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Amending My Tax Return

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Amending My Tax Return

Amending my tax return 3. Amending my tax return   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Amending my tax return Leveraged leases. Amending my tax return Leveraged leases of limited-use property. Amending my tax return Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Amending my tax return It also discusses how to treat other kinds of payments you make that are related to your use of this property. Amending my tax return These include payments you make for taxes on the property. Amending my tax return Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Amending my tax return In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Amending my tax return If you have or will receive equity in or title to the property, the rent is not deductible. Amending my tax return Unreasonable rent. Amending my tax return   You cannot take a rental deduction for unreasonable rent. Amending my tax return Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Amending my tax return Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Amending my tax return Rent is not unreasonable just because it is figured as a percentage of gross sales. Amending my tax return For examples of related persons, see Related persons in chapter 2, Publication 544. Amending my tax return Rent on your home. Amending my tax return   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Amending my tax return You must meet the requirements for business use of your home. Amending my tax return For more information, see Business use of your home in chapter 1. Amending my tax return Rent paid in advance. Amending my tax return   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Amending my tax return If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Amending my tax return You can deduct the rest of your payment only over the period to which it applies. Amending my tax return Example 1. Amending my tax return You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Amending my tax return Your rent is $12,000 per year. Amending my tax return You paid the first year's rent ($12,000) on June 30. Amending my tax return You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Amending my tax return Example 2. Amending my tax return You are a calendar year taxpayer. Amending my tax return Last January you leased property for 3 years for $6,000 a year. Amending my tax return You paid the full $18,000 (3 × $6,000) during the first year of the lease. Amending my tax return Each year you can deduct only $6,000, the part of the lease that applies to that year. Amending my tax return Canceling a lease. Amending my tax return   You generally can deduct as rent an amount you pay to cancel a business lease. Amending my tax return Lease or purchase. Amending my tax return   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Amending my tax return You must first determine whether your agreement is a lease or a conditional sales contract. Amending my tax return Payments made under a conditional sales contract are not deductible as rent expense. Amending my tax return Conditional sales contract. Amending my tax return   Whether an agreement is a conditional sales contract depends on the intent of the parties. Amending my tax return Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Amending my tax return No single test, or special combination of tests, always applies. Amending my tax return However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Amending my tax return The agreement applies part of each payment toward an equity interest you will receive. Amending my tax return You get title to the property after you make a stated amount of required payments. Amending my tax return The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Amending my tax return You pay much more than the current fair rental value of the property. Amending my tax return You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Amending my tax return Determine this value when you make the agreement. Amending my tax return You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Amending my tax return The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Amending my tax return Leveraged leases. Amending my tax return   Leveraged lease transactions may not be considered leases. Amending my tax return Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Amending my tax return Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Amending my tax return   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Amending my tax return Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Amending my tax return Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Amending my tax return Internal Revenue Bulletin 2001-19 is available at www. Amending my tax return irs. Amending my tax return gov/pub/irs-irbs/irb01-19. Amending my tax return pdf. Amending my tax return   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Amending my tax return The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Amending my tax return The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Amending my tax return The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Amending my tax return The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Amending my tax return The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Amending my tax return   The IRS may charge you a user fee for issuing a tax ruling. Amending my tax return For more information, see Revenue Procedure 2014-1 available at  www. Amending my tax return irs. Amending my tax return gov/irb/2014-1_IRB/ar05. Amending my tax return html. Amending my tax return Leveraged leases of limited-use property. Amending my tax return   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Amending my tax return Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Amending my tax return See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Amending my tax return Leases over $250,000. Amending my tax return   Special rules are provided for certain leases of tangible property. Amending my tax return The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Amending my tax return Rents increase during the lease. Amending my tax return Rents decrease during the lease. Amending my tax return Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Amending my tax return Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Amending my tax return These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Amending my tax return   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Amending my tax return In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Amending my tax return For details, see section 467 of the Internal Revenue Code. Amending my tax return Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Amending my tax return When you can deduct these taxes as additional rent depends on your accounting method. Amending my tax return Cash method. Amending my tax return   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Amending my tax return Accrual method. Amending my tax return   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Amending my tax return That you have a liability for taxes on the leased property. Amending my tax return How much the liability is. Amending my tax return That economic performance occurred. Amending my tax return   The liability and amount of taxes are determined by state or local law and the lease agreement. Amending my tax return Economic performance occurs as you use the property. Amending my tax return Example 1. Amending my tax return Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Amending my tax return Oak leases land for use in its business. Amending my tax return Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Amending my tax return However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Amending my tax return Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Amending my tax return If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Amending my tax return Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Amending my tax return This is when Oak's liability under the lease becomes fixed. Amending my tax return Example 2. Amending my tax return The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Amending my tax return As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Amending my tax return This is the year in which Oak's liability under the lease becomes fixed. Amending my tax return Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Amending my tax return Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Amending my tax return If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Amending my tax return For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Amending my tax return The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Amending my tax return Option to renew. Amending my tax return   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Amending my tax return However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Amending my tax return Allocate the lease cost to the original term and any option term based on the facts and circumstances. Amending my tax return In some cases, it may be appropriate to make the allocation using a present value computation. Amending my tax return For more information, see Regulations section 1. Amending my tax return 178-1(b)(5). Amending my tax return Example 1. Amending my tax return You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Amending my tax return Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Amending my tax return Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Amending my tax return That is the remaining life of your present lease plus the periods for renewal. Amending my tax return Example 2. Amending my tax return The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Amending my tax return You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Amending my tax return The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Amending my tax return Cost of a modification agreement. Amending my tax return   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Amending my tax return You must capitalize these payments and amortize them over the remaining period of the lease. Amending my tax return You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Amending my tax return Example. Amending my tax return You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Amending my tax return However, before you occupy it, you decide that you really need less space. Amending my tax return The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Amending my tax return In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Amending my tax return   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Amending my tax return Your amortization deduction each year will be $150 ($3,000 ÷ 20). Amending my tax return You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Amending my tax return Commissions, bonuses, and fees. Amending my tax return   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Amending my tax return You must amortize these costs over the term of the lease. Amending my tax return Loss on merchandise and fixtures. Amending my tax return   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Amending my tax return You must capitalize the loss and amortize it over the remaining term of the lease. Amending my tax return Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Amending my tax return Depreciate the property over its appropriate recovery period. Amending my tax return You cannot amortize the cost over the remaining term of the lease. Amending my tax return If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Amending my tax return For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Amending my tax return Assignment of a lease. Amending my tax return   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Amending my tax return If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Amending my tax return The rest is for your investment in the permanent improvements. Amending my tax return   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Amending my tax return You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Amending my tax return Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Amending my tax return Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Amending my tax return You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Amending my tax return Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Amending my tax return Uniform capitalization rules. Amending my tax return   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Amending my tax return Produce real property or tangible personal property. Amending my tax return For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Amending my tax return Acquire property for resale. Amending my tax return However, these rules do not apply to the following property. Amending my tax return Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Amending my tax return Property you produce if you meet either of the following conditions. Amending my tax return Your indirect costs of producing the property are $200,000 or less. Amending my tax return You use the cash method of accounting and do not account for inventories. Amending my tax return Example 1. Amending my tax return You rent construction equipment to build a storage facility. Amending my tax return If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Amending my tax return You recover your cost by claiming a deduction for depreciation on the building. Amending my tax return Example 2. Amending my tax return You rent space in a facility to conduct your business of manufacturing tools. Amending my tax return If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Amending my tax return More information. Amending my tax return   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Amending my tax return Prev  Up  Next   Home   More Online Publications
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Withholding Compliance Questions & Answers

Q1: In the past, as an employer, I was required to submit all Forms W-4 that claimed complete exemption from withholding (when $200 or more in weekly wages were regularly expected) or claimed more than 10 allowances. What Forms W-4 do I now have to submit to the IRS?

A1: Employers are no longer required to routinely submit Forms W-4 to the IRS.  However, in certain circumstances, the IRS may direct you to submit copies of Forms W-4 for certain employees in order to ensure that the employees have adequate withholding. You are now required to submit the Forms W-4 to IRS only if directed to do so in a written notice or pursuant to specified criteria set forth in future published guidance.

 


Q2: If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?

A2: The IRS is making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 
 


Q3: If the IRS determines that an employee does not have enough federal income tax withheld, what will an employer be asked to do?

A3: If the IRS determines that an employee does not have enough withholding, we will notify you to increase the amount of withholding tax by issuing a “lock-in” letter that specifies the maximum number of withholding allowances permitted for the employee. You will also receive a copy for the employee that identifies the maximum number of withholding exemptions permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding exemptions. If the employee still works for you, you must furnish the employee copy to the employee. If the employee no longer works for you, NO ACTION IS REQUIRED AT THIS TIME. However if the employee should return to work within twelve (12) months, you should begin withholding income tax from the employee’s wages based on the withholding rate stated in this letter.The employee will be given a period of time before the lock-in rate is effective to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee must send the Form W-4 and statement directly to the IRS office designated on the lock-in letter. You must withhold tax in accordance with the lock-in letter as of the date specified in the lock-in letter, unless otherwise notified by the IRS. You will be required to take this action no sooner than 45 calendar days after the date of the lock-in letter. Once a lock-in rate is effective, an employer can not decrease withholding unless approved by the IRS.

 


Q4: As an employer, after I lock in withholding on an employee based on a lock-in letter from the IRS, what do I do if I receive a revised Form W-4 from the employee?

A4: After the receipt of a lock-in letter, you must disregard any Form W-4 that decreases the amount of withholding. The employee must submit for approval to the IRS any new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee should send the Form W-4 and statement directly to the address on the lock-in letter. The IRS will notify you to withhold at a specific rate if the employee’s request is approved. However, if, at any time, the employee furnishes a Form W-4 that claims a number of withholding allowances less than the maximum number specified in the lock-in letter, the employer must increase withholding by withholding tax based on that Form W-4.

 


Q5: As an employer who has received a modification letter (letter 2808C) from the WHC program, do I wait for another 60 days to change the marital status and/or number of allowances per the modification letter?

A5: No, the modifications to the marital status and/or number of allowances become effective immediately upon receipt of the letter 2808C.

 


Q6: I have been directed to lock in an employee’s withholding. What happens if I do not lock in the employee’s withholding as directed?

A6: Those employers who do not follow the IRS lock-in instructions will be liable for paying the additional amount of tax that should have been withheld. 

 


Q7: Our employees can submit or change their Forms W-4 on line. How can I prevent them from changing their Forms W-4 after they have been locked-in by the IRS?

A7: You will need to block employees who have been locked-in from using an on line Form W-4 system to decrease their withholding.

 


Q8:  What should I do if an employee submits a valid Form W-4 that appears to be claiming an incorrect withholding amount?

A8: You should withhold federal income tax based on the allowances claimed on the Form W-4.  But, you should advise the employee that the IRS may review withholding to ensure it is adequate, and that the IRS may direct you, as the employer, to withhold income tax for the employee at a certain rate if the review indicates the employee’s withholding is inadequate. Once this occurs the employee will not be allowed to decrease their withholding unless approved by the IRS.

 


Q9: What do I do if an employee hands me a substitute Form W-4 developed by the employee?

A9:  Employers may refuse to accept a substitute form developed by an employee and the employee submitting such a form will be treated as failing to furnish a Form W-4.  In such case, you should inform the employee that you will not accept this form and offer the employee an opportunity to complete an official Form W-4 or a substitute Form W-4 developed by you. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances; if, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.  As an employer, a substitute withholding exemption certificate developed by you can be used in lieu of the official Form W-4, if you provide all the tables, instructions, and worksheets contained in the Form W-4 in effect at that time to the employee.  

 


Q10: What do I do if an employee hands me an official IRS Form W-4 that is clearly altered?

A10: Any alteration of a Form W-4 (e.g. crossed out penalties of perjury statement above the signature) will cause the Form W-4 to be invalid. If an employer receives an invalid Form W-4, the employee will be treated as failing to furnish a Form W-4; the employer must inform the employee that the Form W-4 is invalid, and must request another Form W-4 from the employee. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances. If, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.

 


Q11: I heard my employer no longer has to routinely submit Forms W-4 to the IRS.  How will this affect me as an employee?

A11: There is no change in the requirement that employees have adequate income tax withholding. The withholding calculator found on www.irs.gov is available to help employees determine the proper amount of federal income tax withholding. Another useful resource, Publication 505, “Tax Withholding and Estimated Taxes" is available on the IRS Web site or can be obtained by calling 1-800-TAX-FORM (829-3676).  Individuals who do not have sufficient income tax withholding are subject to penalties. The IRS will be making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 

 


Q12: As an employee, what happens if the IRS determines that I do not have adequate withholding?

A12: The IRS may direct your employer to withhold federal income tax at an increased rate to ensure you have adequate withholding by issuing a lock-in letter. At that point, your employer must disregard any Form W-4 that decreases the amount of withholding. You will receive a copy of the lock-in letter. You will be given a period of time before the lock-in rate is put in effect to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease your federal income tax withholding. You should send the Form W-4 and statement directly to the address on the lock-in letter. Once a lock-in letter is issued, you will not be allowed to decrease your withholding unless approved by the IRS.

 


Q13: What if I don’t want to submit a Form W-4 to my employer?

A13: Your employer is required to withhold income tax from your wages as if you are single with zero allowances if you do not submit a Form W-4.

 

 


Q14: How can you be released from the Withholding Compliance Program?

A14: You must continue to file returns and pay your taxes due. If you timely meet all your filing and payment obligations for three consecutive years, you can request that we release you from the Withholding Compliance Program.

Page Last Reviewed or Updated: 20-Mar-2014

The Amending My Tax Return

Amending my tax return Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Amending my tax return Explican también cómo calcular la base de una propiedad. Amending my tax return Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Amending my tax return Una pérdida puede ser o no ser deducible. Amending my tax return Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Amending my tax return Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Amending my tax return Table of Contents 13. Amending my tax return   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Amending my tax return   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Amending my tax return   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Amending my tax return Información adicional. Amending my tax return Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Amending my tax return Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Amending my tax return   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Amending my tax return Excepción 2. Amending my tax return Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Amending my tax return Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications