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Deadline for filing taxes 3. Deadline for filing taxes   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Deadline for filing taxes Taxpayer identification numbers for aliens. Deadline for filing taxes Taxpayer identification numbers for adoptees. Deadline for filing taxes What's New Exemption amount. Deadline for filing taxes  The amount you can deduct for each exemption has increased. Deadline for filing taxes It was $3,800 for 2012. Deadline for filing taxes It is $3,900 for 2013. Deadline for filing taxes Exemption phaseout. Deadline for filing taxes  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Deadline for filing taxes For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). Deadline for filing taxes See Phaseout of Exemptions , later. Deadline for filing taxes Introduction This chapter discusses the following topics. Deadline for filing taxes Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Deadline for filing taxes Exemptions for dependents — You generally can take an exemption for each of your dependents. Deadline for filing taxes A dependent is your qualifying child or qualifying relative. Deadline for filing taxes If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. Deadline for filing taxes Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Deadline for filing taxes Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Deadline for filing taxes Deduction. Deadline for filing taxes   Exemptions reduce your taxable income. Deadline for filing taxes You can deduct $3,900 for each exemption you claim in 2013. Deadline for filing taxes But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. Deadline for filing taxes See Phaseout of Exemptions , later. Deadline for filing taxes How to claim exemptions. Deadline for filing taxes    How you claim an exemption on your tax return depends on which form you file. Deadline for filing taxes    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Deadline for filing taxes    If you file Form 1040A, complete lines 6a through 6d. Deadline for filing taxes The total number of exemptions you can claim is the total in the box on line 6d. Deadline for filing taxes Also complete line 26. Deadline for filing taxes   If you file Form 1040, complete lines 6a through 6d. Deadline for filing taxes The total number of exemptions you can claim is the total in the box on line 6d. Deadline for filing taxes Also complete line 42. Deadline for filing taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Deadline for filing taxes While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Deadline for filing taxes Personal Exemptions You are generally allowed one exemption for yourself. Deadline for filing taxes If you are married, you may be allowed one exemption for your spouse. Deadline for filing taxes These are called personal exemptions. Deadline for filing taxes Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Deadline for filing taxes If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Deadline for filing taxes Your Spouse's Exemption Your spouse is never considered your dependent. Deadline for filing taxes Joint return. Deadline for filing taxes   On a joint return you can claim one exemption for yourself and one for your spouse. Deadline for filing taxes Separate return. Deadline for filing taxes   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Deadline for filing taxes This is true even if the other taxpayer does not actually claim your spouse as a dependent. Deadline for filing taxes You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Deadline for filing taxes S. Deadline for filing taxes tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Deadline for filing taxes Death of spouse. Deadline for filing taxes   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Deadline for filing taxes If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Deadline for filing taxes   If you remarried during the year, you cannot take an exemption for your deceased spouse. Deadline for filing taxes   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Deadline for filing taxes If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Deadline for filing taxes Divorced or separated spouse. Deadline for filing taxes   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Deadline for filing taxes This rule applies even if you provided all of your former spouse's support. Deadline for filing taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Deadline for filing taxes You can claim an exemption for a dependent even if your dependent files a return. Deadline for filing taxes The term “dependent” means: A qualifying child, or A qualifying relative. Deadline for filing taxes The terms “ qualifying child ” and “ qualifying relative ” are defined later. Deadline for filing taxes You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Deadline for filing taxes Dependent taxpayer test. Deadline for filing taxes Joint return test. Deadline for filing taxes Citizen or resident test. Deadline for filing taxes These three tests are explained in detail later. Deadline for filing taxes All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Deadline for filing taxes Table 3-1. Deadline for filing taxes Overview of the Rules for Claiming an Exemption for a Dependent Caution. Deadline for filing taxes This table is only an overview of the rules. Deadline for filing taxes For details, see the rest of this chapter. Deadline for filing taxes You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Deadline for filing taxes   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Deadline for filing taxes   You cannot claim a person as a dependent unless that person is a U. Deadline for filing taxes S. Deadline for filing taxes citizen, U. Deadline for filing taxes S. Deadline for filing taxes resident alien, U. Deadline for filing taxes S. Deadline for filing taxes national, or a resident of Canada or Mexico. Deadline for filing taxes 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Deadline for filing taxes   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Deadline for filing taxes   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. Deadline for filing taxes   The child must have lived with you for more than half of the year. Deadline for filing taxes 2  The child must not have provided more than half of his or her own support for the year. Deadline for filing taxes   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). Deadline for filing taxes  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Deadline for filing taxes See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. Deadline for filing taxes   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Deadline for filing taxes   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Deadline for filing taxes   The person's gross income for the year must be less than $3,900. Deadline for filing taxes 3  You must provide more than half of the person's total support for the year. Deadline for filing taxes 4  1There is an exception for certain adopted children. Deadline for filing taxes 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Deadline for filing taxes 3There is an exception if the person is disabled and has income from a sheltered workshop. Deadline for filing taxes 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Deadline for filing taxes Dependent not allowed a personal exemption. Deadline for filing taxes If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Deadline for filing taxes This is true even if you do not claim the dependent's exemption on your return. Deadline for filing taxes It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Deadline for filing taxes Housekeepers, maids, or servants. Deadline for filing taxes   If these people work for you, you cannot claim exemptions for them. Deadline for filing taxes Child tax credit. Deadline for filing taxes   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Deadline for filing taxes For more information, see chapter 34. Deadline for filing taxes Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Deadline for filing taxes Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Deadline for filing taxes If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Deadline for filing taxes Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Deadline for filing taxes Exception. Deadline for filing taxes   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Deadline for filing taxes Example 1—child files joint return. Deadline for filing taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Deadline for filing taxes He earned $25,000 for the year. Deadline for filing taxes The couple files a joint return. Deadline for filing taxes You cannot take an exemption for your daughter. Deadline for filing taxes Example 2—child files joint return only as claim for refund of withheld tax. Deadline for filing taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Deadline for filing taxes Neither is required to file a tax return. Deadline for filing taxes They do not have a child. Deadline for filing taxes Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Deadline for filing taxes The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Deadline for filing taxes You can claim exemptions for each of them if all the other tests to do so are met. Deadline for filing taxes Example 3—child files joint return to claim American opportunity credit. Deadline for filing taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Deadline for filing taxes He and his wife are not required to file a tax return. Deadline for filing taxes However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Deadline for filing taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Deadline for filing taxes The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Deadline for filing taxes Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Deadline for filing taxes S. Deadline for filing taxes citizen, U. Deadline for filing taxes S. Deadline for filing taxes resident alien, U. Deadline for filing taxes S. Deadline for filing taxes national, or a resident of Canada or Mexico. Deadline for filing taxes However, there is an exception for certain adopted children, as explained next. Deadline for filing taxes Exception for adopted child. Deadline for filing taxes   If you are a U. Deadline for filing taxes S. Deadline for filing taxes citizen or U. Deadline for filing taxes S. Deadline for filing taxes national who has legally adopted a child who is not a U. Deadline for filing taxes S. Deadline for filing taxes citizen, U. Deadline for filing taxes S. Deadline for filing taxes resident alien, or U. Deadline for filing taxes S. Deadline for filing taxes national, this test is met if the child lived with you as a member of your household all year. Deadline for filing taxes This exception also applies if the child was lawfully placed with you for legal adoption. Deadline for filing taxes Child's place of residence. Deadline for filing taxes   Children usually are citizens or residents of the country of their parents. Deadline for filing taxes   If you were a U. Deadline for filing taxes S. Deadline for filing taxes citizen when your child was born, the child may be a U. Deadline for filing taxes S. Deadline for filing taxes citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Deadline for filing taxes Foreign students' place of residence. Deadline for filing taxes   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Deadline for filing taxes S. Deadline for filing taxes residents and do not meet this test. Deadline for filing taxes You cannot claim an exemption for them. Deadline for filing taxes However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Deadline for filing taxes See Expenses Paid for Student Living With You in chapter 24. Deadline for filing taxes U. Deadline for filing taxes S. Deadline for filing taxes national. Deadline for filing taxes   A U. Deadline for filing taxes S. Deadline for filing taxes national is an individual who, although not a U. Deadline for filing taxes S. Deadline for filing taxes citizen, owes his or her allegiance to the United States. Deadline for filing taxes U. Deadline for filing taxes S. Deadline for filing taxes nationals include American Samoans and Northern Mariana Islanders who chose to become U. Deadline for filing taxes S. Deadline for filing taxes nationals instead of U. Deadline for filing taxes S. Deadline for filing taxes citizens. Deadline for filing taxes Qualifying Child Five tests must be met for a child to be your qualifying child. Deadline for filing taxes The five tests are: Relationship, Age, Residency, Support, and Joint return. Deadline for filing taxes These tests are explained next. Deadline for filing taxes If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. Deadline for filing taxes See Special Rule for Qualifying Child of More Than One Person, later. Deadline for filing taxes Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Deadline for filing taxes Adopted child. Deadline for filing taxes   An adopted child is always treated as your own child. Deadline for filing taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Deadline for filing taxes Foster child. Deadline for filing taxes   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Deadline for filing taxes Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Deadline for filing taxes Example. Deadline for filing taxes Your son turned 19 on December 10. Deadline for filing taxes Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Deadline for filing taxes Child must be younger than you or spouse. Deadline for filing taxes   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Deadline for filing taxes However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Deadline for filing taxes Example 1—child not younger than you or spouse. Deadline for filing taxes Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Deadline for filing taxes He is not disabled. Deadline for filing taxes Both you and your spouse are 21 years old, and you file a joint return. Deadline for filing taxes Your brother is not your qualifying child because he is not younger than you or your spouse. Deadline for filing taxes Example 2—child younger than your spouse but not younger than you. Deadline for filing taxes The facts are the same as in Example 1 except your spouse is 25 years old. Deadline for filing taxes Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Deadline for filing taxes Student defined. Deadline for filing taxes   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. Deadline for filing taxes The 5 calendar months do not have to be consecutive. Deadline for filing taxes Full-time student. Deadline for filing taxes   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Deadline for filing taxes School defined. Deadline for filing taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Deadline for filing taxes However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Deadline for filing taxes Vocational high school students. Deadline for filing taxes   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Deadline for filing taxes Permanently and totally disabled. Deadline for filing taxes   Your child is permanently and totally disabled if both of the following apply. Deadline for filing taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Deadline for filing taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Deadline for filing taxes Residency Test To meet this test, your child must have lived with you for more than half the year. Deadline for filing taxes There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Deadline for filing taxes Temporary absences. Deadline for filing taxes   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Deadline for filing taxes Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. Deadline for filing taxes Death or birth of child. Deadline for filing taxes   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. Deadline for filing taxes Child born alive. Deadline for filing taxes   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. Deadline for filing taxes State or local law must treat the child as having been born alive. Deadline for filing taxes There must be proof of a live birth shown by an official document, such as a birth certificate. Deadline for filing taxes The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Deadline for filing taxes Stillborn child. Deadline for filing taxes   You cannot claim an exemption for a stillborn child. Deadline for filing taxes Kidnapped child. Deadline for filing taxes   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Deadline for filing taxes See Publication 501 for details. Deadline for filing taxes Children of divorced or separated parents (or parents who live apart). Deadline for filing taxes   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Deadline for filing taxes However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Deadline for filing taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Deadline for filing taxes The child received over half of his or her support for the year from the parents. Deadline for filing taxes The child is in the custody of one or both parents for more than half of the year. Deadline for filing taxes Either of the following statements is true. Deadline for filing taxes The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Deadline for filing taxes (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. Deadline for filing taxes If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Deadline for filing taxes ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. Deadline for filing taxes Custodial parent and noncustodial parent. Deadline for filing taxes   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Deadline for filing taxes The other parent is the noncustodial parent. Deadline for filing taxes   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Deadline for filing taxes   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Deadline for filing taxes Equal number of nights. Deadline for filing taxes   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). Deadline for filing taxes December 31. Deadline for filing taxes   The night of December 31 is treated as part of the year in which it begins. Deadline for filing taxes For example, December 31, 2013, is treated as part of 2013. Deadline for filing taxes Emancipated child. Deadline for filing taxes   If a child is emancipated under state law, the child is treated as not living with either parent. Deadline for filing taxes See Examples 5 and 6. Deadline for filing taxes Absences. Deadline for filing taxes   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Deadline for filing taxes But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Deadline for filing taxes Parent works at night. Deadline for filing taxes   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. Deadline for filing taxes On a school day, the child is treated as living at the primary residence registered with the school. Deadline for filing taxes Example 1—child lived with one parent for a greater number of nights. Deadline for filing taxes You and your child’s other parent are divorced. Deadline for filing taxes In 2013, your child lived with you 210 nights and with the other parent 155 nights. Deadline for filing taxes You are the custodial parent. Deadline for filing taxes Example 2—child is away at camp. Deadline for filing taxes In 2013, your daughter lives with each parent for alternate weeks. Deadline for filing taxes In the summer, she spends 6 weeks at summer camp. Deadline for filing taxes During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Deadline for filing taxes Example 3—child lived same number of nights with each parent. Deadline for filing taxes Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Deadline for filing taxes Your AGI is $40,000. Deadline for filing taxes Your ex-spouse's AGI is $25,000. Deadline for filing taxes You are treated as your son's custodial parent because you have the higher AGI. Deadline for filing taxes Example 4—child is at parent’s home but with other parent. Deadline for filing taxes Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Deadline for filing taxes You become ill and are hospitalized. Deadline for filing taxes The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Deadline for filing taxes Your son is treated as living with you during this 10-day period because he was living in your home. Deadline for filing taxes Example 5—child emancipated in May. Deadline for filing taxes When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Deadline for filing taxes As a result, he is not considered in the custody of his parents for more than half of the year. Deadline for filing taxes The special rule for children of divorced or separated parents does not apply. Deadline for filing taxes Example 6—child emancipated in August. Deadline for filing taxes Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Deadline for filing taxes She turns 18 and is emancipated under state law on August 1, 2013. Deadline for filing taxes Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Deadline for filing taxes You are the custodial parent. Deadline for filing taxes Written declaration. Deadline for filing taxes    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Deadline for filing taxes The noncustodial parent must attach a copy of the form or statement to his or her tax return. Deadline for filing taxes   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Deadline for filing taxes Post-1984 and pre-2009 divorce decree or separation agreement. Deadline for filing taxes   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Deadline for filing taxes The decree or agreement must state all three of the following. Deadline for filing taxes The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Deadline for filing taxes The custodial parent will not claim the child as a dependent for the year. Deadline for filing taxes The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Deadline for filing taxes   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Deadline for filing taxes The cover page (write the other parent's social security number on this page). Deadline for filing taxes The pages that include all of the information identified in items (1) through (3) above. Deadline for filing taxes The signature page with the other parent's signature and the date of the agreement. Deadline for filing taxes Post-2008 divorce decree or separation agreement. Deadline for filing taxes   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. Deadline for filing taxes The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. Deadline for filing taxes The form or statement must release the custodial parent's claim to the child without any conditions. Deadline for filing taxes For example, the release must not depend on the noncustodial parent paying support. Deadline for filing taxes    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Deadline for filing taxes Revocation of release of claim to an exemption. Deadline for filing taxes   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). Deadline for filing taxes For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Deadline for filing taxes The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Deadline for filing taxes Remarried parent. Deadline for filing taxes   If you remarry, the support provided by your new spouse is treated as provided by you. Deadline for filing taxes Parents who never married. Deadline for filing taxes   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. Deadline for filing taxes Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. Deadline for filing taxes This test is different from the support test to be a qualifying relative, which is described later. Deadline for filing taxes However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Deadline for filing taxes If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. Deadline for filing taxes Worksheet 3-1. Deadline for filing taxes Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Deadline for filing taxes Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Deadline for filing taxes Do not include funds provided by the state; include those amounts on line 23 instead 1. Deadline for filing taxes     2. Deadline for filing taxes Enter the amount on line 1 that was used for the person's support 2. Deadline for filing taxes     3. Deadline for filing taxes Enter the amount on line 1 that was used for other purposes 3. Deadline for filing taxes     4. Deadline for filing taxes Enter the total amount in the person's savings and other accounts at the end of the year 4. Deadline for filing taxes     5. Deadline for filing taxes Add lines 2 through 4. Deadline for filing taxes (This amount should equal line 1. Deadline for filing taxes ) 5. Deadline for filing taxes     Expenses for Entire Household (where the person you supported lived)       6. Deadline for filing taxes Lodging (complete line 6a or 6b):         a. Deadline for filing taxes Enter the total rent paid 6a. Deadline for filing taxes       b. Deadline for filing taxes Enter the fair rental value of the home. Deadline for filing taxes If the person you supported owned the home,  also include this amount in line 21 6b. Deadline for filing taxes     7. Deadline for filing taxes Enter the total food expenses 7. Deadline for filing taxes     8. Deadline for filing taxes Enter the total amount of utilities (heat, light, water, etc. Deadline for filing taxes not included in line 6a or 6b) 8. Deadline for filing taxes     9. Deadline for filing taxes Enter the total amount of repairs (not included in line 6a or 6b) 9. Deadline for filing taxes     10. Deadline for filing taxes Enter the total of other expenses. Deadline for filing taxes Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Deadline for filing taxes     11. Deadline for filing taxes Add lines 6a through 10. Deadline for filing taxes These are the total household expenses 11. Deadline for filing taxes     12. Deadline for filing taxes Enter total number of persons who lived in the household 12. Deadline for filing taxes     Expenses for the Person You Supported       13. Deadline for filing taxes Divide line 11 by line 12. Deadline for filing taxes This is the person's share of the household expenses 13. Deadline for filing taxes     14. Deadline for filing taxes Enter the person's total clothing expenses 14. Deadline for filing taxes     15. Deadline for filing taxes Enter the person's total education expenses 15. Deadline for filing taxes     16. Deadline for filing taxes Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Deadline for filing taxes     17. Deadline for filing taxes Enter the person's total travel and recreation expenses 17. Deadline for filing taxes     18. Deadline for filing taxes Enter the total of the person's other expenses 18. Deadline for filing taxes     19. Deadline for filing taxes Add lines 13 through 18. Deadline for filing taxes This is the total cost of the person's support for the year 19. Deadline for filing taxes     Did the Person Provide More Than Half of His or Her Own Support?       20. Deadline for filing taxes Multiply line 19 by 50% (. Deadline for filing taxes 50) 20. Deadline for filing taxes     21. Deadline for filing taxes Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Deadline for filing taxes This is the amount the person provided for his or her own support 21. Deadline for filing taxes     22. Deadline for filing taxes Is line 21 more than line 20?   No. Deadline for filing taxes You meet the support test for this person to be your qualifying child. Deadline for filing taxes If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Deadline for filing taxes Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Deadline for filing taxes    Yes. Deadline for filing taxes You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Deadline for filing taxes Stop here. Deadline for filing taxes        Did You Provide More Than Half?       23. Deadline for filing taxes Enter the amount others provided for the person's support. Deadline for filing taxes Include amounts provided by state, local, and other welfare societies or agencies. Deadline for filing taxes Do not include any amounts included on line 1 23. Deadline for filing taxes     24. Deadline for filing taxes Add lines 21 and 23 24. Deadline for filing taxes     25. Deadline for filing taxes Subtract line 24 from line 19. Deadline for filing taxes This is the amount you provided for the person's support 25. Deadline for filing taxes     26. Deadline for filing taxes Is line 25 more than line 20?   Yes. Deadline for filing taxes You meet the support test for this person to be your qualifying relative. Deadline for filing taxes    No. Deadline for filing taxes You do not meet the support test for this person to be your qualifying relative. Deadline for filing taxes You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. Deadline for filing taxes See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. Deadline for filing taxes   Example. Deadline for filing taxes You provided $4,000 toward your 16-year-old son's support for the year. Deadline for filing taxes He has a part-time job and provided $6,000 to his own support. Deadline for filing taxes He provided more than half of his own support for the year. Deadline for filing taxes He is not your qualifying child. Deadline for filing taxes Foster care payments and expenses. Deadline for filing taxes   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Deadline for filing taxes Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. Deadline for filing taxes   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. Deadline for filing taxes For more information about the deduction for charitable contributions, see chapter 24. Deadline for filing taxes If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Deadline for filing taxes   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Deadline for filing taxes Example 1. Deadline for filing taxes Lauren, a foster child, lived with Mr. Deadline for filing taxes and Mrs. Deadline for filing taxes Smith for the last 3 months of the year. Deadline for filing taxes The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Deadline for filing taxes They did not care for her as a trade or business or to benefit the agency that placed her in their home. Deadline for filing taxes The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Deadline for filing taxes Example 2. Deadline for filing taxes You provided $3,000 toward your 10-year-old foster child's support for the year. Deadline for filing taxes The state government provided $4,000, which is considered support provided by the state, not by the child. Deadline for filing taxes See Support provided by the state (welfare, food stamps, housing, etc. Deadline for filing taxes ) , later. Deadline for filing taxes Your foster child did not provide more than half of her own support for the year. Deadline for filing taxes Scholarships. Deadline for filing taxes   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Deadline for filing taxes Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Deadline for filing taxes Exception. Deadline for filing taxes   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Deadline for filing taxes Example 1—child files joint return. Deadline for filing taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Deadline for filing taxes He earned $25,000 for the year. Deadline for filing taxes The couple files a joint return. Deadline for filing taxes Because your daughter and her husband file a joint return, she is not your qualifying child. Deadline for filing taxes Example 2—child files joint return only as a claim for refund of withheld tax. Deadline for filing taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Deadline for filing taxes Neither is required to file a tax return. Deadline for filing taxes They do not have a child. Deadline for filing taxes Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Deadline for filing taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Deadline for filing taxes Example 3—child files joint return to claim American opportunity credit. Deadline for filing taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Deadline for filing taxes He and his wife were not required to file a tax return. Deadline for filing taxes However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Deadline for filing taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Deadline for filing taxes The exception to the joint return test does not apply, so your son is not your qualifying child. Deadline for filing taxes Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Deadline for filing taxes This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Deadline for filing taxes If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Deadline for filing taxes Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Deadline for filing taxes Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Deadline for filing taxes The exemption for the child. Deadline for filing taxes The child tax credit. Deadline for filing taxes Head of household filing status. Deadline for filing taxes The credit for child and dependent care expenses. Deadline for filing taxes The exclusion from income for dependent care benefits. Deadline for filing taxes The earned income credit. Deadline for filing taxes The other person cannot take any of these benefits based on this qualifying child. Deadline for filing taxes In other words, you and the other person cannot agree to divide these benefits between you. Deadline for filing taxes The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Deadline for filing taxes Tiebreaker rules. Deadline for filing taxes   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Deadline for filing taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Deadline for filing taxes If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Deadline for filing taxes If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Deadline for filing taxes If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Deadline for filing taxes If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Deadline for filing taxes If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Deadline for filing taxes If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. Deadline for filing taxes See Example 6 . Deadline for filing taxes   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Deadline for filing taxes Example 1—child lived with parent and grandparent. Deadline for filing taxes You and your 3-year-old daughter Jane lived with your mother all year. Deadline for filing taxes You are 25 years old, unmarried, and your AGI is $9,000. Deadline for filing taxes Your mother's AGI is $15,000. Deadline for filing taxes Jane's father did not live with you or your daughter. Deadline for filing taxes You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Deadline for filing taxes Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Deadline for filing taxes However, only one of you can claim her. Deadline for filing taxes Jane is not a qualifying child of anyone else, including her father. Deadline for filing taxes You agree to let your mother claim Jane. Deadline for filing taxes This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). Deadline for filing taxes Example 2—parent has higher AGI than grandparent. Deadline for filing taxes The facts are the same as in Example 1 except your AGI is $18,000. Deadline for filing taxes Because your mother's AGI is not higher than yours, she cannot claim Jane. Deadline for filing taxes Only you can claim Jane. Deadline for filing taxes Example 3—two persons claim same child. Deadline for filing taxes The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Deadline for filing taxes In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Deadline for filing taxes The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Deadline for filing taxes Example 4—qualifying children split between two persons. Deadline for filing taxes The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Deadline for filing taxes Only one of you can claim each child. Deadline for filing taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Deadline for filing taxes For example, if you claim one child, your mother can claim the other two. Deadline for filing taxes Example 5—taxpayer who is a qualifying child. Deadline for filing taxes The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. Deadline for filing taxes This means you are your mother's qualifying child. Deadline for filing taxes If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. Deadline for filing taxes Example 6—child lived with both parents and grandparent. Deadline for filing taxes The facts are the same as in Example 1 except you are married to your daughter's father. Deadline for filing taxes The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Deadline for filing taxes If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Deadline for filing taxes Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. Deadline for filing taxes Example 7—separated parents. Deadline for filing taxes You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Deadline for filing taxes In August and September, your son lived with you. Deadline for filing taxes For the rest of the year, your son lived with your husband, the boy's father. Deadline for filing taxes Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Deadline for filing taxes At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. Deadline for filing taxes You and your husband will file separate returns. Deadline for filing taxes Your husband agrees to let you treat your son as a qualifying child. Deadline for filing taxes This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). Deadline for filing taxes However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. Deadline for filing taxes As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Deadline for filing taxes Example 8—separated parents claim same child. Deadline for filing taxes The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Deadline for filing taxes In this case, only your husband will be allowed to treat your son as a qualifying child. Deadline for filing taxes This is because, during 2013, the boy lived with him longer than with you. Deadline for filing taxes If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Deadline for filing taxes If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Deadline for filing taxes In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. Deadline for filing taxes As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. Deadline for filing taxes Example 9—unmarried parents. Deadline for filing taxes You, your 5-year-old son, and your son's father lived together all year. Deadline for filing taxes You and your son's father are not married. Deadline for filing taxes Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Deadline for filing taxes Your AGI is $12,000 and your son's father's AGI is $14,000. Deadline for filing taxes Your son's father agrees to let you claim the child as a qualifying child. Deadline for filing taxes This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Deadline for filing taxes Example 10—unmarried parents claim same child. Deadline for filing taxes The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. Deadline for filing taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. Deadline for filing taxes This is because his AGI, $14,000, is more than your AGI, $12,000. Deadline for filing taxes If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Deadline for filing taxes If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Deadline for filing taxes Example 11—child did not live with a parent. Deadline for filing taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. Deadline for filing taxes You are 25 years old, and your AGI is $9,300. Deadline for filing taxes Your mother's AGI is $15,000. Deadline for filing taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Deadline for filing taxes Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Deadline for filing taxes However, only your mother can treat her as a qualifying child. Deadline for filing taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Deadline for filing taxes Applying this special rule to divorced or separated parents (or parents who live apart). Deadline for filing taxes   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Deadline for filing taxes However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Deadline for filing taxes If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. Deadline for filing taxes Example 1. Deadline for filing taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Deadline for filing taxes Your AGI is $10,000. Deadline for filing taxes Your mother's AGI is $25,000. Deadline for filing taxes Your son's father did not live with you or your son. Deadline for filing taxes Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. Deadline for filing taxes Because of this, you cannot claim an exemption or the child tax credit for your son. Deadline for filing taxes However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Deadline for filing taxes You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. Deadline for filing taxes But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Deadline for filing taxes (Note: The support test does not apply for the earned income credit. Deadline for filing taxes ) However, you agree to let your mother claim your son. Deadline for filing taxes This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Deadline for filing taxes (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Deadline for filing taxes ) Example 2. Deadline for filing taxes The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Deadline for filing taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Deadline for filing taxes Example 3. Deadline for filing taxes The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Deadline for filing taxes Your mother also claims him as a qualifying child for head of household filing status. Deadline for filing taxes You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Deadline for filing taxes The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Deadline for filing taxes Qualifying Relative Four tests must be met for a person to be your qualifying relative. Deadline for filing taxes The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Deadline for filing taxes Age. Deadline for filing taxes   Unlike a qualifying child, a qualifying relative can be any age. Deadline for filing taxes There is no age test for a qualifying relative. Deadline for filing taxes Kidnapped child. Deadline for filing taxes   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Deadline for filing taxes See Publication 501 for details. Deadline for filing taxes Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Deadline for filing taxes Example 1. Deadline for filing taxes Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Deadline for filing taxes She is not your qualifying relative. Deadline for filing taxes Example 2. Deadline for filing taxes Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Deadline for filing taxes He is not your qualifying relative. Deadline for filing taxes Example 3. Deadline for filing taxes Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Deadline for filing taxes He may be your qualifying relative if the gross income test and the support test are met. Deadline for filing taxes Example 4. Deadline for filing taxes Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. Deadline for filing taxes He is not your qualifying child because he does not meet the residency test. Deadline for filing taxes He may be your qualifying relative if the gross income test and the support test are met. Deadline for filing taxes Child of person not required to file a return. Deadline for filing taxes   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Deadline for filing taxes Example 1—return not required. Deadline for filing taxes You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Deadline for filing taxes Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Deadline for filing taxes Both your friend and her child are your qualifying relatives if the support test is met. Deadline for filing taxes Example 2—return filed to claim refund. Deadline for filing taxes The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. Deadline for filing taxes She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. Deadline for filing taxes Both your friend and her child are your qualifying relatives if the support test is met. Deadline for filing taxes Example 3—earned income credit claimed. Deadline for filing taxes The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Deadline for filing taxes Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Deadline for filing taxes Child in Canada or Mexico. Deadline for filing taxes   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Deadline for filing taxes If the child does not live with you, the child does not meet the residency test to be your qualifying child. Deadline for filing taxes However, the child may still be your qualifying relative. Deadline for filing taxes If the persons the child does live with are not U. Deadline for filing taxes S. Deadline for filing taxes citizens and have no U. Deadline for filing taxes S. Deadline for filing taxes gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Deadline for filing taxes If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. Deadline for filing taxes   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. Deadline for filing taxes S. Deadline for filing taxes citizen, U. Deadline for filing taxes S. Deadline for filing taxes resident alien, or U. Deadline for filing taxes S. Deadline for filing taxes national. Deadline for filing taxes There is an exception for certain adopted children who lived with you all year. Deadline for filing taxes See Citizen or Resident Test , earlier. Deadline for filing taxes Example. Deadline for filing taxes You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Deadline for filing taxes You are single and live in the United States. Deadline for filing taxes Your mother is not a U. Deadline for filing taxes S. Deadline for filing taxes citizen and has no U. Deadline for filing taxes S. Deadline for filing taxes income, so she is not a “taxpayer. Deadline for filing taxes ” Your children are not your qualifying children because they do not meet the residency test. Deadline for filing taxes But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Deadline for filing taxes You may also be able to claim your mother as a dependent if the gross income and support tests are met. Deadline for filing taxes Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . Deadline for filing taxes If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Deadline for filing taxes However, see Personal Exemptions , earlier. Deadline for filing taxes Relatives who do not have to live with you. Deadline for filing taxes   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Deadline for filing taxes Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Deadline for filing taxes (A legally adopted child is considered your child. Deadline for filing taxes ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Deadline for filing taxes Your father, mother, grandparent, or other direct ancestor, but not foster parent. Deadline for filing taxes Your stepfather or stepmother. Deadline for filing taxes A son or daughter of your brother or sister. Deadline for filing taxes A son or daughter of your half brother or half sister. Deadline for filing taxes A brother or sister of your father or mother. Deadline for filing taxes Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Deadline for filing taxes Any of these relationships that were established by marriage are not ended by death or divorce. Deadline for filing taxes Example. Deadline for filing taxes You and your wife began supporting your wife's father, a widower, in 2006. Deadline for filing taxes Your wife died in 2012. Deadline for filing taxes Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Deadline for filing taxes You can claim him as a dependent if all other tests are met, including the gross income test and support test. Deadline for filing taxes Foster child. Deadline for filing taxes   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Deadline for filing taxes Joint return. Deadline for filing taxes   If you file a joint return, the person can be related to either you or your spouse. Deadline for filing taxes Also, the person does not need to be related to the spouse who provides support. Deadline for filing taxes   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. Deadline for filing taxes However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. Deadline for filing taxes Temporary absences. Deadline for filing taxes   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Deadline for filing taxes   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Deadline for filing taxes Death or birth. Deadline for filing taxes   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Deadline for filing taxes The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. Deadline for filing taxes The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. Deadline for filing taxes   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Deadline for filing taxes Example. Deadline for filing taxes Your dependent mother died on January 15. Deadline for filing taxes She met the tests to be your qualifying relative. Deadline for filing taxes The other tests to claim an exemption for a dependent were also met. Deadline for filing taxes You can claim an exemption for her on your return. Deadline for filing taxes Local law violated. Deadline for filing taxes   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Deadline for filing taxes Example. Deadline for filing taxes Your girlfriend lived with you as a member of your household all year. Deadline for filing taxes However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Deadline for filing taxes Therefore, she does not meet this test and you cannot claim her as a dependent. Deadline for filing taxes Adopted child. Deadline for filing taxes   An adopted child is always treated as your own child. Deadline for filing taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Deadline for filing taxes Cousin. Deadline for filing taxes   Your cousin meets this test only if he or she lives with you all year as a member of your household. Deadline for filing taxes A cousin is a descendant of a brother or sister of your father or mother. Deadline for filing taxes Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Deadline for filing taxes Gross income defined. Deadline for filing taxes   Gross income is all income in the form of money, property, and services that is not exempt from tax. Deadline for filing taxes   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Deadline for filing taxes   Gross receipts from rental property are gross income. Deadline for filing taxes Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Deadline for filing taxes   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Deadline for filing taxes    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Deadline for filing taxes Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. Deadline for filing taxes For more information about scholarships, see chapter 12. Deadline for filing taxes   Tax-exempt income, such as certain social security benefits, is not included in gross income. Deadline for filing taxes Disabled dependent working at sheltered workshop. Deadline for filing taxes   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. Deadline for filing taxes The availability of medical care at the workshop must be the main reason for the individual's presence there. Deadline for filing taxes Also, the income must come solely from activities at the workshop that are incident to this medical care. Deadline for filing taxes   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. Deadline for filing taxes S. Deadline for filing taxes possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Deadline for filing taxes “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Deadline for filing taxes Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. Deadline for filing taxes However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. Deadline for filing taxes How to determine if support test is met. Deadline for filing taxes   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. Deadline for filing taxes This includes support the person provided from his or her own funds. Deadline for filing taxes   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Deadline for filing taxes Person's own funds not used for support. Deadline for filing taxes   A person's own funds are not support unless they are actually spent for support. Deadline for filing taxes Example. Deadline for filing taxes Your mother received $2,400 in social security benefits and $300 in interest. Deadline for filing taxes She paid $2,000 for lodging and $400 for recreation. Deadline for filing taxes She put $300 in a savings account. Deadline for filing taxes Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. Deadline for filing taxes If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Deadline for filing taxes Child's wages used for own support. Deadline for filing taxes   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Deadline for filing taxes Year support is provided. Deadline for filing taxes   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. Deadline for filing taxes   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Deadline for filing taxes Armed Forces dependency allotments. Deadline for filing taxes   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. Deadline for filing taxes If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Deadline for filing taxes Example. Deadline for filing taxes You are in the Armed Forces. Deadline for filing taxes You authorize an allotment for your widowed mother that she uses to support herself and her sister. Deadline for filing taxes If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Deadline for filing taxes Tax-exempt military quarters allowances. Deadline for filing taxes   These allowances are treated the same way as dependency allotments in figuring support. Deadline for filing taxes The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Deadline for filing taxes Tax-exempt income. Deadline for filing taxes   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Deadline for filing taxes Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Deadline for filing taxes Example 1. Deadline for filing taxes You provide $4,000 toward your mother's support during the year. Deadline for filing taxes She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Deadline for filing taxes She uses all these for her support. Deadline for filing taxes You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Deadline for filing taxes Example 2. Deadline for filing taxes Your niece takes out a student loan of $2,500 a
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The Deadline For Filing Taxes

Deadline for filing taxes 25. Deadline for filing taxes   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los Negocios Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Deadline for filing taxes Deterioro progresivo. Deadline for filing taxes Daños ocasionados por paneles de yeso (drywall) corrosivos. Deadline for filing taxes Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Deadline for filing taxes  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Deadline for filing taxes Usted debe completar la Sección C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Deadline for filing taxes La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Deadline for filing taxes No necesita completar el Anexo A. Deadline for filing taxes Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) en este capítulo. Deadline for filing taxes Introduction Este capítulo explica el trato tributario de pérdidas personales (no relacionadas con los negocios o las inversiones) por hecho fortuito, pérdidas por robo y pérdidas en depósitos. Deadline for filing taxes Este capítulo también presenta los siguientes temas: Cómo calcular el monto de su pérdida. Deadline for filing taxes Cómo considerar seguros y otros reembolsos que reciba. Deadline for filing taxes Límites de la deducción. Deadline for filing taxes Cuándo y cómo declarar la ocurrencia de un hecho fortuito o robo. Deadline for filing taxes Formularios que tiene que presentar. Deadline for filing taxes    Si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684, en inglés. Deadline for filing taxes Asimismo, tiene que presentar por lo menos uno de los siguientes formularios, todos en inglés: Anexo A (Formulario 1040), Itemized Deductions (Deducciones detalladas). Deadline for filing taxes Anexo D (Formulario 1040), Capital Gains and Losses (Ganancias y pérdidas de capital). Deadline for filing taxes Expropiaciones forzosas. Deadline for filing taxes   Para obtener información sobre expropiaciones de propiedad, vea Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and other Disposition of Assets (Ventas y otras enajenaciones de bienes), en inglés. Deadline for filing taxes Registro para el cálculo de pérdidas por hecho fortuito y robo. Deadline for filing taxes    La Publicación 584SP está a su disposición para ayudarle a hacer una lista de artículos de propiedad personal que hayan sido robados o hayan sufrido daños, y luego calcular su pérdida. Deadline for filing taxes En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su casa, artículos del hogar y sus vehículos motorizados. Deadline for filing taxes Pérdidas relacionadas con negocios o inversiones. Deadline for filing taxes   Para obtener información sobre pérdidas de propiedad de un negocio o de generación de ingresos debido a hechos fortuitos o robo, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. Deadline for filing taxes Useful Items - You may want to see: Publicación 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso personal)  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés Hecho Fortuito Un hecho fortuito es el daño, la destrucción o la pérdida de propiedad ocasionados por un acontecimiento identificable y repentino, inesperado o poco común. Deadline for filing taxes Un acontecimiento repentino es aquél que ocurre rápidamente; no es paulatino ni progresivo. Deadline for filing taxes Un acontecimiento inesperado es aquél que comúnmente no se anticipa ni es intencionado. Deadline for filing taxes Un acontecimiento poco común es aquél que no ocurre a diario y no es algo típico dentro de las actividades que usted realiza. Deadline for filing taxes Pérdidas deducibles. Deadline for filing taxes   Las pérdidas deducibles por hechos fortuitos pueden deberse a diversas causas, entre ellas: Accidentes automovilísticos (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). Deadline for filing taxes Terremotos. Deadline for filing taxes Incendios (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). Deadline for filing taxes Inundaciones. Deadline for filing taxes Demolición o reubicación de una vivienda poco segura por orden del gobierno debido a un desastre, como se explica en la sección Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes Hundimientos (derrumbes) de minas. Deadline for filing taxes Naufragios. Deadline for filing taxes Estallidos supersónicos. Deadline for filing taxes Tormentas, incluidos huracanes y tornados. Deadline for filing taxes Ataques terroristas. Deadline for filing taxes Vandalismo. Deadline for filing taxes Erupciones volcánicas. Deadline for filing taxes Pérdidas no deducibles. Deadline for filing taxes   Una pérdida por hecho fortuito no es deducible si el daño o la destrucción ha sido causado por los siguientes factores: El quiebre accidental de artículos como, por ejemplo, vasos o vajilla fina en condiciones normales. Deadline for filing taxes Una mascota de la familia (se explica más adelante). Deadline for filing taxes Un incendio si usted, por voluntad propia, lo prendió o le pagó a alguien para que lo prendiera. Deadline for filing taxes Un accidente automovilístico si éste fue causado por su propia negligencia o acto voluntario. Deadline for filing taxes Esto también es aplicable si el acto o negligencia de alguna persona que actuaba en nombre suyo fue causa del accidente. Deadline for filing taxes Deterioro progresivo (explicado más adelante). Deadline for filing taxes Mascota de la familia. Deadline for filing taxes   La pérdida de bienes debido a daños causados por una mascota de la familia no es deducible como pérdida por hecho fortuito a menos que se cumplan los requisitos indicados anteriormente bajo Hecho Fortuito . Deadline for filing taxes Ejemplo. Deadline for filing taxes Antes de acostumbrarse a su casa, su nuevo cachorro causó daños a su alfombra oriental antigua. Deadline for filing taxes Debido a que los daños no fueron inesperados ni fuera de lo común, la pérdida resultante no se puede deducir como pérdida por hecho fortuito. Deadline for filing taxes Deterioro progresivo. Deadline for filing taxes    La pérdida de propiedad por causa de deterioro progresivo no es deducible como hecho fortuito. Deadline for filing taxes Esto se debe a que el daño ocurre como resultado de un funcionamiento permanente o un proceso normal, en lugar de ser resultado de un acontecimiento repentino. Deadline for filing taxes A continuación se presentan algunos ejemplos de daños producidos por el deterioro progresivo: El debilitamiento continuo de un edificio debido al viento normal y las condiciones del tiempo. Deadline for filing taxes El deterioro y daño causados a un calentador de agua que explota. Deadline for filing taxes Sin embargo, el óxido y el daño por el agua a alfombras y cortinas al explotar el calentador, sí se considera hecho fortuito. Deadline for filing taxes La mayoría de las pérdidas de propiedad por motivo de sequía. Deadline for filing taxes Para que una pérdida relacionada con sequía sea deducible, por lo general, tiene que ocurrir durante un oficio o negocio o alguna transacción en la que se participe con fines de lucro. Deadline for filing taxes Daño por termitas o polillas. Deadline for filing taxes El daño o destrucción de árboles, arbustos u otras plantas, causado por hongos, enfermedades, insectos, gusanos o pestes similares. Deadline for filing taxes Sin embargo, si ocurre una destrucción repentina debido a una infestación poco común de escarabajos u otros insectos, ésta puede dar lugar a una pérdida por hecho fortuito. Deadline for filing taxes Daños ocasionados por paneles de yeso (drywall) corrosivos. Deadline for filing taxes   Conforme a un procedimiento especial, es posible que pueda reclamar una deducción por pérdidas fortuitas si su vivienda y sus electrodomésticos quedaron dañados por paneles de yeso corrosivos y usted pagó los costos para reparar dichos bienes. Deadline for filing taxes Para información adicional, vea la Publicación 547(SP). Deadline for filing taxes Robo Un robo es el acto de tomar y sacar dinero o propiedad con la intención de privar al dueño de éstos. Deadline for filing taxes Tomar la propiedad tiene que ser ilegal conforme a las leyes del estado donde el robo tuvo lugar y tiene que haberse realizado con intenciones delictivas. Deadline for filing taxes No es necesario indicar una condena por robo. Deadline for filing taxes Un robo incluye tomar dinero o propiedad a través de los siguientes medios: Chantaje. Deadline for filing taxes Escalamiento (violación de domicilio). Deadline for filing taxes Malversación. Deadline for filing taxes Extorsión. Deadline for filing taxes Secuestro para exigir rescate. Deadline for filing taxes Hurto. Deadline for filing taxes Robo. Deadline for filing taxes Tomar dinero o bienes mediante fraude o declaraciones falsas constituye robo si es un acto ilegal conforme a las leyes estatales o locales. Deadline for filing taxes Disminución del valor de mercado de acciones. Deadline for filing taxes   No puede deducir como pérdida por robo la disminución del valor de las acciones que haya adquirido en el mercado abierto con fines de inversión si dicha disminución es causada por la revelación de un fraude contable u otro tipo de conducta ilegal por parte de los funcionarios o directores de la entidad que emitió las acciones. Deadline for filing taxes Sin embargo, puede deducir como pérdida de capital la pérdida que haya tenido al vender o intercambiar las acciones o si éstas pierden totalmente su valor. Deadline for filing taxes Se declara una pérdida de capital en el Anexo D (Formulario 1040), en inglés. Deadline for filing taxes Para obtener más información sobre la venta de acciones, acciones sin valor y pérdidas de capital, vea el capítulo 4 de la Publicación 550, en inglés. Deadline for filing taxes Propiedad extraviada o perdida. Deadline for filing taxes   La simple desaparición de dinero o propiedad no constituye un robo. Deadline for filing taxes Sin embargo, una pérdida o desaparición accidental de propiedad puede considerarse hecho fortuito si es el resultado de un acontecimiento identificable que ocurre de manera repentina, inesperada o poco común. Deadline for filing taxes Los acontecimientos repentinos, inesperados y poco comunes se definen en una sección anterior. Deadline for filing taxes Ejemplo. Deadline for filing taxes Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. Deadline for filing taxes El diamante se cae del anillo y nunca lo pudo encontrar. Deadline for filing taxes La pérdida del diamante es un hecho fortuito. Deadline for filing taxes Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Deadline for filing taxes   Si sufrió una pérdida por un esquema de inversión de tipo Ponzi, vea: la Resolución Administrativa Tributaria (Revenue Ruling) 2009-9, 2009-14 I. Deadline for filing taxes R. Deadline for filing taxes B. Deadline for filing taxes 735 (disponible en el sitio www. Deadline for filing taxes irs. Deadline for filing taxes gov/irb/2009-14_IRB/ar07. Deadline for filing taxes html). Deadline for filing taxes el Procedimiento Tributario (Revenue Procedure) 2009-20, 2009-14 I. Deadline for filing taxes R. Deadline for filing taxes B. Deadline for filing taxes 749 (disponible en el sitio www. Deadline for filing taxes irs. Deadline for filing taxes gov/irb/2009-14_IRB/ar11. Deadline for filing taxes html). Deadline for filing taxes el Procedimiento Tributario (Revenue Procedure) 2011-58, 2011-50 I. Deadline for filing taxes R. Deadline for filing taxes B. Deadline for filing taxes 849 (disponible en el sitio www. Deadline for filing taxes irs. Deadline for filing taxes gov/irb/2011-50_IRB/ar11. Deadline for filing taxes html). Deadline for filing taxes Si reúne los requisitos y opta por seguir los procedimientos indicados en el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58, primero debe completar la Sección C del Formulario 4684, en inglés, para determinar la cantidad a entrar en la línea 28 de la Sección B. Deadline for filing taxes No complete las líneas 19 a la 27. Deadline for filing taxes La Sección C reemplaza al Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Deadline for filing taxes No necesita completar el Anexo A. Deadline for filing taxes Para información adicional, vea la orden reglamentaria sobre impuestos y los procedimientos tributarios mencionados anteriormente y las Instrucciones para el Formulario 4684. Deadline for filing taxes   Si escoge no utilizar el procedimiento del Procedimiento Tributario (Revenue Procedure) 2009-20, usted puede declarar su pérdida por robo completando las líneas 19 a la 39 de la Sección B, según corresponda. Deadline for filing taxes Pérdidas de Depósitos Una pérdida de depósitos monetarios puede ocurrir cuando un banco, una cooperativa de crédito u otra institución financiera se declara insolvente o en quiebra (bancarrota). Deadline for filing taxes Si usted ha sufrido este tipo de pérdida, puede escoger uno de los métodos siguientes para deducir dicha pérdida: Pérdida por hechos fortuitos. Deadline for filing taxes Pérdida ordinaria. Deadline for filing taxes Deuda incobrable no relacionada con los negocios. Deadline for filing taxes Pérdida ordinaria o por hechos fortuitos. Deadline for filing taxes   Tiene la opción de deducir una pérdida de depósitos como hecho fortuito o como pérdida ordinaria, cualquier año en el que pueda calcular de manera razonable la cantidad de depósitos que ha perdido en una institución financiera insolvente o en quiebra. Deadline for filing taxes Generalmente puede escoger esta opción cuando presente su declaración de impuestos para ese año y es aplicable a todas las pérdidas en depósitos que haya tenido ese año y en esa institución financiera en particular. Deadline for filing taxes Si trata la pérdida como pérdida por hecho fortuito o pérdida ordinaria, no puede considerar la misma cantidad de la pérdida como deuda incobrable no relacionada con los negocios cuando dicha cantidad pierda su valor total. Deadline for filing taxes Sin embargo, sí puede tomar una deducción por deuda incobrable no relacionada con los negocios por todo monto de pérdida cuyo valor sea superior a la cantidad estimada que dedujo como pérdida por hecho fortuito o pérdida ordinaria. Deadline for filing taxes Una vez que haya tomado esta opción, no puede cambiarla sin autorización del IRS. Deadline for filing taxes   Si declara una pérdida ordinaria, reclámela como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Deadline for filing taxes La cantidad máxima que puede reclamar es $20,000 ($10,000 si es casado y presenta la declaración por separado), menos toda ganancia que espere recibir de algún seguro estatal. Deadline for filing taxes El monto de la pérdida está sujeto al límite del 2% del ingreso bruto ajustado. Deadline for filing taxes No puede declarar una pérdida ordinaria si alguna parte de dichos depósitos está asegurada por el gobierno federal. Deadline for filing taxes Deudas incobrables no relacionadas con los negocios. Deadline for filing taxes   Si decide no deducir la pérdida como pérdida por hecho fortuito o pérdida ordinaria, tendrá que esperar hasta el año en que se determine la pérdida real y entonces deducirla en ese año como deuda incobrable no relacionada con los negocios. Deadline for filing taxes Cómo hacer la declaración. Deadline for filing taxes   El tipo de deducción que escoja para su pérdida de depósitos determinará cómo debe declarar su pérdida. Deadline for filing taxes Si escoge: Pérdida por hecho fortuito — declárela primero en el Formulario 4684 y luego en el Anexo A del Formulario 1040, ambos en inglés. Deadline for filing taxes Pérdida ordinaria — declárela en el Anexo A del Formulario 1040 como una deducción miscelánea detallada. Deadline for filing taxes Deuda incobrable no relacionada con los negocios — declárela primero en el Formulario 8949 y luego en el Anexo D del Formulario 1040, ambos en inglés. Deadline for filing taxes Información adicional. Deadline for filing taxes   Para más información, vea la sección titulada Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions (Trato especial para pérdidas de depósitos en instituciones financieras insolventes o en quiebra) en las instrucciones del Formulario 4684 o Deposit in Insolvent or Bankrupt Financial Institution (Depósito en una institución financiera insolvente o en quiebra) en la Publicación 550, ambas en inglés. Deadline for filing taxes Comprobación de las Pérdidas Para poder deducir una pérdida por hecho fortuito o una pérdida por robo, tiene que poder demostrar que dicho hecho fortuito o robo ocurrió. Deadline for filing taxes También tiene que poder justificar la cantidad que declare como deducción. Deadline for filing taxes Comprobación de las pérdidas por hecho fortuito. Deadline for filing taxes   Para deducir una pérdida por hecho fortuito, sus datos deben mostrar todo lo siguiente: El tipo de hecho fortuito (accidente automovilístico, incendio, tormenta, etc. Deadline for filing taxes ) y la fecha en que ocurrió. Deadline for filing taxes Que la pérdida ocurrió como resultado directo de dicho hecho fortuito. Deadline for filing taxes Que usted era dueño de la propiedad o, si la alquilaba de otra persona, que usted tenía la responsabilidad contractual hacia el dueño por los daños. Deadline for filing taxes Si existe una solicitud de reembolso con expectativas razonables de recibirlo. Deadline for filing taxes Comprobación de las pérdidas por robo. Deadline for filing taxes   Para deducir una pérdida por robo, sus datos deben mostrar todo lo siguiente: La fecha en la que descubrió que su propiedad había desaparecido. Deadline for filing taxes Que su propiedad fue robada. Deadline for filing taxes Que usted era el dueño de dicha propiedad. Deadline for filing taxes Si existe una solicitud de reembolso con expectativas razonables de recibirlo. Deadline for filing taxes Es importante que tenga la documentación necesaria que demuestre el monto de la deducción. Deadline for filing taxes Si no tiene documentos que corroboran dicha deducción, puede usar otro tipo de pruebas satisfactorias para estos efectos. Deadline for filing taxes Cómo Calcular una Pérdida Calcule el monto de la pérdida utilizando los pasos siguientes: Determine la base ajustada de la propiedad antes de haber ocurrido el hecho fortuito o robo. Deadline for filing taxes Determine la baja del valor justo de mercado de la propiedad a causa del hecho fortuito o robo. Deadline for filing taxes De la cantidad más baja entre las cantidades de los puntos (1) y (2), reste el monto de todo otro seguro o reembolso que haya recibido o espere recibir. Deadline for filing taxes En el caso de propiedad para uso personal y propiedad utilizada durante la prestación de servicios como empleado, aplique los límites de la deducción que se explican más adelante para calcular la cantidad de pérdida que puede deducir. Deadline for filing taxes Ganancias por reembolsos. Deadline for filing taxes   Tiene una ganancia si el reembolso es mayor que la base ajustada de la propiedad. Deadline for filing taxes Esto ocurre aun cuando la disminución del valor justo de mercado de la propiedad es menor que la base ajustada. Deadline for filing taxes Si obtiene una ganancia, posiblemente tenga que pagar impuestos sobre esa cantidad o tal vez pueda posponer la declaración de dicha ganancia. Deadline for filing taxes Vea la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. Deadline for filing taxes Propiedad alquilada. Deadline for filing taxes   Si es responsable de los daños causados por hecho fortuito a una propiedad que alquila, su pérdida es la cantidad que tiene que pagar para reparar la propiedad menos todo seguro u otro reembolso que reciba o espere recibir. Deadline for filing taxes Disminución del Valor Justo de Mercado El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a un comprador dispuesto a comprar cuando ninguno de los dos tiene que vender o comprar y ambos conocen todos los hechos pertinentes. Deadline for filing taxes La disminución del valor justo de mercado que se utiliza para calcular el monto de la pérdida por hecho fortuito o robo es la diferencia entre el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después de ocurrir el hecho fortuito o robo. Deadline for filing taxes Valor justo de mercado de la propiedad robada. Deadline for filing taxes   El valor justo de mercado de la propiedad inmediatamente después de un robo se considera cero, puesto que usted ya no tiene la propiedad. Deadline for filing taxes Ejemplo. Deadline for filing taxes Usted compró dólares de plata por un valor nominal de $150 hace varios años. Deadline for filing taxes Ésta es la base ajustada de esa propiedad. Deadline for filing taxes Este año, le robaron los dólares de plata. Deadline for filing taxes El valor justo de mercado de las monedas era $1,000 justo antes de ser robadas y no las cubría el seguro. Deadline for filing taxes Su pérdida por robo es $150. Deadline for filing taxes Propiedad robada recuperada. Deadline for filing taxes   La propiedad robada recuperada es propiedad suya que le fue robada y posteriormente devuelta a usted. Deadline for filing taxes Si recupera propiedad después de haber incluido una deducción de pérdida por robo, tiene que volver a calcular la pérdida utilizando la base ajustada más baja de la propiedad (la cual se explica más adelante) o la disminución del valor justo de mercado desde el momento inmediatamente antes de que fuera robada hasta el momento en que se recuperó. Deadline for filing taxes Use esta cantidad para volver a calcular la pérdida total para el año en el que se dedujo dicha pérdida. Deadline for filing taxes   Si el monto de la pérdida recalculada es menor que la pérdida que dedujo, generalmente tiene que declarar la diferencia como ingresos en el año en que la recuperó. Deadline for filing taxes Pero declare la diferencia sólo hasta la cantidad de la pérdida que redujo su impuesto. Deadline for filing taxes Para obtener más información sobre la cantidad que debe declarar, vea Recuperación de Fondos en el capítulo 12. Deadline for filing taxes Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que se Deben Tener en Cuenta Para calcular la disminución del valor justo de mercado debido a un hecho fortuito o un robo, por lo general, necesita una tasación competente. Deadline for filing taxes No obstante, también se pueden emplear otras medidas para establecer ciertas disminuciones. Deadline for filing taxes Tasación. Deadline for filing taxes   Un tasador competente debe realizar una tasación para determinar la diferencia entre valor justo de mercado de la propiedad inmediatamente antes de ocurrir el hecho fortuito o robo e inmediatamente después. Deadline for filing taxes El tasador tiene que tener en cuenta los efectos de toda baja general del mercado que pueda ocurrir paralelamente con el hecho fortuito. Deadline for filing taxes Esta información es necesaria para limitar toda deducción de la pérdida real que se originó por el daño a la propiedad. Deadline for filing taxes   Existen varios factores importantes para evaluar la exactitud de una tasación, entre ellos: El conocimiento del tasador sobre su propiedad antes y después del hecho fortuito o robo. Deadline for filing taxes El conocimiento del tasador sobre la venta de propiedades similares en esa zona. Deadline for filing taxes El conocimiento del tasador sobre las condiciones de la zona donde ocurrió el hecho fortuito. Deadline for filing taxes El método de tasación que utilice el tasador. Deadline for filing taxes    Para establecer la cantidad de su pérdida por desastre debido a un desastre declarado como tal por el gobierno federal, quizá podría utilizar una tasación obtenida para un préstamo del gobierno federal (o una garantía de préstamo federal). Deadline for filing taxes Para obtener más información sobre desastres, vea la sección titulada Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes Costo de limpieza y reparaciones. Deadline for filing taxes   El costo de reparar propiedad dañada no es parte de la pérdida por hechos fortuitos. Deadline for filing taxes Tampoco lo es el costo de la limpieza después de un hecho fortuito. Deadline for filing taxes Pero puede utilizar el costo de la limpieza o de las reparaciones después de un hecho fortuito como una medida de la disminución del valor justo de mercado, si cumple con todas las condiciones siguientes: Las reparaciones de hecho se realizan. Deadline for filing taxes Las reparaciones son necesarias para que la propiedad vuelva a su condición anterior a que ocurriera el hecho fortuito. Deadline for filing taxes La cantidad que se gasta en reparaciones no es excesiva. Deadline for filing taxes Las reparaciones se realizan únicamente para reparar los daños. Deadline for filing taxes El valor de la propiedad después de efectuadas las reparaciones no es, debido a dichas reparaciones, mayor que el valor de la propiedad antes de ocurrir el hecho fortuito. Deadline for filing taxes Jardines. Deadline for filing taxes   El costo de restaurar jardines a su condición original después de un hecho fortuito podría indicar la disminución del valor justo de mercado. Deadline for filing taxes Es posible que pueda medir la pérdida según lo que gaste en las siguientes actividades: Sacar árboles y arbustos destruidos o dañados, menos el valor de todo artículo salvado que haya recibido. Deadline for filing taxes Podar y tomar otras medidas a fin de conservar árboles y arbustos dañados. Deadline for filing taxes Volver a plantar si es necesario para restaurar la propiedad a su valor aproximado antes de ocurrir el hecho fortuito. Deadline for filing taxes Valor de automóviles. Deadline for filing taxes    Los libros de diversas organizaciones automovilísticas que incluyan información sobre su automóvil pueden ser útiles para calcular el valor del mismo. Deadline for filing taxes Puede usar los valores de venta al por menor que aparecen en los libros y modificarlos según factores como el millaje y la condición de su vehículo para calcular el valor. Deadline for filing taxes Los precios no son oficiales, pero podrían ser útiles para determinar el valor del auto y sugerir precios relativos que sirvan de comparación con las ventas y ofertas actuales de su zona. Deadline for filing taxes Si su automóvil no aparece en esos libros, determine el valor basándose en otras fuentes. Deadline for filing taxes La oferta que reciba de un concesionario por su automóvil como parte del pago por uno nuevo normalmente no es un cálculo de su valor real. Deadline for filing taxes Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que no se Deben Tener en Cuenta Por lo general, no se deben tener en cuenta los siguientes puntos al calcular la disminución del valor justo de mercado de su propiedad. Deadline for filing taxes Costos de protección. Deadline for filing taxes   El costo de proteger su propiedad contra un hecho fortuito o robo no es parte de las pérdidas por hecho fortuito o robo. Deadline for filing taxes La suma que gaste para proteger su casa de tormentas, ya sea en seguros o colocando tablones sobre las ventanas, no constituye parte de la pérdida. Deadline for filing taxes   Si realiza mejoras permanentes en su propiedad para protegerse de un hecho fortuito o robo, agregue el costo de estas mejoras a la base de la propiedad. Deadline for filing taxes Un ejemplo sería el costo de un dique para prevenir inundaciones. Deadline for filing taxes Excepción. Deadline for filing taxes   Los gastos en los que incurrió en relación a pagos calificados de mitigación de desastres no se pueden añadir a la base de la propiedad, ni deducirse como gastos de negocio. Deadline for filing taxes Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes Gastos imprevistos. Deadline for filing taxes   Los gastos imprevistos en los que incurra por causa de un hecho fortuito o robo, como por ejemplo los gastos de tratamiento de lesiones personales, gastos de vivienda temporal o de alquilar un automóvil, no constituyen parte de su pérdida por hecho fortuito o robo. Deadline for filing taxes Costo de reposición. Deadline for filing taxes   Los costos de reposición de bienes robados o destruidos no son parte de la pérdida por hecho fortuito o robo. Deadline for filing taxes Valor sentimental. Deadline for filing taxes   No tenga en cuenta el valor sentimental cuando calcule su pérdida. Deadline for filing taxes Si un retrato familiar, artículos heredados o recuerdos han sido dañados, destruidos o robados, tiene que basar su pérdida sólo en el valor justo de mercado de estos bienes, limitado por su base ajustada en dichos bienes. Deadline for filing taxes Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Deadline for filing taxes   No se puede tener en cuenta la disminución del valor de una propiedad por encontrarse en una zona afectada por un hecho fortuito o en los alrededores de esa zona, o en una zona que podría volver a sufrir un hecho de este tipo. Deadline for filing taxes Su pérdida es sólo por los daños reales a la propiedad. Deadline for filing taxes Sin embargo, si su hogar se encuentra en un área declarada zona de desastre por el gobierno federal, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes Costos de fotografías y tasaciones. Deadline for filing taxes    Las fotografías tomadas después de haber ocurrido el hecho fortuito servirán para establecer la condición y el valor de la propiedad después de los daños. Deadline for filing taxes También serán útiles las fotografías que muestren la condición de la propiedad después de haber sido reparada, restaurada o repuesta. Deadline for filing taxes   Se usan tasaciones para calcular la disminución del valor justo de mercado por un hecho fortuito o robo. Deadline for filing taxes Para obtener información sobre las tasaciones, vea Tasación en la sección anterior titulada Cómo Calcular la Disminución del Valor Justo de Mercado — Aspectos que se Deben Tener en Cuenta. Deadline for filing taxes   Los costos de fotografías y tasaciones usadas como prueba del valor y condición de la propiedad dañada por causa de un hecho fortuito no son parte de la pérdida. Deadline for filing taxes Puede declarar estos costos como una deducción miscelánea detallada sujeta al límite del 2% del ingreso bruto ajustado del Anexo A (Formulario 1040). Deadline for filing taxes Para más información acerca de las deducciones misceláneas, vea el capítulo 28. Deadline for filing taxes Base Ajustada La base ajustada es el grado de inversión (o base) que usted tiene en los bienes (normalmente el costo) que posee, el cual se ve aumentado o disminuido por varios acontecimientos, como mejoras y pérdidas por hecho fortuito. Deadline for filing taxes Para más información, vea el cápitulo 13. Deadline for filing taxes Seguro y Otros Reembolsos Si recibe un pago de un seguro u otro tipo de reembolso, tiene que restar el monto del reembolso cuando calcule su pérdida. Deadline for filing taxes No tendrá pérdida por hechos fortuitos o por robo en la medida en que se le reembolse. Deadline for filing taxes Si espera un reembolso parcial o total de la pérdida, tiene que restar el monto del reembolso esperado cuando calcule la pérdida. Deadline for filing taxes Tiene que reducir la pérdida aun si no recibe el pago hasta un año tributario posterior. Deadline for filing taxes Vea más adelante la sección titulada Reembolso Recibido Después de la Deducción de una Pérdida . Deadline for filing taxes En caso de no presentar una reclamación de reembolso. Deadline for filing taxes   Si su propiedad está asegurada, tiene que presentar oportunamente al seguro una reclamación de reembolso de la pérdida. Deadline for filing taxes De lo contrario, no puede deducir esta pérdida como hecho fortuito o robo. Deadline for filing taxes Sin embargo, la porción de la pérdida que no cubre el seguro no está sujeta a esta regla (por ejemplo, un monto deducible). Deadline for filing taxes Ejemplo. Deadline for filing taxes Usted tiene una póliza de seguro de automóvil con un deducible de $1,000. Deadline for filing taxes Como su seguro no cubrió los primeros $1,000 de un choque automovilístico, los $1,000 constituirían una suma deducible (sujeta a los límites de la deducción que se explican más adelante). Deadline for filing taxes Esto es cierto aun si no presenta una reclamación de reembolso al seguro, ya que su póliza de seguro bajo ninguna circunstancia le hubiera reembolsado la suma deducible. Deadline for filing taxes Tipos de Reembolsos El tipo de reembolso más común es el pago del seguro por bienes robados o dañados. Deadline for filing taxes A continuación se examinan otros tipos de reembolsos. Deadline for filing taxes Vea también las Instrucciones del Formulario 4684, en inglés. Deadline for filing taxes Fondo de emergencia del empleador en caso de desastre. Deadline for filing taxes   Si recibe dinero proveniente del fondo de emergencia del empleador en caso de desastre y tiene que utilizar ese dinero para arreglar o reponer bienes sobre los cuales declara una deducción de pérdida por hecho fortuito, tiene que tener en cuenta esa suma cuando calcule dicha deducción. Deadline for filing taxes Tenga en cuenta sólo la cantidad que utilizó para reponer los bienes destruidos o dañados. Deadline for filing taxes Ejemplo. Deadline for filing taxes Su vivienda sufrió daños considerables en un tornado. Deadline for filing taxes El monto de su pérdida después del reembolso de la compañía de seguros fue de $10,000. Deadline for filing taxes Su empleador estableció un fondo de ayuda en caso de desastre para los empleados. Deadline for filing taxes Aquellos empleados que recibieron dinero de ese fondo tuvieron que usarlo para reparar o reponer los bienes que resultaron dañados o destruidos. Deadline for filing taxes Usted recibió $4,000 como parte de este fondo y gastó toda esa suma haciendo reparaciones a su casa. Deadline for filing taxes Al calcular su pérdida por hecho fortuito, tiene que restar del total de su pérdida no reembolsada ($10,000) los $4,000 que recibió del fondo de su empleador. Deadline for filing taxes Por lo tanto, su pérdida por hechos fortuitos antes de aplicar los límites de la deducción (que se examinan más adelante) es de $6,000. Deadline for filing taxes Regalos en efectivo. Deadline for filing taxes   Si, como víctima de algún desastre, recibe donaciones excluibles en efectivo, y no existen límites sobre cómo puede usar el dinero, no puede reducir la pérdida por hecho fortuito con este tipo de donaciones. Deadline for filing taxes Esto es aplicable aun cuando use el dinero para pagar reparaciones de la propiedad dañada en el desastre. Deadline for filing taxes Ejemplo. Deadline for filing taxes Su vivienda fue dañada por un huracán. Deadline for filing taxes Sus familiares y vecinos le dieron donaciones en efectivo excluibles de sus ingresos. Deadline for filing taxes Usted utilizó parte de esas donaciones para realizar reparaciones en su vivienda. Deadline for filing taxes No hubo límites ni restricciones sobre cómo debía usar ese dinero en efectivo. Deadline for filing taxes Como era una donación excluible de su ingreso, el dinero que recibió y usó para pagar esas reparaciones no reduce el monto de la pérdida por hechos fortuitos de su casa dañada. Deadline for filing taxes Pagos del seguro por gastos de manutención. Deadline for filing taxes   No reduzca la pérdida por hechos fortuitos con pagos que haya recibido del seguro para cubrir gastos de manutención en cualquiera de las dos situaciones siguientes: Si pierde el uso de su vivienda principal debido a un hecho fortuito. Deadline for filing taxes Si las autoridades del gobierno no le permiten acceso a su vivienda principal por causa de un hecho fortuito o por amenaza de que éste ocurra. Deadline for filing taxes Inclusión en los ingresos. Deadline for filing taxes   Si estos pagos del seguro son mayores al aumento temporal de sus gastos de manutención, tiene que incluir el excedente en sus ingresos. Deadline for filing taxes Declare esta cantidad en la línea 21 del Formulario 1040. Deadline for filing taxes Sin embargo, si el hecho fortuito tuvo lugar en una zona de desastre declarada por el gobierno federal, ninguno de los pagos del seguro será tributable. Deadline for filing taxes Vea Pagos calificados para mitigación de desastres bajo Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes   El aumento temporal de los gastos de manutención es la diferencia entre los gastos de manutención reales en los que su familia y usted han incurrido durante el período en que no pudieron usar su vivienda y los gastos normales de manutención para ese período. Deadline for filing taxes Los gastos de manutención reales son aquellos gastos razonables y necesarios en los que se ha incurrido debido a la pérdida de su vivienda principal. Deadline for filing taxes Por lo general, estos gastos incluyen las cantidades pagadas por: Alquiler de una vivienda adecuada. Deadline for filing taxes Transporte. Deadline for filing taxes Alimentos. Deadline for filing taxes Servicios públicos. Deadline for filing taxes Servicios misceláneos. Deadline for filing taxes Los gastos normales de manutención son los gastos en los cuales normalmente hubiera incurrido, pero no lo hizo por haber ocurrido un hecho fortuito o por la amenaza de que uno ocurriera. Deadline for filing taxes Ejemplo. Deadline for filing taxes Usted tuvo que abandonar su apartamento durante un mes a causa de un incendio y alojarse en un motel. Deadline for filing taxes Normalmente paga $525 al mes de alquiler, pero no tuvo que pagar durante el mes en que el apartamento estuvo desocupado. Deadline for filing taxes Este mes pagó $1,200 por alojarse en un motel. Deadline for filing taxes Normalmente paga $200 al mes en alimentación. Deadline for filing taxes Sus gastos de alimentación durante este mes fueron de $400. Deadline for filing taxes Usted recibió $1,100 de su compañía de seguros para cubrir sus gastos de manutención. Deadline for filing taxes Calcule el pago que tiene que incluir en los ingresos de la siguiente manera: 1) Pagos del seguro para gastos de manutención $1,100 2) Gastos reales durante el mes en que no puede vivir en su casa debido al incendio 1,600   3) Gastos normales de manutención 725   4) Aumento temporal de los gastos de manutención:  Reste la línea 3 de la línea 2 875 5) Cantidad del pago que se puede incluir en el ingreso: Reste la línea 4  de la línea 1 $ 225 Año tributario en el cual se incluye la cantidad. Deadline for filing taxes   La parte del pago del seguro sujeta a impuestos se incluye como ingreso para el año en que vuelva a hacer uso de su vivienda principal o, si ocurre más adelante, el año en el que reciba la parte tributable del pago del seguro. Deadline for filing taxes Ejemplo. Deadline for filing taxes En agosto de 2011, su vivienda principal fue destruida por un tornado. Deadline for filing taxes En el mes de noviembre de 2012, usted volvió a habitar su vivienda. Deadline for filing taxes Los pagos que recibió del seguro en los años 2011 y 2012 fueron $1,500 más que el aumento temporal de sus gastos de manutención durante esos 2 años. Deadline for filing taxes Esta cantidad se incluye como ingresos en el Formulario 1040 de 2012. Deadline for filing taxes Si durante 2013 recibe pagos adicionales para cubrir los gastos de manutención que tuvo en 2011 y 2012, tiene que incluir esos pagos como ingresos en su Formulario 1040 de 2013. Deadline for filing taxes Asistencia en caso de desastre. Deadline for filing taxes   Los alimentos, suministros médicos y otras formas de asistencia que usted reciba no reducen su monto de pérdida por hechos fortuitos, a menos que sean una reposición de bienes perdidos o destruidos. Deadline for filing taxes Los pagos calificados de asistencia en caso de desastre que reciba por gastos en los que haya incurrido derivados de un desastre declarado por el gobierno federal no son ingresos tributables en su caso. Deadline for filing taxes Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes Los pagos de ayuda por desempleo en caso de desastre constituyen beneficios tributables por desempleo. Deadline for filing taxes Por lo general, los subsidios de asistencia en casos de desastre y los pagos para atenuar desastres que reúnen los requisitos y que se reciban conforme a la Robert T. Deadline for filing taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Deadline for filing taxes Stafford de Asistencia en Caso de Desastre y de Emergencia) o al National Flood Insurance Act (Ley del Seguro Nacional en caso de Inundaciones) (según vigente el 15 de abril de 2005) no se incluyen en sus ingresos. Deadline for filing taxes Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes Reembolso Recibido Después de la Deducción de una Pérdida Si calculó su pérdida por hechos fortuitos o robo utilizando la cantidad del reembolso esperado, es posible que tenga que ajustar su declaración de impuestos para el año tributario en el cual reciba su reembolso real. Deadline for filing taxes Esta sección explica el ajuste que podría verse obligado a hacer. Deadline for filing taxes Reembolso real menor a la cantidad esperada. Deadline for filing taxes   Si posteriormente recibe un reembolso menor de lo que esperaba, incluya esa diferencia como pérdida junto con las demás (si las hubiera) en la declaración del año en el cual razonablemente no espere recibir reembolso adicional. Deadline for filing taxes Ejemplo. Deadline for filing taxes En el año 2012, su automóvil personal tenía un valor justo de mercado de $2,000 cuando fue destruido en un choque con otro automóvil. Deadline for filing taxes El accidente se debió a la negligencia del otro conductor. Deadline for filing taxes Al final del año 2012, existía una posibilidad razonable de que el dueño del otro vehículo le reembolsara la totalidad de los daños. Deadline for filing taxes Usted no tuvo una pérdida deducible durante el 2012. Deadline for filing taxes En enero de 2013, los tribunales le adjudicaron $2,000. Deadline for filing taxes Sin embargo, en el mes de julio se hizo evidente que no podría cobrar cantidad alguna del otro conductor. Deadline for filing taxes Puede deducir la pérdida en 2013 conforme a los límites explicados más adelante. Deadline for filing taxes Reembolso real mayor a la cantidad esperada. Deadline for filing taxes   Si posteriormente recibe un reembolso que resulta ser mayor que la cantidad esperada, tras haber solicitado una deducción por la pérdida, puede que tenga que incluir el monto adicional del reembolso en sus ingresos del año en que lo recibió. Deadline for filing taxes No obstante, si alguna parte de la deducción original no redujo su impuesto para el año anterior, no incluya esa parte del reembolso en sus ingresos. Deadline for filing taxes No vuelva a calcular su impuesto para el año en que solicitó la deducción. Deadline for filing taxes Para más información, vea Recuperación de Fondos en el capítulo 12. Deadline for filing taxes Si el total de todos los reembolsos que reciba es mayor a la base ajustada de los bienes destruidos o robados, obtendrá una ganancia a partir del hecho fortuito o robo. Deadline for filing taxes Si ya ha hecho una deducción por una pérdida y recibe ese reembolso posteriormente en otro año, es posible que tenga que incluir la ganancia en sus ingresos por el año posterior. Deadline for filing taxes Incluya la ganancia como ingreso ordinario hasta el monto de la deducción que redujo sus impuestos el año anterior. Deadline for filing taxes Vea Cómo Calcular una Ganancia en la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. Deadline for filing taxes Reembolso real por la cantidad esperada. Deadline for filing taxes   Si recibe un reembolso por la cantidad exacta que esperaba recibir, no tiene que incluir cantidad alguna en sus ingresos y no puede deducir pérdida adicional alguna. Deadline for filing taxes Ejemplo. Deadline for filing taxes En diciembre de 2013, usted tuvo un accidente cuando conducía su automóvil personal. Deadline for filing taxes Las reparaciones de su automóvil costaron $950. Deadline for filing taxes Usted tenía $100 como deducible de su seguro contra choques. Deadline for filing taxes Su compañía de seguros aceptó reembolsarle la cantidad correspondiente al resto de los daños. Deadline for filing taxes Como esperaba un reembolso de la compañía de seguros, en el año 2013 no tuvo una deducción de pérdida por hecho fortuito. Deadline for filing taxes Debido a la regla de los $100 (tratada más adelante bajo Límites de la Deducción ), no puede deducir los $100 que pagó como suma deducible. Deadline for filing taxes Cuando reciba los $850 de la compañía de seguros en 2014, no los declare como ingresos. Deadline for filing taxes Un Solo Hecho Fortuito en Bienes Múltiples Bienes muebles. Deadline for filing taxes   Los bienes muebles son todos aquéllos que no sean bienes raíces. Deadline for filing taxes Si le roban bienes muebles, o si un hecho fortuito los daña o los destruye, tendrá que calcular la pérdida de cada artículo por separado. Deadline for filing taxes Luego combine dichas pérdidas para calcular el total de su pérdida procedente de aquel hecho fortuito o robo. Deadline for filing taxes Ejemplo. Deadline for filing taxes Un incendio en su casa destruyó una silla tapizada, una alfombra oriental y una mesa antigua. Deadline for filing taxes Usted no tenía seguro contra incendio para cubrir su pérdida. Deadline for filing taxes (Éste fue el único hecho fortuito o robo que sufrió durante el año). Deadline for filing taxes Pagó $750 por la silla y calculó que la misma tenía un valor justo de mercado de $500 justo antes del incendio. Deadline for filing taxes La alfombra costó $3,000 y tenía un valor justo de mercado de $2,500 justo antes del incendio. Deadline for filing taxes Compró la mesa en una subasta a un precio de $100 antes de enterarse de que era una antigüedad. Deadline for filing taxes La habían tasado en $900 antes del incendio. Deadline for filing taxes La pérdida de cada uno de esos artículos se calcula de la manera siguiente:     Silla Alfombra Mesa 1) Base (costo) $750 $3,000 $100 2) Valor justo de mercado antes del incendio $500 $2,500 $900 3) Valor justo de mercado después del incendio –0– –0– –0– 4) Disminución del valor justo de mercado $500 $2,500 $900 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $500 $2,500 $100           6) Pérdida total     $3,100 Bienes raíces. Deadline for filing taxes   Para calcular una pérdida de bienes raíces de uso personal, toda la propiedad (incluidas las mejoras como edificios, árboles y arbustos) se considera una sola. Deadline for filing taxes Calcule la pérdida utilizando la cantidad de la base ajustada o la disminución del valor justo de mercado de toda la propiedad, la que sea menor. Deadline for filing taxes Ejemplo. Deadline for filing taxes Usted compró su vivienda hace algunos años. Deadline for filing taxes En esa época pagó $160,000 ($20,000 por el terreno y $140,000 por la casa). Deadline for filing taxes También gastó $2,000 por concepto de jardinería ornamental. Deadline for filing taxes Este año, un incendio destruyó su vivienda. Deadline for filing taxes El incendio también ocasionó daños a los arbustos y árboles del patio. Deadline for filing taxes El incendio fue la única pérdida por hecho fortuito o robo que tuvo este año. Deadline for filing taxes Tasadores competentes valoraron la propiedad completa en $200,000 antes del incendio, pero sólo en $30,000 después de éste. Deadline for filing taxes (No se incluye la pérdida de enseres domésticos en este ejemplo. Deadline for filing taxes Ésta se calcularía por separado para cada artículo, como se explica anteriormente bajo Bienes muebles ). Deadline for filing taxes Poco después del incendio, la compañía de seguros le pagó $155,000 por la pérdida. Deadline for filing taxes La deducción de la pérdida por hecho fortuito se calcula de la siguiente forma: 1) Base ajustada de la propiedad completa (terreno, edificio y jardinería ornamental) $162,000 2) Valor justo de mercado de toda la propiedad antes del incendio $200,000 3) Valor justo de mercado de toda la propiedad después del incendio 30,000 4) Disminución del valor justo de mercado de toda la propiedad $170,000 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $162,000 6) Reste la cantidad del seguro 155,000 7) Pérdida después del reembolso $7,000 Tabla 25-1. Deadline for filing taxes Cómo Aplicar los Límites de la Deducción por Bienes de Uso Personal   Regla de los $100 Regla del 10% Aplicación General Al calcular su deducción, tiene que restar $100 de cada pérdida por hecho fortuito o robo. Deadline for filing taxes Aplique esta regla después de haber calculado el monto de su pérdida. Deadline for filing taxes Tiene que restar el 10% de su ingreso bruto ajustado del total de las pérdidas por hecho fortuito o robo. Deadline for filing taxes Aplique esta regla después de haber descontado $100 (regla de los $100) de cada pérdida. Deadline for filing taxes Un Solo Suceso Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. Deadline for filing taxes Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. Deadline for filing taxes Más de un Suceso Aplique esta regla a la pérdida derivada de cada suceso. Deadline for filing taxes Aplique esta regla al total de pérdidas derivadas de todos los sucesos. Deadline for filing taxes Más de una Persona– Con Pérdida del Mismo Suceso (que no sea una pareja casada que presenta una declaración conjunta) Aplique esta regla independientemente a cada persona. Deadline for filing taxes Aplique esta regla independientemente a cada persona. Deadline for filing taxes Pareja Casada– con pérdidas a partir del mismo suceso Declaración Conjunta Aplique esta regla como si fueran una sola persona. Deadline for filing taxes Aplique esta regla como si fueran una sola persona. Deadline for filing taxes Declaración por Separado Aplique esta regla independientemente a cada cónyuge. Deadline for filing taxes Aplique esta regla independientemente a cada cónyuge. Deadline for filing taxes Más de un Dueño  (que no sea una pareja casada  que presenta una declaración conjunta) Aplique esta regla independientemente a cada propietario de una misma propiedad. Deadline for filing taxes Aplique esta regla independientemente a cada propietario de una misma propiedad. Deadline for filing taxes Límites de la Deducción Después de calcular la pérdida por hecho fortuito o robo, tiene que calcular cuánta parte de la pérdida puede deducir. Deadline for filing taxes Si la misma fue una pérdida en bienes de uso personal o de su familia, hay dos límites a la cantidad que puede deducir por el hecho fortuito o robo. Deadline for filing taxes Tiene que descontar $100 (regla de los $100) de cada pérdida por hecho fortuito o robo. Deadline for filing taxes Tiene que restar además el 10% de su ingreso bruto ajustado (regla del 10%) del total de sus pérdidas por hecho fortuito o robo. Deadline for filing taxes Estas reducciones se hacen en el Formulario 4684, en inglés. Deadline for filing taxes Estas reglas se explican a continuación y la Tabla 25-1 resume cómo aplicar la regla de los $100 y la regla del 10% en varias situaciones. Deadline for filing taxes Para explicaciones y ejemplos más detallados, vea la Publicación 547(SP). Deadline for filing taxes Propiedad usada en parte para fines comerciales y en parte para fines personales. Deadline for filing taxes   Cuando los bienes se utilizan en parte para fines personales y en parte para fines comerciales o de generación de ingresos, la deducción de la pérdida por hechos fortuitos o robo se calcula por separado para la porción de uso personal y para la porción con fines comerciales o de generación de ingresos. Deadline for filing taxes Es preciso calcular ambas por separado porque la regla de los $100 y la regla del 10% son aplicables únicamente a la pérdida ocasionada en la porción para uso personal de la propiedad. Deadline for filing taxes Regla de los $100 Después de calcular su pérdida de bienes de uso personal debido a un hecho fortuito o robo, tiene que restar $100 de esa pérdida. Deadline for filing taxes Esta reducción es aplicable a cada pérdida total por hecho fortuito o robo. Deadline for filing taxes No importa el número de bienes afectados en un suceso. Deadline for filing taxes Sólo será aplicable una reducción de $100. Deadline for filing taxes Ejemplo. Deadline for filing taxes Una tormenta de granizo causa daños a su casa y a su automóvil. Deadline for filing taxes Calcule la cantidad de la pérdida, como se explica anteriormente, para cada uno de estos artículos. Deadline for filing taxes Como las pérdidas se deben a un solo acontecimiento, combine las pérdidas y descuente $100 del monto combinado. Deadline for filing taxes Un solo suceso. Deadline for filing taxes   Por lo general, los sucesos que están estrechamente relacionados en cuanto a origen causan un solo hecho fortuito. Deadline for filing taxes Es un solo hecho fortuito cuando el daño se deriva de dos o más causas estrechamente relacionadas, como por ejemplo, daños por viento e inundaciones provocados por la misma tormenta. Deadline for filing taxes Regla del 10% Tiene que restar, del total de sus pérdidas por hecho fortuito o robo causadas a bienes de uso personal, un 10% de su ingreso bruto ajustado. Deadline for filing taxes Aplique esta regla después de haber descontado $100 de cada pérdida. Deadline for filing taxes Para información adicional, vea las Instrucciones del Formulario 4684, en inglés. Deadline for filing taxes Si tiene ganancias y pérdidas por hecho fortuito o robo, vea más adelante la sección titulada Ganancias y pérdidas. Deadline for filing taxes Ejemplo 1. Deadline for filing taxes En junio, descubrió que robaron en su casa. Deadline for filing taxes Su pérdida después del reeembolso del seguro fue $2,000. Deadline for filing taxes Su ingreso bruto ajustado del año en el que descubrió el robo es $29,500. Deadline for filing taxes Primero se aplica la regla de los $100 y luego la regla del 10%. Deadline for filing taxes Calcule su deducción por concepto de pérdida por robo como se muestra a continuación: 1) Pérdida después del reembolso del seguro $2,000 2) Reste $100 100 3) Pérdida después de aplicar la regla de los $100 $1,900 4) Reste el 10% de $29,500 de ingreso bruto ajustado 2,950 5) Deducción de pérdida por robo –0–       Usted no tiene una deducción por concepto de pérdida por robo porque su pérdida después de haber aplicado la regla de los $100 ($1,900) es menor del 10% de su ingreso bruto ajustado ($2,950). Deadline for filing taxes Ejemplo 2. Deadline for filing taxes En marzo, usted tuvo un accidente automovilístico que destruyó completamente su vehículo. Deadline for filing taxes No tenía seguro contra accidentes y por lo tanto no recibió reembolso del seguro. Deadline for filing taxes La pérdida que tuvo en su automóvil fue $1,800. Deadline for filing taxes En noviembre, un incendio causó daños en el sótano de su casa y destruyó completamente los muebles, la máquina lavadora, la secadora y otros artículos que guardaba allí. Deadline for filing taxes Su pérdida de los artículos del sótano después del reembolso fue de $2,100. Deadline for filing taxes Su ingreso bruto ajustado para el año en que ocurrieron el accidente y el incendio es de $25,000. Deadline for filing taxes Usted calcula su deducción de pérdidas por hechos fortuitos de la siguiente forma:             Vehículo Sótano 1) Pérdida $1,800 $2,100 2) Reste $100 por incidente 100 100 3) Pérdida después de aplicar la regla de los $100 $1,700 $2,000 4) Total de la pérdida $3,700 5) Reste el 10% de $25,000 del ingreso bruto ajustado 2,500 6) Deducción de pérdida por hecho fortuito $1,200 Ganancias y pérdidas. Deadline for filing taxes   Si tiene tanto ganancias como pérdidas por hechos fortuitos o robo de bienes de uso personal, tiene que comparar el total de ganancias con el total de pérdidas. Deadline for filing taxes Haga esto luego de haber descontado todo reembolso, y los $100, del monto de cada pérdida, pero antes de haber restado el 10% del ingreso bruto ajustado de las pérdidas. Deadline for filing taxes Las ganancias por hecho fortuito o robo no incluyen ganancias que usted haya decidido aplazar. Deadline for filing taxes Vea la Publicación 547(SP) para más información sobre el aplazamiento de la declaración de una ganancia. Deadline for filing taxes Pérdidas mayores a las ganancias. Deadline for filing taxes   Si sus pérdidas resultan ser mayores que sus ganancias reconocidas, reste las ganancias de las pérdidas y reste del resultado el 10% de su ingreso bruto ajustado. Deadline for filing taxes El resto, si lo hubiera, es su pérdida deducible proveniente de bienes de uso personal. Deadline for filing taxes Ganancias mayores a las pérdidas. Deadline for filing taxes   Si las ganancias reconocidas son mayores que las pérdidas, reste las pérdidas de las ganancias. Deadline for filing taxes La diferencia se considera una ganancia de capital y tiene que declararse en el Anexo D (Formulario 1040). Deadline for filing taxes La regla del 10% no es aplicable a las ganancias. Deadline for filing taxes Cuándo Declarar Ganancias y Pérdidas Ganancias. Deadline for filing taxes   Si recibe un reembolso de seguros o de otro tipo que sea mayor a la base ajustada en los bienes que fueron destruidos o robados, tiene una ganancia resultante del hecho fortuito o robo. Deadline for filing taxes Tiene que incluir esta ganancia en su ingreso en el año en que reciba el reembolso, a menos que escoja aplazar la declaración de la ganancia según lo explicado en la Publicación 547(SP). Deadline for filing taxes Si tiene una pérdida, vea la Tabla 25-2. Deadline for filing taxes Tabla 25-2. Deadline for filing taxes Cuándo Deducir una Pérdida SI tiene una pérdida. Deadline for filing taxes . Deadline for filing taxes . Deadline for filing taxes ENTONCES dedúzcala en el año en el que. Deadline for filing taxes . Deadline for filing taxes . Deadline for filing taxes proveniente de un hecho fortuito, ocurrió la pérdida. Deadline for filing taxes en una zona de desastre declarada como tal por el gobierno federal, ocurrió el desastre o el año inmediatamente antes del desastre. Deadline for filing taxes proveniente de un robo, el robo fue descubierto. Deadline for filing taxes en un depósito tratado como:   • hecho fortuito o cualquier pérdida ordinaria, se puede llegar a un cálculo aproximado razonable. Deadline for filing taxes • deuda incobrable, los depósitos no tienen ningún valor. Deadline for filing taxes Pérdidas. Deadline for filing taxes   Por lo general, puede deducir una pérdida por hecho fortuito no reembolsable sólo en el año tributario en el cual ocurrió el hecho fortuito. Deadline for filing taxes Esto es aplicable aun cuando no repare o reponga los bienes dañados hasta un año posterior. Deadline for filing taxes   Puede deducir pérdidas por robo no reembolsables sólo en el año en el que descubrió que los bienes fueron robados. Deadline for filing taxes   Si no está seguro de si se le va a reembolsar alguna parte de la pérdida por hecho fortuito o robo, no deduzca dicha parte hasta el año tributario en que llegue a ser razonablemente seguro que no se le va a reembolsar. Deadline for filing taxes Pérdidas de depósitos. Deadline for filing taxes   Si su pérdida es una pérdida de depósitos hechos en una institución financiera insolvente o en quiebra, vea la sección anterior, Pérdidas de Depósitos . Deadline for filing taxes Pérdidas en Zonas de Desastre Normalmente, tiene que deducir una pérdida por hecho fortuito en el año en el que aconteció. Deadline for filing taxes No obstante, si sufre una pérdida por hecho fortuito a causa de un desastre declarado como tal por el gobierno federal que ocurrió en una zona beneficiaria de ayuda pública y/o privada, puede optar por deducir esta pérdida en su declaración o declaración enmendada para cualquiera de los siguientes años: El año en el que aconteció el desastre. Deadline for filing taxes El año inmediatamente anterior al año cuando aconteció el desastre. Deadline for filing taxes Ganancias. Deadline for filing taxes    Hay reglas especiales que corresponden si escoge aplazar la declaración de ganancias sobre bienes dañados o destruidos en una zona de desastre declarada como tal por el gobierno federal. Deadline for filing taxes Para saber más sobre esas reglas especiales, vea la Publicación 547(SP). Deadline for filing taxes Plazos tributarios aplazados. Deadline for filing taxes   El IRS puede aplazar ciertos plazos tributarios hasta 1 año para aquellos contribuyentes que sean afectados por un desastre declarado por el gobierno federal. Deadline for filing taxes Los plazos tributarios que puede aplazar el IRS incluyen aquéllos para presentar las declaraciones de impuesto sobre el ingreso y el impuesto sobre la nómina, y también puede aplazar los plazos para pagar el impuesto sobre el ingreso y el impuesto sobre la nómina así como para hacer aportaciones a un arreglo IRA tradicional o un arreglo Roth IRA. Deadline for filing taxes   Si se posterga el plazo tributario, el IRS anunciará este aplazamiento en su zona mediante un comunicado de prensa, una orden reglamentaria sobre impuestos, procedimientos tributarios, avisos, anuncios y a través de otros comunicados del Boletín de Impuestos Internos (IRB, por sus siglas en inglés) que le puedan servir de guía. Deadline for filing taxes Vaya a www. Deadline for filing taxes irs. Deadline for filing taxes gov/Spanish/Alivio-Tributario-en-Situaciones-de-Desastre-para-Personas-y-Negocios para ver si algún plazo tributario ha sido pospuesto en su área y para más información acerca de alivios en situaciones de desastre. Deadline for filing taxes Quién cumple los requisitos. Deadline for filing taxes   Si el IRS posterga un plazo tributario, los siguientes contribuyentes reúnen los requisitos para este aplazamiento: Toda persona física cuya vivienda principal está ubicada en una zona de desastre con cobertura (como se define más adelante). Deadline for filing taxes Toda entidad comercial o empresario por cuenta propia cuyo lugar principal de trabajo se encuentre en una zona de desastre con cobertura. Deadline for filing taxes Una persona que trabaje en servicios de ayuda y esté afiliada con alguna organización filantrópica o gubernamental y que esté ofreciendo ayuda en una zona de desastre que tenga cobertura. Deadline for filing taxes Toda persona física, entidad comercial o empresa por cuenta propia cuyos registros se necesiten para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. Deadline for filing taxes No es necesario que la vivienda principal o lugar principal de trabajo esté ubicado en la zona de desastre con cobertura. Deadline for filing taxes Todo caudal hereditario o fideicomiso que tenga registros tributarios necesarios para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. Deadline for filing taxes El cónyuge que presente una declaración conjunta con un contribuyente que reúna los requisitos para obtener un aplazamiento. Deadline for filing taxes Toda persona física, entidad comercial o empresa por cuenta propia no ubicada en una zona de desastre con cobertura pero cuyos registros necesarios para cumplir un plazo tributario ya aplazado se mantengan en dicha zona de desastre con cobertura. Deadline for filing taxes Toda persona física que haya visitado la zona de desastre con cobertura y que haya fallecido o sufrido lesiones por causa del desastre. Deadline for filing taxes Cualquier otra persona que el IRS determine que ha sido afectada por un desastre declarado como tal por el gobierno federal. Deadline for filing taxes Zona de desastre con cobertura. Deadline for filing taxes   Es una zona de desastre declarada como tal por el gobierno federal en la cual el IRS ha decidido postergar los plazos tributarios hasta por un año. Deadline for filing taxes Reducción de intereses y multas. Deadline for filing taxes   El IRS puede reducir los intereses y multas por impuestos sobre el ingreso que no hayan sido pagados en su totalidad por la duración del aplazamiento de plazos tributarios. Deadline for filing taxes Información adicional. Deadline for filing taxes   Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Deadline for filing taxes Cómo Declarar Ganancias y Pérdidas Use el Formulario 4684, en inglés, para declarar una ganancia o pérdida deducible de un hecho fortuito o robo. Deadline for filing taxes Si sufre más de un solo hecho fortuito o robo, use un Formulario 4684 distinto para determinar su pérdida o ganancia para cada acontecimiento. Deadline for filing taxes Combine las ganancias y pérdidas en un solo Formulario 4684. Deadline for filing taxes Siga las instrucciones del mismo con respecto a qué líneas se han de llenar. Deadline for filing taxes Además, tiene que usar el anexo correspondiente para declarar una ganancia o pérdida. Deadline for filing taxes El anexo que debe usar dependerá de si tiene una ganancia o pérdida. Deadline for filing taxes Si tiene una: Declárela en el: Ganancia Anexo D (Formulario 1040) Pérdida Anexo A (Formulario 1040) Ajustes a la base. Deadline for filing taxes   Si tiene una pérdida por hecho fortuito o robo, tiene que restar de su base en la propiedad todo seguro u otro reembolso que reciba y toda otra pérdida deducible. Deadline for filing taxes Las cantidades que gaste en la restauración de su propiedad después de un hecho fortuito aumentan su base ajustada. Deadline for filing taxes Vea Base Ajustada en el capítulo 13 para más información. Deadline for filing taxes Pérdida neta de operación (NOL, por sus siglas en inglés). Deadline for filing taxes   Si su deducción por hechos fortuitos y robo hace que sus deducciones para el año sean mayores que su ingreso anual para el mismo año, es posible que tenga una pérdida neta de operación. Deadline for filing taxes Puede declarar una pérdida neta de operación para reducir sus impuestos de un año anterior, lo que le permite obtener un reembolso de impuestos que ya ha pagado. Deadline for filing taxes Otra posibilidad es usarla para reducir sus impuestos durante un año posterior. Deadline for filing taxes No necesita tener una empresa para tener una pérdida neta de operación debido a hechos fortuitos o robo. Deadline for filing taxes Para más información, vea la Publicación 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas netas de operación (NOL) para personas físicas, caudales hereditarios y fideicomisos), en inglés. 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