Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amend Federal Tax Return

Federal Tax Form 1040 Ez2012 Ez Tax FormCan You File An Amended Tax Return OnlineCan I File 2011 Tax Return Online2012 State Tax FormFree State Tax DownloadsForm 1040 Ez 2013 InstructionsDownload Form 1040xDo I File Back Taxes Free2010 Tax Form 1040ez1040ez Instruction BookletI Need To File My 2009 TaxesHow To Fill Out 1040x FormFiling State TaxesHrblock Free2010 Tax Return FormAmending Income Tax Returns For IndividualsHow Do I File An Amended ReturnOnline Taxes H&rblockHow Do I File A Tax Extension For FreeDownload 1040xFiling State Tax FreeSenior Tax Stimulus CheckMilitary Tax DeductionTurbotax AmendAmended Tax Return Online1040ezTurbotax 2011Can I Still E File My 2012 TaxesWhere To File 2012 Taxes OnlineWhen Amend Tax ReturnHow To Fill Out State Tax Form2012 State Income Tax Forms1040 X Tax FormFile My 2011 Tax Return For Free1040 Ez FormsAmend 2009 Tax ReturnTax Addendum Form1040eStudents Taxes

Amend Federal Tax Return

Amend federal tax return Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Amend federal tax return ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. Amend federal tax return El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). Amend federal tax return El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. Amend federal tax return Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. Amend federal tax return Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. Amend federal tax return La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. Amend federal tax return ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. Amend federal tax return Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. Amend federal tax return Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. Amend federal tax return Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. Amend federal tax return Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. Amend federal tax return Definición de transacción. Amend federal tax return   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. Amend federal tax return Definición de persona. Amend federal tax return   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. Amend federal tax return   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. Amend federal tax return Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. Amend federal tax return Transacciones en el extranjero. Amend federal tax return   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. Amend federal tax return Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. Amend federal tax return Fianza recibida por los secretarios de los tribunales. Amend federal tax return   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. Amend federal tax return Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. Amend federal tax return 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. Amend federal tax return ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. Amend federal tax return Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). Amend federal tax return ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. Amend federal tax return El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. Amend federal tax return El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. Amend federal tax return Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. Amend federal tax return Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. Amend federal tax return Ejemplo 1. Amend federal tax return Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). Amend federal tax return Roberto Coruña le compró monedas de oro por un precio de $13,200. Amend federal tax return El Sr. Amend federal tax return Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. Amend federal tax return El cheque de cajero se considera efectivo. Amend federal tax return En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. Amend federal tax return Ejemplo 2. Amend federal tax return Usted se dedica a la venta de joyas al por menor. Amend federal tax return María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. Amend federal tax return Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. Amend federal tax return No tiene que presentar el Formulario 8300-SP. Amend federal tax return Ejemplo 3. Amend federal tax return Usted es un comerciante que se dedica a la venta de barcos. Amend federal tax return Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. Amend federal tax return El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. Amend federal tax return Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. Amend federal tax return Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. Amend federal tax return Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). Amend federal tax return Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. Amend federal tax return El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. Amend federal tax return Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). Amend federal tax return Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. Amend federal tax return Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. Amend federal tax return Ejemplo. Amend federal tax return Usted es agente de viajes. Amend federal tax return Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. Amend federal tax return Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. Amend federal tax return El Sr. Amend federal tax return Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. Amend federal tax return En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. Amend federal tax return Ventas al por menor. Amend federal tax return   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. Amend federal tax return   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. Amend federal tax return Esto incluye toda venta de artículos para reventa. Amend federal tax return Agente o intermediario. Amend federal tax return   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. Amend federal tax return Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. Amend federal tax return   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. Amend federal tax return Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. Amend federal tax return Ejemplo. Amend federal tax return Usted es concesionario de automóviles. Amend federal tax return Le vende un automóvil a Carlota Blanco por $11,500. Amend federal tax return La Srta. Amend federal tax return Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. Amend federal tax return Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. Amend federal tax return No tiene que presentar el Formulario 8300-SP en este caso. Amend federal tax return Excepción en el caso de ciertas ventas a plazos. Amend federal tax return   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). Amend federal tax return Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. Amend federal tax return Excepción en el caso de ciertos planes de pagos iniciales. Amend federal tax return   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. Amend federal tax return Lo recibe más de 60 días antes de la fecha de la venta. Amend federal tax return Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Amend federal tax return Excepción en el caso de viajes y entretenimiento. Amend federal tax return   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). Amend federal tax return Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. Amend federal tax return Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Amend federal tax return Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. Amend federal tax return Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). Amend federal tax return Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. Amend federal tax return Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. Amend federal tax return Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). Amend federal tax return El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. Amend federal tax return Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. Amend federal tax return El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). Amend federal tax return Excepción. Amend federal tax return    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. Amend federal tax return 1441-1(e)(2) ó (3) ó 1. Amend federal tax return 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. Amend federal tax return 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. Amend federal tax return ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. Amend federal tax return Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. Amend federal tax return Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. Amend federal tax return Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. Amend federal tax return Más de 24 horas entre transacciones. Amend federal tax return   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. Amend federal tax return   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. Amend federal tax return Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. Amend federal tax return Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. Amend federal tax return ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. Amend federal tax return Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. Amend federal tax return Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. Amend federal tax return O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. Amend federal tax return El servicio en esta línea telefónica está disponible en inglés. Amend federal tax return Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. Amend federal tax return Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. Amend federal tax return Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. Amend federal tax return Más de un pago. Amend federal tax return   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. Amend federal tax return Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Amend federal tax return Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. Amend federal tax return Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Amend federal tax return   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. Amend federal tax return Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. Amend federal tax return Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. Amend federal tax return   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. Amend federal tax return Ejemplo. Amend federal tax return El 10 de enero usted recibió un pago de $11,000 en efectivo. Amend federal tax return Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. Amend federal tax return Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. Amend federal tax return A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. Amend federal tax return ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. Amend federal tax return Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. Amend federal tax return No adjunte una copia del informe original. Amend federal tax return Dónde se presenta el Formulario 8300-SP. Amend federal tax return   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. Amend federal tax return Requisito de entregar una notificación al comprador. Amend federal tax return   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. Amend federal tax return Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. Amend federal tax return La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. Amend federal tax return En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . Amend federal tax return   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. Amend federal tax return Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. Amend federal tax return Ejemplos Ejemplo 1. Amend federal tax return Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. Amend federal tax return ”. Amend federal tax return El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. Amend federal tax return Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. Amend federal tax return Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. Amend federal tax return Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. Amend federal tax return Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. Amend federal tax return Ejemplo 2. Amend federal tax return Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. Amend federal tax return Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. Amend federal tax return Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. Amend federal tax return No obstante, puede declararlos si cree que se trata de una transacción sospechosa. Amend federal tax return Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. Amend federal tax return Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). Amend federal tax return La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. Amend federal tax return Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. Amend federal tax return Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. Amend federal tax return Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. Amend federal tax return Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. Amend federal tax return “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. Amend federal tax return Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Amend federal tax return Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. Amend federal tax return Ayuda gratuita con la preparación de la declaración de impuestos. Amend federal tax return   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Amend federal tax return El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Amend federal tax return En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Amend federal tax return Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. Amend federal tax return gov o llame al 1-800-906-9887 o al 1-800-829-1040. Amend federal tax return   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Amend federal tax return Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Amend federal tax return aarp. Amend federal tax return org/money/taxaide. Amend federal tax return   Para más información sobre estos programas, visite www. Amend federal tax return irs. Amend federal tax return gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. Amend federal tax return La información está disponible en inglés. Amend federal tax return Internet. Amend federal tax return Puede tener acceso al sitio web del IRS, en IRS. Amend federal tax return gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. Amend federal tax return Visite www. Amend federal tax return irs. Amend federal tax return gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. Amend federal tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Amend federal tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Amend federal tax return Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Amend federal tax return Presentar la declaración por medio del sistema electrónico e-file. Amend federal tax return Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Amend federal tax return Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). Amend federal tax return Pedir productos del IRS a través de Internet. Amend federal tax return Buscar información sobre sus preguntas acerca de impuestos en Internet. Amend federal tax return Buscar publicaciones en Internet por tema o palabra clave. Amend federal tax return Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. Amend federal tax return Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. Amend federal tax return Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Amend federal tax return irs. Amend federal tax return gov/individuals. Amend federal tax return Esta herramienta está disponible en inglés. Amend federal tax return Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). Amend federal tax return Esta herramienta está disponible en inglés en el sitio www. Amend federal tax return irs. Amend federal tax return gov/individuals. Amend federal tax return Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Amend federal tax return Obtener información acerca de cómo comenzar y administrar un pequeño negocio. Amend federal tax return Teléfono. Amend federal tax return Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. Amend federal tax return Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Amend federal tax return Deberá recibir lo que ha pedido dentro de 10 días. Amend federal tax return Cómo hacer preguntas relacionadas con los impuestos. Amend federal tax return Llame al IRS para hacer preguntas al 1-800-829-1040. Amend federal tax return Cómo resolver problemas. Amend federal tax return Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Amend federal tax return Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. Amend federal tax return Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Amend federal tax return Para obtener el número telefónico, visite el sitio web www. Amend federal tax return irs. Amend federal tax return gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Amend federal tax return Equipo TTY/TDD. Amend federal tax return Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Amend federal tax return Temas TeleTax. Amend federal tax return Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Amend federal tax return Información sobre los reembolsos. Amend federal tax return Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. Amend federal tax return Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. Amend federal tax return IRS2Go es una nueva manera en donde puede obtener información y recursos. Amend federal tax return Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). Amend federal tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Amend federal tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Amend federal tax return Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Amend federal tax return Los reembolsos se envían el viernes de cada semana. Amend federal tax return Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Amend federal tax return Otra información sobre reembolsos. Amend federal tax return Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. Amend federal tax return Evaluación de la calidad de nuestros servicios telefónicos. Amend federal tax return Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Amend federal tax return Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. Amend federal tax return Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Amend federal tax return Visitas en persona. Amend federal tax return Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. Amend federal tax return   Productos. Amend federal tax return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. Amend federal tax return Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Amend federal tax return Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Amend federal tax return Servicios. Amend federal tax return Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Amend federal tax return Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. Amend federal tax return Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Amend federal tax return No se necesita cita, simplemente visite y haga su consulta. Amend federal tax return Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Amend federal tax return Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Amend federal tax return Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Amend federal tax return Los demás asuntos se tramitan sin necesidad de hacer una cita. Amend federal tax return Para obtener el número telefónico de la oficina local, visite el sitio web www. Amend federal tax return irs. Amend federal tax return gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Amend federal tax return Correspondencia. Amend federal tax return Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Amend federal tax return  Internal Revenue Service 1201 N. Amend federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Amend federal tax return    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. Amend federal tax return Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. Amend federal tax return Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. Amend federal tax return Recuerde, lo peor que puede hacer es no hacer nada al respecto. Amend federal tax return    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. Amend federal tax return Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. Amend federal tax return Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. Amend federal tax return   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. Amend federal tax return A usted se le asignará un defensor, quien estará con usted durante todo el proceso. Amend federal tax return Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Amend federal tax return Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. Amend federal tax return Y nuestros servicios siempre son gratuitos. Amend federal tax return   Como contribuyente, usted tiene derechos. Amend federal tax return El IRS tiene que cumplir con esos derechos al tratar con usted. Amend federal tax return Nuestro conjunto de recursos en www. Amend federal tax return TaxpayerAdvocate. Amend federal tax return irs. Amend federal tax return gov le puede ayudar a entender estos derechos. Amend federal tax return   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. Amend federal tax return irs. Amend federal tax return gov/advocate. Amend federal tax return Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. Amend federal tax return   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. Amend federal tax return Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. Amend federal tax return irs. Amend federal tax return gov/advocate. Amend federal tax return Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Amend federal tax return   Los LITC son organizaciones independientes del IRS. Amend federal tax return Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. Amend federal tax return Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. Amend federal tax return Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. Amend federal tax return Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. Amend federal tax return irs. Amend federal tax return gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). Amend federal tax return Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. Amend federal tax return Servicios gratuitos para los impuestos. Amend federal tax return   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. Amend federal tax return Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. Amend federal tax return Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. Amend federal tax return La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. Amend federal tax return Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. Amend federal tax return   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. Amend federal tax return Discos DVD para productos tributarios. Amend federal tax return Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Amend federal tax return Formularios, instrucciones y publicaciones de impuestos de años anteriores. Amend federal tax return Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. Amend federal tax return Preguntas sobre leyes tributarias hechas con frecuencia. Amend federal tax return Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. Amend federal tax return Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. Amend federal tax return Enlaces a otros materiales tributarios para búsqueda en la Internet. Amend federal tax return Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Amend federal tax return Internal Revenue Bulletins (Boletines del IRS). Amend federal tax return Apoyo técnico telefónico gratuito y por correo electrónico. Amend federal tax return El CD que se expide dos veces al año. Amend federal tax return  — La primera entrega se envía a principios de enero. Amend federal tax return  — La última entrega se envía a principios de marzo. Amend federal tax return Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Amend federal tax return irs. Amend federal tax return gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Amend federal tax return This image is too large to be displayed in the current screen. Amend federal tax return Please click the link to view the image. Amend federal tax return Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Provides Tax Relief to Victims of Hurricane Irene

IRS e-File, Free File to Remain Available to Irene Victims through Oct. 31

Updated 10/11, 9/29, 9/15, 9/14, 9/13, 9/12, 9/9, 9/8,  9/7, 9/2 2011 with expanded federal disaster area.

IR-2011-87, Sept. 1, 2011

WASHINGTON –– The Internal Revenue Service is providing tax relief to individual and business taxpayers impacted by Hurricane Irene.

The IRS announced today that certain taxpayers in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Puerto Rico and Vermont will receive tax relief, and other locations are expected to be added in coming days following additional damage assessments by the Federal Emergency Management Agency (FEMA).

The tax relief postpones certain tax filing and payment deadlines to Oct. 31, 2011. It includes corporations and businesses that previously obtained an extension until Sept. 15, 2011, to file their 2010 returns and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter of 2011, which would normally be due Sept. 15.

Full details, including the start date for the relief in various locations and information on how to claim a disaster loss by amending a prior-year tax return, can be found in tax relief announcements for individual states on this website.

The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA. For information on disaster recovery, individuals should visit disasterassistance.gov.

Tax Relief Available So Far

Filing and payment relief is currently available to taxpayers in federal disaster areas declared in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Puerto Rico and Vermont. The IRS expects to announce tax relief for taxpayers in other areas as damage assessments continue. The IRS encourages taxpayers and tax practitioners to monitor Tax Relief in Disaster Situations on this website for updates.

So far, IRS filing and payment relief applies to the following counties and municipalities:

  • In Connecticut: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham;
  • In Massachusetts: Berkshire and Franklin;
  • In New Hampshire: Carroll and Grafton;
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester; 
  • In North Carolina: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Chowan, Columbus, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Sampson, Tyrrell, Vance, Warren, Washington, Wayne and Wilson;
  • In Pennsylvania: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan and Wyoming;
  • In Puerto Rico: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba;
  • In Vermont: Addison, Bennington, Caledonia, Chittenden, Franklin, Lamoille, Orleans, Orange, Rutland, Washington, Windham and Windsor;

Follow the IRS on New Media
Subscribe to IRS Newswire

Page Last Reviewed or Updated: 12-Mar-2014

The Amend Federal Tax Return

Amend federal tax return Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Amend federal tax return Equitable relief. Amend federal tax return Earned income. Amend federal tax return Trade or business income. Amend federal tax return Partnership income or loss. Amend federal tax return Separate property income. Amend federal tax return Social security benefits. Amend federal tax return Other income. Amend federal tax return End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Amend federal tax return If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Amend federal tax return You have only one domicile even if you have more than one home. Amend federal tax return Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Amend federal tax return The question of your domicile is mainly a matter of your intention as indicated by your actions. Amend federal tax return You must be able to show that you intend a given place or state to be your permanent home. Amend federal tax return If you move into or out of a community property state during the year, you may or may not have community income. Amend federal tax return Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Amend federal tax return Amount of time spent. Amend federal tax return    The amount of time spent in one place does not always explain the difference between home and domicile. Amend federal tax return A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Amend federal tax return Your intent is the determining factor in proving where you have your domicile. Amend federal tax return    Note. Amend federal tax return When this publication refers to where you live, it means your domicile. Amend federal tax return Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Amend federal tax return Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Amend federal tax return You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Amend federal tax return Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Amend federal tax return The following is a summary of the general rules. Amend federal tax return These rules are also shown in Table 1. Amend federal tax return Community property. Amend federal tax return    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Amend federal tax return That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Amend federal tax return That cannot be identified as separate property. Amend federal tax return Community income. Amend federal tax return    Generally, community income is income from: Community property. Amend federal tax return Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Amend federal tax return Real estate that is treated as community property under the laws of the state where the property is located. Amend federal tax return Note Separate property. Amend federal tax return    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Amend federal tax return Money earned while domiciled in a noncommunity property state. Amend federal tax return Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Amend federal tax return Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Amend federal tax return Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Amend federal tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Amend federal tax return Separate income. Amend federal tax return    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Amend federal tax return    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Amend federal tax return Table 1. Amend federal tax return General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Amend federal tax return (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Amend federal tax return ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Amend federal tax return That cannot be identified as separate property. Amend federal tax return Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Amend federal tax return Money earned while domiciled in a noncommunity property state. Amend federal tax return Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Amend federal tax return Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Amend federal tax return Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Amend federal tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Amend federal tax return Community income 1,2,3 is income from: Community property. Amend federal tax return Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Amend federal tax return Real estate that is treated as community property under the laws of the state where the property is located. Amend federal tax return Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Amend federal tax return 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Amend federal tax return 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Amend federal tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Amend federal tax return In other states, it is separate income. Amend federal tax return 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Amend federal tax return See Community Property Laws Disregarded , later. Amend federal tax return Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Amend federal tax return Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Amend federal tax return See Community Property Laws Disregarded, later. Amend federal tax return Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Amend federal tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Amend federal tax return In other states, it is separate income. Amend federal tax return Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Amend federal tax return Wages, earnings, and profits. Amend federal tax return    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Amend federal tax return Dividends, interest, and rents. Amend federal tax return    Dividends, interest, and rents from community property are community income and must be evenly split. Amend federal tax return Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Amend federal tax return Example. Amend federal tax return If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Amend federal tax return You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Amend federal tax return Attach your Form 8958 to your Form 1040. Amend federal tax return Alimony received. Amend federal tax return    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Amend federal tax return This is so because the payee spouse is already required to report half of the community income. Amend federal tax return See also Alimony paid , later. Amend federal tax return Gains and losses. Amend federal tax return    Gains and losses are classified as separate or community depending on how the property is held. Amend federal tax return For example, a loss on separate property, such as stock held separately, is a separate loss. Amend federal tax return On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Amend federal tax return See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Amend federal tax return See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Amend federal tax return Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Amend federal tax return    There are several kinds of individual retirement arrangements (IRAs). Amend federal tax return They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Amend federal tax return IRAs and ESAs by law are deemed to be separate property. Amend federal tax return Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Amend federal tax return These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Amend federal tax return That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Amend federal tax return Pensions. Amend federal tax return    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Amend federal tax return See the example under Civil service retirement , later. Amend federal tax return These rules may vary between states. Amend federal tax return Check your state law. Amend federal tax return Lump-sum distributions. Amend federal tax return    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Amend federal tax return For the 10-year tax option, you must disregard community property laws. Amend federal tax return For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Amend federal tax return Civil service retirement. Amend federal tax return    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Amend federal tax return   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Amend federal tax return Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Amend federal tax return   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Amend federal tax return The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Amend federal tax return Example. Amend federal tax return Henry Wright retired this year after 30 years of civil service. Amend federal tax return He and his wife were domiciled in a community property state during the past 15 years. Amend federal tax return Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Amend federal tax return If Mr. Amend federal tax return Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Amend federal tax return Military retirement pay. Amend federal tax return    State community property laws apply to military retirement pay. Amend federal tax return Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Amend federal tax return For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Amend federal tax return   Active military pay earned while married and domiciled in a community property state is also community income. Amend federal tax return This income is considered to be received half by the member of the Armed Forces and half by the spouse. Amend federal tax return Partnership income. Amend federal tax return    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Amend federal tax return If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Amend federal tax return Tax-exempt income. Amend federal tax return    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Amend federal tax return For example, under certain circumstances, income earned outside the United States is tax exempt. Amend federal tax return If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Amend federal tax return Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Amend federal tax return Income from separate property. Amend federal tax return    In some states, income from separate property is separate income. Amend federal tax return These states include Arizona, California, Nevada, New Mexico, and Washington. Amend federal tax return Other states characterize income from separate property as community income. Amend federal tax return These states include Idaho, Louisiana, Texas, and Wisconsin. Amend federal tax return Exemptions When you file separate returns, you must claim your own exemption amount for that year. Amend federal tax return (See your tax return instructions. Amend federal tax return ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Amend federal tax return When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Amend federal tax return Example. Amend federal tax return Ron and Diane White have three dependent children and live in Nevada. Amend federal tax return If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Amend federal tax return Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Amend federal tax return They cannot each claim half of the total exemption amount for their three children. Amend federal tax return Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Amend federal tax return Business and investment expenses. Amend federal tax return    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Amend federal tax return Each of you is entitled to deduct one-half of the expenses on your separate returns. Amend federal tax return Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Amend federal tax return    Other limits may also apply to business and investment expenses. Amend federal tax return For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Amend federal tax return Alimony paid. Amend federal tax return    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Amend federal tax return They are deductible as alimony only to the extent they are more than that spouse's part of community income. Amend federal tax return Example. Amend federal tax return You live in a community property state. Amend federal tax return You are separated but the special rules explained later under Spouses living apart all year do not apply. Amend federal tax return Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Amend federal tax return Your spouse receives no other community income. Amend federal tax return Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Amend federal tax return On your separate returns, each of you must report $10,000 of the total community income. Amend federal tax return In addition, your spouse must report $2,000 as alimony received. Amend federal tax return You can deduct $2,000 as alimony paid. Amend federal tax return IRA deduction. Amend federal tax return    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Amend federal tax return The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Amend federal tax return Personal expenses. Amend federal tax return   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Amend federal tax return If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Amend federal tax return Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Amend federal tax return Child tax credit. Amend federal tax return    You may be entitled to a child tax credit for each of your qualifying children. Amend federal tax return You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Amend federal tax return See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Amend federal tax return Limit on credit. Amend federal tax return    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Amend federal tax return The amount at which the limitation (phaseout) begins depends on your filing status. Amend federal tax return Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Amend federal tax return See your tax return instructions for more information. Amend federal tax return Self-employment tax. Amend federal tax return    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Amend federal tax return The following rules only apply to persons married for federal tax purposes. Amend federal tax return Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Amend federal tax return Sole proprietorship. Amend federal tax return    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Amend federal tax return Partnerships. Amend federal tax return    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Amend federal tax return If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Amend federal tax return Federal income tax withheld. Amend federal tax return    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Amend federal tax return If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Amend federal tax return Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Amend federal tax return Estimated tax payments. Amend federal tax return    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Amend federal tax return These rules are explained in Publication 505. Amend federal tax return   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Amend federal tax return   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Amend federal tax return   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Amend federal tax return   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Amend federal tax return   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Amend federal tax return Earned income credit. Amend federal tax return    You may be entitled to an earned income credit (EIC). Amend federal tax return You cannot claim this credit if your filing status is married filing separately. Amend federal tax return   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Amend federal tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Amend federal tax return Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Amend federal tax return The same rule applies to registered domestic partners. Amend federal tax return    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Amend federal tax return Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Amend federal tax return   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Amend federal tax return Overpayments. Amend federal tax return    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Amend federal tax return If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Amend federal tax return If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Amend federal tax return The portion allocated to the other spouse can be refunded. Amend federal tax return Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Amend federal tax return These rules do not apply to registered domestic partners. Amend federal tax return Certain community income not treated as community income by one spouse. Amend federal tax return    Community property laws may not apply to an item of community income that you received but did not treat as community income. Amend federal tax return You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Amend federal tax return Relief from liability arising from community property law. Amend federal tax return    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Amend federal tax return You did not file a joint return for the tax year. Amend federal tax return You did not include an item of community income in gross income. Amend federal tax return The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Amend federal tax return Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Amend federal tax return Your spouse's (or former spouse's) distributive share of partnership income. Amend federal tax return Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Amend federal tax return Use the appropriate community property law to determine what is separate property. Amend federal tax return Any other income that belongs to your spouse (or former spouse) under community property law. Amend federal tax return You establish that you did not know of, and had no reason to know of, that community income. Amend federal tax return Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Amend federal tax return Requesting relief. Amend federal tax return    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Amend federal tax return Equitable relief. Amend federal tax return    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Amend federal tax return To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Amend federal tax return Also see Publication 971. Amend federal tax return Spousal agreements. Amend federal tax return    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Amend federal tax return Check your state law to determine how it affects you. Amend federal tax return Nonresident alien spouse. Amend federal tax return    If you are a U. Amend federal tax return S. Amend federal tax return citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Amend federal tax return S. Amend federal tax return resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Amend federal tax return You must file a joint return for the year you make the choice. Amend federal tax return You can file separate returns in later years. Amend federal tax return For details on making this choice, see Publication 519, U. Amend federal tax return S. Amend federal tax return Tax Guide for Aliens. Amend federal tax return   If you are a U. Amend federal tax return S. Amend federal tax return citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Amend federal tax return S. Amend federal tax return resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Amend federal tax return However, you do not have to meet the four conditions discussed there. Amend federal tax return Spouses living apart all year. Amend federal tax return    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Amend federal tax return You must meet all the following conditions for these special rules to apply. Amend federal tax return You and your spouse lived apart all year. Amend federal tax return You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Amend federal tax return You and/or your spouse had earned income for the calendar year that is community income. Amend federal tax return You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Amend federal tax return Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Amend federal tax return If all these conditions are met, you and your spouse must report your community income as discussed next. Amend federal tax return See also Certain community income not treated as community income by one spouse , earlier. Amend federal tax return Earned income. Amend federal tax return    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Amend federal tax return Earned income is wages, salaries, professional fees, and other pay for personal services. Amend federal tax return   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Amend federal tax return Trade or business income. Amend federal tax return    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Amend federal tax return Partnership income or loss. Amend federal tax return    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Amend federal tax return Separate property income. Amend federal tax return    Treat income from the separate property of one spouse as the income of that spouse. Amend federal tax return Social security benefits. Amend federal tax return    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Amend federal tax return Other income. Amend federal tax return    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Amend federal tax return Example. Amend federal tax return George and Sharon were married throughout the year but did not live together at any time during the year. Amend federal tax return Both domiciles were in a community property state. Amend federal tax return They did not file a joint return or transfer any of their earned income between themselves. Amend federal tax return During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Amend federal tax return (Some states treat income from separate property as separate income—check your state law. Amend federal tax return ) Sharon did not take part in George's consulting business. Amend federal tax return Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Amend federal tax return But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Amend federal tax return They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Amend federal tax return George reports $26,500 and Sharon reports $34,500. Amend federal tax return Other separated spouses. Amend federal tax return    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Amend federal tax return In some states, income earned after separation but before a decree of divorce continues to be community income. Amend federal tax return In other states, it is separate income. Amend federal tax return End of the Community The marital community may end in several ways. Amend federal tax return When the marital community ends, the community assets (money and property) are divided between the spouses. Amend federal tax return Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Amend federal tax return Death of spouse. Amend federal tax return    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Amend federal tax return For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Amend federal tax return Example. Amend federal tax return Bob and Ann owned community property that had a basis of $80,000. Amend federal tax return When Bob died, his and Ann's community property had an FMV of $100,000. Amend federal tax return One-half of the FMV of their community interest was includible in Bob's estate. Amend federal tax return The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Amend federal tax return The basis of the other half to Bob's heirs is also $50,000. Amend federal tax return   For more information about the basis of assets, see Publication 551, Basis of Assets. Amend federal tax return    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Amend federal tax return See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Amend federal tax return Divorce or separation. Amend federal tax return    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Amend federal tax return For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Amend federal tax return For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Amend federal tax return   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Amend federal tax return However, see Spouses living apart all year , earlier. Amend federal tax return Any income received after the community ends is separate income. Amend federal tax return This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Amend federal tax return   An absolute decree of divorce or annulment ends the marital community in all community property states. Amend federal tax return A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Amend federal tax return ” However, you should check your state law for exceptions. Amend federal tax return   A decree of legal separation or of separate maintenance may or may not end the marital community. Amend federal tax return The court issuing the decree may terminate the marital community and divide the property between the spouses. Amend federal tax return   A separation agreement may divide the community property between you and your spouse. Amend federal tax return It may provide that this property, along with future earnings and property acquired, will be separate property. Amend federal tax return This agreement may end the community. Amend federal tax return   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Amend federal tax return Check your state law. Amend federal tax return   If you are a registered domestic partner, you should check your state law to determine when the community ends. Amend federal tax return Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Amend federal tax return Those spouses must report their community income as explained in that discussion. Amend federal tax return Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Amend federal tax return But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Amend federal tax return This discussion concerning joint versus separate returns does not apply to registered domestic partners. Amend federal tax return The following rules apply if your filing status is married filing separately. Amend federal tax return You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Amend federal tax return You cannot take the credit for child and dependent care expenses in most instances. Amend federal tax return You cannot take the earned income credit. Amend federal tax return You cannot exclude any interest income from qualified U. Amend federal tax return S. Amend federal tax return savings bonds that you used for higher education expenses. Amend federal tax return You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Amend federal tax return You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Amend federal tax return You cannot deduct interest paid on a qualified student loan. Amend federal tax return You cannot take the education credits. Amend federal tax return You may have a smaller child tax credit than you would on a joint return. Amend federal tax return You cannot take the exclusion or credit for adoption expenses in most instances. Amend federal tax return Figure your tax both on a joint return and on separate returns under the community property laws of your state. Amend federal tax return You can then compare the tax figured under both methods and use the one that results in less tax. Amend federal tax return Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Amend federal tax return Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Amend federal tax return On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Amend federal tax return ). Amend federal tax return The same reporting rule applies to registered domestic partners. Amend federal tax return For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Amend federal tax return Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Amend federal tax return Form 8958 is used for married spouses in community property states who choose to file married filing separately. Amend federal tax return Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Amend federal tax return A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Amend federal tax return Extension of time to file. Amend federal tax return    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Amend federal tax return If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Amend federal tax return How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amend federal tax return Free help with your tax return. Amend federal tax return    You can get free help preparing your return nationwide from IRS-certified volunteers. Amend federal tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend federal tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend federal tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend federal tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend federal tax return gov, download the IRS2Go app, or call 1-800-906-9887. Amend federal tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend federal tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend federal tax return aarp. Amend federal tax return org/money/taxaide or call 1-888-227-7669. Amend federal tax return For more information on these programs, go to IRS. Amend federal tax return gov and enter “VITA” in the search box. Amend federal tax return Internet. Amend federal tax return    IRS. Amend federal tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amend federal tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amend federal tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend federal tax return gov or download the IRS2Go app and select the Refund Status option. Amend federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend federal tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amend federal tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend federal tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend federal tax return No need to wait on the phone or stand in line. Amend federal tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amend federal tax return When you reach the response screen, you can print the entire interview and the final response for your records. Amend federal tax return New subject areas are added on a regular basis. Amend federal tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend federal tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend federal tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend federal tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend federal tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amend federal tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amend federal tax return You can also ask the IRS to mail a return or an account transcript to you. Amend federal tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend federal tax return gov or by calling 1-800-908-9946. Amend federal tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Amend federal tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend federal tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend federal tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amend federal tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend federal tax return gov and enter Where's My Amended Return? in the search box. Amend federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amend federal tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend federal tax return gov. Amend federal tax return Select the Payment tab on the front page of IRS. Amend federal tax return gov for more information. Amend federal tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend federal tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend federal tax return gov. Amend federal tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amend federal tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend federal tax return gov. Amend federal tax return Request an Electronic Filing PIN by going to IRS. Amend federal tax return gov and entering Electronic Filing PIN in the search box. Amend federal tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Amend federal tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Amend federal tax return Before you visit, check the Office Locator on IRS. Amend federal tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend federal tax return If you have a special need, such as a disability, you can request an appointment. Amend federal tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend federal tax return Apply for an Employer Identification Number (EIN). Amend federal tax return Go to IRS. Amend federal tax return gov and enter Apply for an EIN in the search box. Amend federal tax return Read the Internal Revenue Code, regulations, or other official guidance. Amend federal tax return Read Internal Revenue Bulletins. Amend federal tax return Sign up to receive local and national tax news and more by email. Amend federal tax return Just click on “subscriptions” above the search box on IRS. Amend federal tax return gov and choose from a variety of options. Amend federal tax return    Phone. Amend federal tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amend federal tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend federal tax return gov, or download the IRS2Go app. Amend federal tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend federal tax return Most VITA and TCE sites offer free electronic filing. Amend federal tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend federal tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend federal tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amend federal tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend federal tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend federal tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amend federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend federal tax return Note, the above information is for our automated hotline. Amend federal tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amend federal tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amend federal tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amend federal tax return You should receive your order within 10 business days. Amend federal tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend federal tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amend federal tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend federal tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend federal tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend federal tax return    Walk-in. Amend federal tax return You can find a selection of forms, publications and services — in-person. Amend federal tax return Products. Amend federal tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend federal tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend federal tax return Services. Amend federal tax return You can walk in to your local TAC for face-to-face tax help. Amend federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Amend federal tax return Before visiting, use the Office Locator tool on IRS. Amend federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amend federal tax return    Mail. Amend federal tax return You can send your order for forms, instructions, and publications to the address below. Amend federal tax return You should receive a response within 10 business days after your request is received. Amend federal tax return Internal Revenue Service 1201 N. Amend federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Amend federal tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend federal tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend federal tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend federal tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amend federal tax return You face (or your business is facing) an immediate threat of adverse action. Amend federal tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend federal tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amend federal tax return Here's why we can help: TAS is an independent organization within the IRS. Amend federal tax return Our advocates know how to work with the IRS. Amend federal tax return Our services are free and tailored to meet your needs. Amend federal tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amend federal tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amend federal tax return irs. Amend federal tax return gov/advocate, or call us toll-free at 1-877-777-4778. Amend federal tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend federal tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amend federal tax return irs. Amend federal tax return gov/sams. Amend federal tax return Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amend federal tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend federal tax return Visit www. Amend federal tax return irs. Amend federal tax return gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend federal tax return Prev  Up  Next   Home   More Online Publications