempo, toma cursos de posgrado para obtener un título superior. 2012 federal and state tax forms Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. 2012 federal and state tax forms Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. 2012 federal and state tax forms No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. 2012 federal and state tax forms Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 federal and state tax forms Licencia en un nuevo estado. 2012 federal and state tax forms   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. 2012 federal and state tax forms Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. 2012 federal and state tax forms Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. 2012 federal and state tax forms Ya ha cumplido los requisitos mínimos de educación para enseñar. 2012 federal and state tax forms Enseñar en otro estado no constituye un nuevo oficio o negocio. 2012 federal and state tax forms Ejemplo. 2012 federal and state tax forms Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. 2012 federal and state tax forms Se muda al Estado B y lo contratan inmediatamente como maestro. 2012 federal and state tax forms Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. 2012 federal and state tax forms Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. 2012 federal and state tax forms Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. 2012 federal and state tax forms Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. 2012 federal and state tax forms Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. 2012 federal and state tax forms Ejemplo 1. 2012 federal and state tax forms Es contador. 2012 federal and state tax forms Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. 2012 federal and state tax forms Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. 2012 federal and state tax forms Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. 2012 federal and state tax forms Ejemplo 2. 2012 federal and state tax forms Es médico de medicina general. 2012 federal and state tax forms Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. 2012 federal and state tax forms El curso no lo capacita para una nueva profesión. 2012 federal and state tax forms Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. 2012 federal and state tax forms Ejemplo 3. 2012 federal and state tax forms Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. 2012 federal and state tax forms El programa lo capacitará para practicar el psicoanálisis. 2012 federal and state tax forms La formación en psicoanálisis no lo capacitará para una nueva profesión. 2012 federal and state tax forms Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. 2012 federal and state tax forms Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. 2012 federal and state tax forms Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. 2012 federal and state tax forms Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. 2012 federal and state tax forms Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. 2012 federal and state tax forms Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. 2012 federal and state tax forms Maestro a consejero académico. 2012 federal and state tax forms Maestro a administrador escolar. 2012 federal and state tax forms Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. 2012 federal and state tax forms Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. 2012 federal and state tax forms No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. 2012 federal and state tax forms Gastos deducibles. 2012 federal and state tax forms   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. 2012 federal and state tax forms Ciertos costos de transporte y viajes. 2012 federal and state tax forms Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. 2012 federal and state tax forms Gastos no deducibles. 2012 federal and state tax forms   No puede deducir sus gastos personales o de capital. 2012 federal and state tax forms Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. 2012 federal and state tax forms Esta cantidad es un gasto personal. 2012 federal and state tax forms Reembolso no reclamado. 2012 federal and state tax forms   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. 2012 federal and state tax forms Ejemplo. 2012 federal and state tax forms Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. 2012 federal and state tax forms Usted no presenta un vale y no se los reembolsan. 2012 federal and state tax forms Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. 2012 federal and state tax forms Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. 2012 federal and state tax forms Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. 2012 federal and state tax forms Asistencia temporal. 2012 federal and state tax forms   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. 2012 federal and state tax forms Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. 2012 federal and state tax forms Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. 2012 federal and state tax forms Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. 2012 federal and state tax forms Asistencia no temporal. 2012 federal and state tax forms   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. 2012 federal and state tax forms No importa cuánto tiempo de hecho asista. 2012 federal and state tax forms Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. 2012 federal and state tax forms Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. 2012 federal and state tax forms Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. 2012 federal and state tax forms Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. 2012 federal and state tax forms Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. 2012 federal and state tax forms Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. 2012 federal and state tax forms Ejemplo 1. 2012 federal and state tax forms Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. 2012 federal and state tax forms Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. 2012 federal and state tax forms Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. 2012 federal and state tax forms Esto es aplicable independientemente de la distancia recorrida. 2012 federal and state tax forms Ejemplo 2. 2012 federal and state tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. 2012 federal and state tax forms Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. 2012 federal and state tax forms Ejemplo 3. 2012 federal and state tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. 2012 federal and state tax forms Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. 2012 federal and state tax forms Ejemplo 4. 2012 federal and state tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. 2012 federal and state tax forms Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. 2012 federal and state tax forms Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. 2012 federal and state tax forms Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. 2012 federal and state tax forms Uso de su automóvil. 2012 federal and state tax forms   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. 2012 federal and state tax forms La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. 2012 federal and state tax forms Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. 2012 federal and state tax forms Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. 2012 federal and state tax forms Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. 2012 federal and state tax forms Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. 2012 federal and state tax forms Para más información, vea el capítulo 26. 2012 federal and state tax forms No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. 2012 federal and state tax forms Viajes principalmente con fines personales. 2012 federal and state tax forms   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. 2012 federal and state tax forms Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. 2012 federal and state tax forms   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. 2012 federal and state tax forms Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. 2012 federal and state tax forms Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. 2012 federal and state tax forms Ejemplo 1. 2012 federal and state tax forms Juan trabaja en Newark, Nueva Jersey. 2012 federal and state tax forms Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. 2012 federal and state tax forms Su razón principal para viajar a Chicago fue el curso. 2012 federal and state tax forms Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. 2012 federal and state tax forms Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. 2012 federal and state tax forms No puede deducir los gastos de transporte de su viaje a Pleasantville. 2012 federal and state tax forms Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. 2012 federal and state tax forms Ejemplo 2. 2012 federal and state tax forms Susana trabaja en Boston. 2012 federal and state tax forms Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. 2012 federal and state tax forms El curso está relacionado con el trabajo y reúne los requisitos de la deducción. 2012 federal and state tax forms Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. 2012 federal and state tax forms El resto del tiempo lo dedicó a actividades personales. 2012 federal and state tax forms Sus razones para tomar el curso en Michigan fueron personales. 2012 federal and state tax forms El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. 2012 federal and state tax forms No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. 2012 federal and state tax forms Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. 2012 federal and state tax forms Ejemplo 3. 2012 federal and state tax forms David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. 2012 federal and state tax forms El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. 2012 federal and state tax forms Durante su estadía, dedicó 8 semanas adicionales a actividades personales. 2012 federal and state tax forms Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. 2012 federal and state tax forms David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. 2012 federal and state tax forms Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. 2012 federal and state tax forms Cruceros y congresos. 2012 federal and state tax forms   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. 2012 federal and state tax forms Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. 2012 federal and state tax forms Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. 2012 federal and state tax forms   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. 2012 federal and state tax forms Límite del 50% del costo de comidas. 2012 federal and state tax forms   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2012 federal and state tax forms No se le pueden haber reembolsado los gastos por las comidas. 2012 federal and state tax forms   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. 2012 federal and state tax forms Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. 2012 federal and state tax forms Ejemplo. 2012 federal and state tax forms Usted es maestro de francés. 2012 federal and state tax forms Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. 2012 federal and state tax forms Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. 2012 federal and state tax forms No puede deducir sus gastos de viaje como gastos de estudios. 2012 federal and state tax forms Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. 2012 federal and state tax forms No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). 2012 federal and state tax forms Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. 2012 federal and state tax forms Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. 2012 federal and state tax forms Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. 2012 federal and state tax forms Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. 2012 federal and state tax forms Para más información, vea el capítulo 12 de la Publicación 970, en inglés. 2012 federal and state tax forms La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. 2012 federal and state tax forms Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 federal and state tax forms   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. 2012 federal and state tax forms   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 federal and state tax forms Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. 2012 federal and state tax forms Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. 2012 federal and state tax forms Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. 2012 federal and state tax forms Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. 2012 federal and state tax forms Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. 2012 federal and state tax forms La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 federal and state tax forms Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). 2012 federal and state tax forms Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. 2012 federal and state tax forms Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. 2012 federal and state tax forms Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. 2012 federal and state tax forms Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. 2012 federal and state tax forms Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. 2012 federal and state tax forms Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). 2012 federal and state tax forms (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 2012 federal and state tax forms Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. 2012 federal and state tax forms Vea el capítulo 28. 2012 federal and state tax forms Formulario 2106 o 2106-EZ. 2012 federal and state tax forms   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. 2012 federal and state tax forms No se requiere el formulario. 2012 federal and state tax forms   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. 2012 federal and state tax forms   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). 2012 federal and state tax forms (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 2012 federal and state tax forms Uso del Formulario 2106-EZ. 2012 federal and state tax forms   Este formulario es más corto y fácil de usar que el Formulario 2106. 2012 federal and state tax forms Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. 2012 federal and state tax forms   Si no cumple estos dos requisitos, utilice el Formulario 2106. 2012 federal and state tax forms Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. 2012 federal and state tax forms Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. 2012 federal and state tax forms No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. 2012 federal and state tax forms Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . 2012 federal and state tax forms Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. 2012 federal and state tax forms Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). 2012 federal and state tax forms No están sujetos al límite del 2% del ingreso bruto ajustado. 2012 federal and state tax forms Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . 2012 federal and state tax forms Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. 2012 federal and state tax forms Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. 2012 federal and state tax forms Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. 2012 federal and state tax forms Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. 2012 federal and state tax forms Prev  Up  Next   Home   More Online Publications