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File Taxes Online For 2012

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File Taxes Online For 2012

File taxes online for 2012 Publication 1212 - Main Content Table of Contents Definitions Debt Instruments on the OID List Debt Instruments Not on the OID List Information for Brokers and Other MiddlemenShort-Term Obligations Redeemed at Maturity Long-Term Debt Instruments Certificates of Deposit Bearer Bonds and Coupons Backup Withholding Information for Owners of OID Debt InstrumentsExceptions. File taxes online for 2012 Adjustment for premium. File taxes online for 2012 Adjustment for acquisition premium. File taxes online for 2012 Adjustment for market discount. File taxes online for 2012 Form 1099-OID How To Report OID Figuring OID on Long-Term Debt Instruments Figuring OID on Stripped Bonds and Coupons How To Get Tax HelpLow Income Taxpayer Clinics Definitions The following terms are used throughout this publication. File taxes online for 2012 “Original issue discount” is defined first. File taxes online for 2012 The other terms are listed alphabetically. File taxes online for 2012 Original issue discount (OID). File taxes online for 2012   OID is a form of interest. File taxes online for 2012 It is the excess of a debt instrument's stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). File taxes online for 2012 Zero coupon bonds and debt instruments that pay no stated interest until maturity are examples of debt instruments that have OID. File taxes online for 2012 Accrual period. File taxes online for 2012   An accrual period is an interval of time used to measure OID. File taxes online for 2012 The length of an accrual period can be 6 months, a year, or some other period, depending on when the debt instrument was issued. File taxes online for 2012 Acquisition premium. File taxes online for 2012   Acquisition premium is the excess of a debt instrument's adjusted basis immediately after purchase, including purchase at original issue, over the debt instrument's adjusted issue price at that time. File taxes online for 2012 A debt instrument does not have acquisition premium, however, if the debt instrument was purchased at a premium. File taxes online for 2012 See Premium, later. File taxes online for 2012 Adjusted issue price. File taxes online for 2012   The adjusted issue price of a debt instrument at the beginning of an accrual period is used to figure the OID allocable to that period. File taxes online for 2012 In general, the adjusted issue price at the beginning of the debt instrument's first accrual period is its issue price. File taxes online for 2012 The adjusted issue price at the beginning of any subsequent accrual period is the sum of the issue price and all the OID includible in income before that accrual period minus any payment previously made on the debt instrument, other than a payment of qualified stated interest. File taxes online for 2012 Debt instrument. File taxes online for 2012   The term “debt instrument” means any instrument or contractual arrangement that constitutes indebtedness under general principles of federal income tax law (including, for example, a bond, debenture, note, certificate, or other evidence of indebtedness). File taxes online for 2012 It generally does not include an annuity contract. File taxes online for 2012 Issue price. File taxes online for 2012   For debt instruments listed in Section I-A and Section I-B, the issue price generally is the initial offering price to the public (excluding bond houses and brokers) at which a substantial amount of these instruments was sold. File taxes online for 2012 Market discount. File taxes online for 2012   Market discount arises when a debt instrument purchased in the secondary market has decreased in value since its issue date, generally because of an increase in interest rates. File taxes online for 2012 An OID debt instrument has market discount if your adjusted basis in the debt instrument immediately after you acquired it (usually its purchase price) was less than the debt instrument's issue price plus the total OID that accrued before you acquired it. File taxes online for 2012 The market discount is the difference between the issue price plus accrued OID and your adjusted basis. File taxes online for 2012 Premium. File taxes online for 2012   A debt instrument is purchased at a premium if its adjusted basis immediately after purchase is greater than the total of all amounts payable on the debt instrument after the purchase date, other than qualified stated interest. File taxes online for 2012 The premium is the excess of the adjusted basis over the payable amounts. File taxes online for 2012 See Publication 550 for information on the tax treatment of bond premium. File taxes online for 2012 Qualified stated interest. File taxes online for 2012   In general, qualified stated interest is stated interest that is unconditionally payable in cash or property (other than debt instruments of the issuer) at least annually over the term of the debt instrument at a single fixed rate. File taxes online for 2012 Stated redemption price at maturity. File taxes online for 2012   A debt instrument's stated redemption price at maturity is the sum of all amounts (principal and interest) payable on the debt instrument other than qualified stated interest. File taxes online for 2012 Yield to maturity (YTM). File taxes online for 2012   In general, the YTM is the discount rate that, when used in figuring the present value of all principal and interest payments, produces an amount equal to the issue price of the debt instrument. File taxes online for 2012 The YTM is generally shown on the face of the debt instrument or in the literature you receive from your broker. File taxes online for 2012 If you do not have this information, consult your broker, tax advisor, or the issuer. File taxes online for 2012 Debt Instruments on the OID List The OID list on the IRS website can be used by brokers and other middlemen to prepare information returns. File taxes online for 2012 If you own a listed debt instrument, you generally should not rely on the information in the OID list to determine (or compare) the OID to be reported on your tax return. File taxes online for 2012 The OID amounts listed are figured without reference to the price or date at which you acquired the debt instrument. File taxes online for 2012 For information about determining the OID to be reported on your tax return, see the instructions for figuring OID under Information for Owners of OID Debt Instruments, later. File taxes online for 2012 The following discussions explain what information is contained in each section of the list. File taxes online for 2012 Section I. File taxes online for 2012   This section contains publicly offered, long-term debt instruments. File taxes online for 2012 Section I-A: Corporate Debt Instruments Issued Before 1985. File taxes online for 2012 Section I-B: Corporate Debt Instruments Issued After 1984. File taxes online for 2012 Section I-C: Inflation-Indexed Debt Instruments. File taxes online for 2012 For each publicly offered debt instrument in Section I, the list contains the following information. File taxes online for 2012 The name of the issuer. File taxes online for 2012 The Committee on Uniform Security Identification Procedures (CUSIP) number. File taxes online for 2012 The issue date. File taxes online for 2012 The maturity date. File taxes online for 2012 The issue price expressed as a percent of principal or of stated redemption price at maturity. File taxes online for 2012 The annual stated or coupon interest rate. File taxes online for 2012 (This rate is shown as 0. File taxes online for 2012 00 if no annual interest payments are provided. File taxes online for 2012 ) The yield to maturity will be added to Section I-B for bonds issued after December 31, 2006. File taxes online for 2012 The total OID accrued up to January 1 of a calendar year. File taxes online for 2012 (This information is not available for every instrument. File taxes online for 2012 ) For long-term debt instruments issued after July 1, 1982, the daily OID for the accrual periods falling in a calendar year and a subsequent year. File taxes online for 2012 The total OID per $1,000 of principal or maturity value for a calendar year and a subsequent year. File taxes online for 2012 Section II. File taxes online for 2012   This section contains stripped coupons and principal components of U. File taxes online for 2012 S. File taxes online for 2012 Treasury and Government-Sponsored Enterprise debt instruments. File taxes online for 2012 These stripped components are available through the Department of the Treasury's Separate Trading of Registered Interest and Principal of Securities (STRIPS) program and government-sponsored enterprises such as the Resolution Funding Corporation. File taxes online for 2012 This section also includes debt instruments backed by U. File taxes online for 2012 S. File taxes online for 2012 Treasury securities that represent ownership interests in those securities. File taxes online for 2012   The obligations listed in Section II are arranged by maturity date. File taxes online for 2012 The amounts listed are the total OID for a calendar year per $1,000 of redemption price. File taxes online for 2012 Section III. File taxes online for 2012   This section contains short-term discount obligations. File taxes online for 2012 Section III-A: Short-Term U. File taxes online for 2012 S. File taxes online for 2012 Treasury Bills. File taxes online for 2012 Section III-B: Federal Home Loan Banks. File taxes online for 2012 Section III-C: Federal National Mortgage Association. File taxes online for 2012 Section III-D: Federal Farm Credit Banks. File taxes online for 2012 Section III-E: Federal Home Loan Mortgage Corporation. File taxes online for 2012 Section III-F: Federal Agricultural Mortgage Corporation. File taxes online for 2012    Information that supplements Section III-A is available on the Internet at http://www. File taxes online for 2012 treasurydirect. File taxes online for 2012 gov/tdhome. File taxes online for 2012 htm. File taxes online for 2012   The short-term obligations listed in this section are arranged by maturity date. File taxes online for 2012 For each obligation, the list contains the CUSIP number, maturity date, issue date, issue price (expressed as a percent of principal), and discount to be reported as interest for a calendar year per $1,000 of redemption price. File taxes online for 2012 Brokers and other middlemen should rely on the issue price information in Section III only if they are unable to determine the price actually paid by the owner. File taxes online for 2012 Debt Instruments Not on the OID List The list of debt instruments discussed earlier does not contain the following items. File taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 savings bonds. File taxes online for 2012 Certificates of deposit and other face-amount certificates issued at a discount, including syndicated certificates of deposit. File taxes online for 2012 Obligations issued by tax-exempt organizations. File taxes online for 2012 OID debt instruments that matured or were entirely called by the issuer before the tables were posted on the IRS website. File taxes online for 2012 Mortgage-backed securities and mortgage participation certificates. File taxes online for 2012 Long-term OID debt instruments issued before May 28, 1969. File taxes online for 2012 Short-term obligations, other than the obligations listed in Section III. File taxes online for 2012 Debt instruments issued at a discount by states or their political subdivisions. File taxes online for 2012 REMIC regular interests and CDOs. File taxes online for 2012 Commercial paper and banker's acceptances issued at a discount. File taxes online for 2012 Obligations issued at a discount by individuals. File taxes online for 2012 Foreign obligations not traded in the United States and obligations not issued in the United States. File taxes online for 2012 Information for Brokers and Other Middlemen The following discussions contain specific instructions for brokers and middlemen who hold or redeem a debt instrument for the owner. File taxes online for 2012 In general, you must file a Form 1099 for the debt instrument if the interest or OID to be included in the owner's income for a calendar year totals $10 or more. File taxes online for 2012 You also must file a Form 1099 if you were required to deduct and withhold tax, even if the interest or OID is less than $10. File taxes online for 2012 See Backup Withholding, later. File taxes online for 2012 If you must file a Form 1099, furnish a copy to the owner of the debt instrument by January 31 in the year it is due. File taxes online for 2012 File all your Forms 1099 with the IRS, accompanied by Form 1096, by February 28 in the year it is due (March 31 if you file electronically). File taxes online for 2012 Electronic payee statements. File taxes online for 2012   You can issue Form 1099-OID electronically with the consent of the recipient. File taxes online for 2012 More information. File taxes online for 2012   For more information, including penalties for failure to file (or furnish) required information returns or statements, see the General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G) for the appropriate calendar year. File taxes online for 2012 Short-Term Obligations Redeemed at Maturity If you redeem a short-term discount obligation for the owner at maturity, you must report the discount as interest on Form 1099-INT. File taxes online for 2012 To figure the discount, use the purchase price shown on the owner's copy of the purchase confirmation receipt or similar record, or the price shown in your transaction records. File taxes online for 2012 If you sell the obligation for the owner before maturity, you must file Form 1099-B to reflect the gross proceeds to the seller. File taxes online for 2012 Do not report the accrued discount to the date of sale on either Form 1099-INT or Form 1099-OID. File taxes online for 2012 If the owner's purchase price cannot be determined, figure the discount as if the owner had purchased the obligation at its original issue price. File taxes online for 2012 A special rule is used to determine the original issue price for information reporting on U. File taxes online for 2012 S. File taxes online for 2012 Treasury bills (T-bills) listed in Section III-A. File taxes online for 2012 Under this rule, you treat as the original issue price of the T-bill the noncompetitive (weighted average of accepted auction bids) discount price for the longest-maturity T-bill maturing on the same date as the T-bill being redeemed. File taxes online for 2012 This noncompetitive discount price is the issue price (expressed as a percent of principal) shown in Section III-A. File taxes online for 2012 A similar rule is used to figure the discount on short-term discount obligations issued by the organizations listed in Section III-B through Section III-F. File taxes online for 2012 Example 1. File taxes online for 2012 There are 13-week and 26-week T-bills maturing on the same date as the T-bill being redeemed. File taxes online for 2012 The price actually paid by the owner cannot be established by owner or middleman records. File taxes online for 2012 You treat as the issue price of the T-bill the noncompetitive discount price (expressed as a percent of principal) shown in Section III-A for a 26-week bill maturing on the same date as the T-bill redeemed. File taxes online for 2012 The interest you report on Form 1099-INT is the OID (per $1,000 of principal) shown in Section III-A for that obligation. File taxes online for 2012 Long-Term Debt Instruments If you hold a long-term OID debt instrument as a nominee for the true owner, you generally must file Form 1099-OID. File taxes online for 2012 For this purpose, you can rely on Section I of the OID list to determine the following information. File taxes online for 2012 Whether a debt instrument has OID. File taxes online for 2012 The OID to be reported on the Form 1099-OID. File taxes online for 2012 In general, you must report OID on publicly offered, long-term debt instruments listed in Section I. File taxes online for 2012 You also can report OID on other long-term debt instruments. File taxes online for 2012 Form 1099-OID. File taxes online for 2012   On Form 1099-OID for a calendar year show the following information. File taxes online for 2012 Box 1. File taxes online for 2012 The OID for the actual dates the owner held the debt instruments during a calendar year. File taxes online for 2012 To determine this amount, see Figuring OID, next. File taxes online for 2012 Box 2. File taxes online for 2012 The qualified stated interest paid or credited during the calendar year. File taxes online for 2012 Interest reported here is not reported on Form 1099-INT. File taxes online for 2012 The qualified stated interest on Treasury inflation-protected securities may be reported on Form 1099-INT in box 3 instead. File taxes online for 2012 Box 3. File taxes online for 2012 Any interest or principal forfeited because of an early withdrawal that the owner can deduct from gross income. File taxes online for 2012 Do not reduce the amounts in boxes 1 and 2 by the forfeiture. File taxes online for 2012 Box 4. File taxes online for 2012 Any backup withholding for this debt instrument. File taxes online for 2012 Box 7. File taxes online for 2012 The CUSIP number, if any. File taxes online for 2012 If there is no CUSIP number, give a description of the debt instrument, including the abbreviation for the stock exchange, the abbreviation used by the stock exchange for the issuer, the coupon rate, and the year of maturity (for example, NYSE XYZ 12. File taxes online for 2012 50 2006). File taxes online for 2012 If the issuer of the debt instrument is other than the payer, show the name of the issuer in this box. File taxes online for 2012 Box 8. File taxes online for 2012 The OID on a U. File taxes online for 2012 S. File taxes online for 2012 Treasury obligation for the part of the year the owner held the debt instrument. File taxes online for 2012 Box 9. File taxes online for 2012 Investment expenses passed on to holders of a single-class REMIC. File taxes online for 2012 Boxes 10-12. File taxes online for 2012 Use to report any state income tax withheld for this debt instrument. File taxes online for 2012 Figuring OID. File taxes online for 2012   You can determine the OID on a long-term debt instrument by using either of the following. File taxes online for 2012 Section I of the OID list. File taxes online for 2012 The income tax regulations. File taxes online for 2012 Using Section I. File taxes online for 2012   If the owner held the debt instrument for the entire calendar year, report the OID shown in Section I for the calendar year. File taxes online for 2012 Because OID is listed for each $1,000 of stated redemption price at maturity, you must adjust the listed amount to reflect the debt instrument's actual stated redemption price at maturity. File taxes online for 2012 For example, if the debt instrument's stated redemption price at maturity is $500, report one-half the listed OID. File taxes online for 2012   If the owner held the debt instrument for less than the entire calendar year, figure the OID to report as follows. File taxes online for 2012 Look up the daily OID for the first accrual period in the calendar year during which the owner held the debt instrument. File taxes online for 2012 Multiply the daily OID by the number of days the owner held the debt instrument during that accrual period. File taxes online for 2012 Repeat steps (1) and (2) for any remaining accrual periods for the year during which the owner held the debt instrument. File taxes online for 2012 Add the results in steps (2) and (3) to determine the owner's OID per $1,000 of stated redemption price at maturity. File taxes online for 2012 If necessary, adjust the OID in (4) to reflect the debt instrument's stated redemption price at maturity. File taxes online for 2012 Report the result on Form 1099-OID in box 1. File taxes online for 2012 Using the income tax regulations. File taxes online for 2012   Instead of using Section I to figure OID, you can use the regulations under sections 1272 through 1275 of the Internal Revenue Code. File taxes online for 2012 For example, under the regulations, you can use monthly accrual periods in figuring OID for a debt instrument issued after April 3, 1994, that provides for monthly payments. File taxes online for 2012 (If you use Section I-B, the OID is figured using 6-month accrual periods. File taxes online for 2012 )   For a general explanation of the rules for figuring OID under the regulations, see Figuring OID on Long-Term Debt Instruments under Information for Owners of OID Debt Instruments, later. File taxes online for 2012 Certificates of Deposit If you hold a bank certificate of deposit (CD) as a nominee, you must determine whether the CD has OID and any OID includible in the income of the owner. File taxes online for 2012 You must file an information return showing the reportable interest and OID, if any, on the CD. File taxes online for 2012 These rules apply whether or not you sold the CD to the owner. File taxes online for 2012 Report OID on a CD in the same way as OID on other debt instruments. File taxes online for 2012 See Short-Term Obligations Redeemed at Maturity and Long-Term Debt Instruments, earlier. File taxes online for 2012 Bearer Bonds and Coupons If a coupon from a bearer bond is presented to you for collection before the bond matures, you generally must report the interest on Form 1099-INT. File taxes online for 2012 However, do not report the interest if either of the following apply. File taxes online for 2012 You hold the bond as a nominee for the true owner. File taxes online for 2012 The payee is a foreign person. File taxes online for 2012 See Payments to foreign person under Backup Withholding, later. File taxes online for 2012 Because you cannot assume the presenter of the coupon also owns the bond, you should not report OID on the bond on Form 1099-OID. File taxes online for 2012 The coupon may have been “stripped” (separated) from the bond and separately purchased. File taxes online for 2012 However, if a long-term bearer bond on the OID list is presented to you for redemption upon call or maturity, you should prepare a Form 1099-OID showing the OID for that calendar year, as well as any coupon interest payments collected at the time of redemption. File taxes online for 2012 Backup Withholding If you report OID on Form 1099-OID or interest on Form 1099-INT for a calendar year, you may be required to apply backup withholding to the reportable payment at a rate of 28%. File taxes online for 2012 The backup withholding is deducted at the time a cash payment is made. File taxes online for 2012 See Pub. File taxes online for 2012 1281, Backup Withholding for Missing and Incorrect Name/TIN(s), for more information. File taxes online for 2012 Backup withholding generally applies in the following situations. File taxes online for 2012 The payee does not give you a taxpayer identification number (TIN). File taxes online for 2012 The IRS notifies you that the payee gave an incorrect TIN. File taxes online for 2012 The IRS notifies you that the payee is subject to backup withholding due to payee underreporting. File taxes online for 2012 For debt instruments acquired after 1983: The payee does not certify, under penalties of perjury, that he or she is not subject to backup withholding under (3), or The payee does not certify, under penalties of perjury, that the TIN given is correct. File taxes online for 2012 However, for short-term discount obligations (other than government obligations), bearer bonds and coupons, and U. File taxes online for 2012 S. File taxes online for 2012 savings bonds, backup withholding applies only if the payee does not give you a TIN or gives you an obviously incorrect number for a TIN. File taxes online for 2012 Short-term obligations. File taxes online for 2012   Backup withholding applies to OID on a short-term obligation only when the OID is paid at maturity. File taxes online for 2012 However, backup withholding applies to any interest payable before maturity when the interest is paid or credited. File taxes online for 2012   If the owner of a short-term obligation at maturity is not the original owner and can establish the purchase price of the obligation, the amount subject to backup withholding must be determined by treating the purchase price as the issue price. File taxes online for 2012 However, you can choose to disregard that price if it would require significant manual intervention in the computer or recordkeeping system used for the obligation. File taxes online for 2012 If the purchase price of a listed obligation is not established or is disregarded, you must use the issue price shown in Section III. File taxes online for 2012 Long-term obligations. File taxes online for 2012   If no cash payments are made on a long-term obligation before maturity, backup withholding applies only at maturity. File taxes online for 2012 The amount subject to backup withholding is the OID includible in the owner's gross income for the calendar year when the obligation matures. File taxes online for 2012 The amount to be withheld is limited to the cash paid. File taxes online for 2012 Registered long-term obligations with cash payments. File taxes online for 2012   If a registered long-term obligation has cash payments before maturity, backup withholding applies when a cash payment is made. File taxes online for 2012 The amount subject to backup withholding is the total of the qualified stated interest (defined earlier under Definitions) and OID includible in the owner's gross income for the calendar year when the payment is made. File taxes online for 2012 If more than one cash payment is made during the year, the OID subject to withholding for the year must be allocated among the expected cash payments in the ratio that each bears to the total of the expected cash payments. File taxes online for 2012 For any payment, the required withholding is limited to the cash paid. File taxes online for 2012 Payee not the original owner. File taxes online for 2012   If the payee is not the original owner of the obligation, the OID subject to backup withholding is the OID includible in the gross income of all owners during the calendar year (without regard to any amount paid by the new owner at the time of transfer). File taxes online for 2012 The amount subject to backup withholding at maturity of a listed obligation must be determined using the issue price shown in Section I. File taxes online for 2012 Bearer long-term obligations with cash payments. File taxes online for 2012   If a bearer long-term obligation has cash payments before maturity, backup withholding applies when the cash payments are made. File taxes online for 2012 For payments before maturity, the amount subject to withholding is the qualified stated interest (defined earlier under Definitions) includible in the owner's gross income for the calendar year. File taxes online for 2012 For a payment at maturity, the amount subject to withholding is only the total of any qualified stated interest paid at maturity and the OID includible in the owner's gross income for the calendar year when the obligation matures. File taxes online for 2012 The required withholding at maturity is limited to the cash paid. File taxes online for 2012 Sales and redemptions. File taxes online for 2012   If you report the gross proceeds from a sale, exchange, or redemption of a debt instrument on Form 1099-B for a calendar year, you may be required to withhold 28% of the amount reported. File taxes online for 2012 Backup withholding applies in the following situations. File taxes online for 2012 The payee does not give you a TIN. File taxes online for 2012 The IRS notifies you that the payee gave an incorrect TIN. File taxes online for 2012 For debt instruments held in an account opened after 1983, the payee does not certify, under penalties of perjury, that the TIN given is correct. File taxes online for 2012 Payments outside the United States to U. File taxes online for 2012 S. File taxes online for 2012 person. File taxes online for 2012   The requirements for backup withholding and information reporting apply to payments of OID and interest made outside the United States to a U. File taxes online for 2012 S. File taxes online for 2012 person, a controlled foreign corporation, or a foreign person at least 50% of whose income for the preceding 3-year period is effectively connected with the conduct of a U. File taxes online for 2012 S. File taxes online for 2012 trade or business. File taxes online for 2012 Payments to foreign person. File taxes online for 2012   The following discussions explain the rules for backup withholding and information reporting on payments to foreign persons. File taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 -source amount. File taxes online for 2012   Backup withholding and information reporting are not required for payments of U. File taxes online for 2012 S. File taxes online for 2012 -source OID, interest, or proceeds from a sale or redemption of an OID instrument if the payee has given you proof (generally the appropriate Form W-8 or an acceptable substitute) that the payee is a foreign person. File taxes online for 2012 A U. File taxes online for 2012 S. File taxes online for 2012 resident is not a foreign person. File taxes online for 2012 For proof of the payee's foreign status, you can rely on the appropriate Form W-8 or on documentary evidence for payments made outside the United States to an offshore account or, in case of broker proceeds, a sale effected outside the United States. File taxes online for 2012 Receipt of the appropriate Form W-8 does not relieve you from information reporting and backup withholding if you actually know the payee is a U. File taxes online for 2012 S. File taxes online for 2012 person. File taxes online for 2012   For information about the 28% withholding tax that may apply to payments of U. File taxes online for 2012 S. File taxes online for 2012 -source OID or interest to foreign persons, see Publication 515. File taxes online for 2012 Foreign-source amount. File taxes online for 2012   Backup withholding and information reporting are not required for payments of foreign-source OID and interest made outside the United States. File taxes online for 2012 However, if the payments are made inside the United States, the requirements for backup withholding and information reporting will apply unless the payee has given you the appropriate Form W-8 or acceptable substitute as proof that the payee is a foreign person. File taxes online for 2012 More information. File taxes online for 2012   For more information about backup withholding and information reporting on foreign-source amounts or payments to foreign persons, see Regulations section 1. File taxes online for 2012 6049-5. File taxes online for 2012 Information for Owners of OID Debt Instruments This section is for persons who prepare their own tax returns. File taxes online for 2012 It discusses the income tax rules for figuring and reporting OID on long-term debt instruments. File taxes online for 2012 It also includes a similar discussion for stripped bonds and coupons, such as zero coupon bonds available through the Department of the Treasury's STRIPS program and government-sponsored enterprises such as the Resolution Funding Corporation. File taxes online for 2012 However, the information provided does not cover every situation. File taxes online for 2012 More information can be found in the regulations under sections 1271 through 1275 of the Internal Revenue Code. File taxes online for 2012 Including OID in income. File taxes online for 2012   Generally, you include OID in income as it accrues each year, whether or not you receive any payments from the debt instrument issuer. File taxes online for 2012 Exceptions. File taxes online for 2012   The rules for including OID in income as it accrues generally do not apply to the following debt instruments. File taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 savings bonds. File taxes online for 2012 Tax-exempt obligations. File taxes online for 2012 (However, see Tax-Exempt Bonds and Coupons, later. File taxes online for 2012 ) Obligations issued by individuals before March 2, 1984. File taxes online for 2012 Loans of $10,000 or less between individuals who are not in the business of lending money. File taxes online for 2012 (The dollar limit includes outstanding prior loans by the lender to the borrower. File taxes online for 2012 ) This exception does not apply if a principal purpose of the loan is to avoid any federal tax. File taxes online for 2012   See chapter 1 of Publication 550 for information about the rules for these and other types of discounted debt instruments, such as short-term and market discount obligations. File taxes online for 2012 Publication 550 also discusses rules for holders of REMIC interests and CDOs. File taxes online for 2012 De minimis rule. File taxes online for 2012   You can treat OID as zero if the total OID on a debt instrument is less than one-fourth of 1% (. File taxes online for 2012 0025) of the stated redemption price at maturity multiplied by the number of full years from the date of original issue to maturity. File taxes online for 2012 Debt instruments with de minimis OID are not listed in this publication. File taxes online for 2012 There are special rules to determine the de minimis amount in the case of debt instruments that provide for more than one payment of principal. File taxes online for 2012 Also, the de minimis rules generally do not apply to tax-exempt obligations. File taxes online for 2012 Example 2. File taxes online for 2012 You bought at issuance a 10-year debt instrument with a stated redemption price at maturity of $1,000, issued at $980 with OID of $20. File taxes online for 2012 One-fourth of 1% of $1,000 (the stated redemption price) times 10 (the number of full years from the date of original issue to maturity) equals $25. File taxes online for 2012 Under the de minimis rule, you can treat the OID as zero because the $20 discount is less than $25. File taxes online for 2012 Example 3. File taxes online for 2012 Assume the same facts as Example 2, except the debt instrument was issued at $950. File taxes online for 2012 You must report part of the $50 OID each year because it is more than $25. File taxes online for 2012 Choice to report all interest as OID. File taxes online for 2012   Generally, you can choose to treat all interest on a debt instrument acquired after April 3, 1994, as OID and include it in gross income by using the constant yield method. File taxes online for 2012 See Constant yield method under Debt Instruments Issued After 1984, later, for more information. File taxes online for 2012   For this choice, interest includes stated interest, acquisition discount, OID, de minimis OID, market discount, de minimis market discount, and unstated interest, as adjusted by any amortizable bond premium or acquisition premium. File taxes online for 2012 For more information, see Regulations section 1. File taxes online for 2012 1272-3. File taxes online for 2012 Purchase after date of original issue. File taxes online for 2012   A debt instrument you purchased after the date of original issue may have premium, acquisition premium, or market discount. File taxes online for 2012 If so, the OID reported to you on Form 1099-OID may have to be adjusted. File taxes online for 2012 For more information, see Showing an OID adjustment under How To Report OID, later. File taxes online for 2012 The following rules generally do not apply to contingent payment debt instruments. File taxes online for 2012 Adjustment for premium. File taxes online for 2012   If your debt instrument (other than an inflation-indexed debt instrument) has premium, do not report any OID as ordinary income. File taxes online for 2012 Your adjustment is the total OID shown on your Form 1099-OID. File taxes online for 2012 Adjustment for acquisition premium. File taxes online for 2012   If your debt instrument has acquisition premium, reduce the OID you report. File taxes online for 2012 Your adjustment is the difference between the OID shown on your Form 1099-OID and the reduced OID amount figured using the rules explained later under Figuring OID on Long-Term Debt Instruments. File taxes online for 2012 Adjustment for market discount. File taxes online for 2012   If your debt instrument has market discount that you choose to include in income currently, increase the OID you report. File taxes online for 2012 Your adjustment is the accrued market discount for the year. File taxes online for 2012 See Market Discount Bonds in chapter 1 of Publication 550 for information on how to figure accrued market discount and include it in your income currently and for other information about market discount bonds. File taxes online for 2012 If you choose to use the constant yield method to figure accrued market discount, also see Figuring OID on Long-Term Debt Instruments, later. File taxes online for 2012 The constant yield method of figuring accrued OID, explained in those discussions under Constant yield method, is also used to figure accrued market discount. File taxes online for 2012 For more information concerning premium or market discount on an inflation-indexed debt instrument, see Regulations section 1. File taxes online for 2012 1275-7. File taxes online for 2012 Sale, exchange, or redemption. File taxes online for 2012   Generally, you treat your gain or loss from the sale, exchange, or redemption of a discounted debt instrument as a capital gain or loss if you held the debt instrument as a capital asset. File taxes online for 2012 If you sold the debt instrument through a broker, you should receive Form 1099-B or an equivalent statement from the broker. File taxes online for 2012 Use the Form 1099-B or other statement and your brokerage statements to complete Form 8949, and Schedule D (Form 1040). File taxes online for 2012   Your gain or loss is the difference between the amount you realized on the sale, exchange, or redemption and your basis in the debt instrument. File taxes online for 2012 Your basis, generally, is your cost increased by the OID you have included in income each year you held it. File taxes online for 2012 In general, to determine your gain or loss on a tax-exempt bond, figure your basis in the bond by adding to your cost the OID you would have included in income if the bond had been taxable. File taxes online for 2012   See chapter 4 of Publication 550 for more information about the tax treatment of the sale or redemption of discounted debt instruments. File taxes online for 2012 Example 4. File taxes online for 2012 Larry, a calendar year taxpayer, bought a corporate debt instrument at original issue for $86,235. File taxes online for 2012 00 on November 1 of Year 1. File taxes online for 2012 The 15-year debt instrument matures on October 31 of Year 16 at a stated redemption price of $100,000. File taxes online for 2012 The debt instrument provides for semiannual payments of interest at 10%. File taxes online for 2012 Assume the debt instrument is a capital asset in Larry's hands. File taxes online for 2012 The debt instrument has $13,765. File taxes online for 2012 00 of OID ($100,000 stated redemption price at maturity minus $86,235. File taxes online for 2012 00 issue price). File taxes online for 2012 Larry sold the debt instrument for $90,000 on November 1 of Year 4. File taxes online for 2012 Including the OID he will report for the period he held the debt instrument in Year 4, Larry has included $4,556. File taxes online for 2012 00 of OID in income and has increased his basis by that amount to $90,791. File taxes online for 2012 00. File taxes online for 2012 Larry has realized a loss of $791. File taxes online for 2012 00. File taxes online for 2012 All of Larry's loss is capital loss. File taxes online for 2012 Form 1099-OID The issuer of the debt instrument (or your broker, if you purchased or held the debt instrument through a broker) should give you a copy of Form 1099-OID or a similar statement if the accrued OID for the calendar year is $10 or more and the term of the debt instrument is more than 1 year. File taxes online for 2012 Form 1099-OID shows all OID income in box 1 except OID on a U. File taxes online for 2012 S. File taxes online for 2012 Treasury obligation, which is shown in box 8. File taxes online for 2012 It also shows, in box 2, any qualified stated interest you must include in income. File taxes online for 2012 (However, any qualified stated interest on Treasury inflation-protected securities can be reported on Form 1099-INT in box 3. File taxes online for 2012 ) A copy of Form 1099-OID will be sent to the IRS. File taxes online for 2012 Do not attach your copy to your tax return. File taxes online for 2012 Keep it for your records. File taxes online for 2012 If you are required to file a tax return and you receive Form 1099-OID showing taxable amounts, you must report these amounts on your return. File taxes online for 2012 A 20% accuracy-related penalty may be charged for underpayment of tax due to either negligence or disregard of rules and regulations or substantial understatement of tax. File taxes online for 2012 Form 1099-OID not received. File taxes online for 2012   If you held an OID debt instrument for a calendar year but did not receive a Form 1099-OID, refer to the discussions under Figuring OID on Long-Term Debt Instruments, later, for information on the OID you must report. File taxes online for 2012 Refiguring OID. File taxes online for 2012   You must refigure the OID shown on Form 1099-OID, in box 1 or box 8, to determine the proper amount to include in income if one of the following applies. File taxes online for 2012 You bought the debt instrument at a premium or at an acquisition premium. File taxes online for 2012 The debt instrument is a stripped bond or coupon (including zero coupon bonds backed by U. File taxes online for 2012 S. File taxes online for 2012 Treasury securities). File taxes online for 2012 The debt instrument is a contingent payment or inflation-indexed debt instrument. File taxes online for 2012 See the discussions under Figuring OID on Long-Term Debt Instruments or Figuring OID on Stripped Bonds and Coupons, later, for the specific computations. File taxes online for 2012 Refiguring interest. File taxes online for 2012   If you disposed of a debt instrument or acquired it from another holder between interest dates, see the discussion under Bonds Sold Between Interest Dates in chapter 1 of Publication 550 for information about refiguring the interest shown on Form 1099-OID in box 2. File taxes online for 2012 Nominee. File taxes online for 2012   If you are the holder of an OID debt instrument and you receive a Form 1099-OID that shows your taxpayer identification number and includes amounts belonging to another person, you are considered a “nominee. File taxes online for 2012 ” You must file another Form 1099-OID for each actual owner, showing the OID for the owner. File taxes online for 2012 Show the owner of the debt instrument as the “recipient” and you as the “payer. File taxes online for 2012 ”   Complete Form 1099-OID and Form 1096 and file the forms with the Internal Revenue Service Center for your area. File taxes online for 2012 You must also give a copy of the Form 1099-OID to the actual owner. File taxes online for 2012 However, you are not required to file a nominee return to show amounts belonging to your spouse. File taxes online for 2012 See the Form 1099 instructions for more information. File taxes online for 2012   When preparing your tax return, follow the instructions under Showing an OID adjustment in the next discussion. File taxes online for 2012 How To Report OID Generally, you report your taxable interest and OID income on the interest line of Form 1040EZ, Form 1040A, or Form 1040. File taxes online for 2012 Form 1040 or Form 1040A required. File taxes online for 2012   You must use Form 1040 or Form 1040A (you cannot use Form 1040EZ) under either of the following conditions. File taxes online for 2012 You received a Form 1099-OID as a nominee for the actual owner. File taxes online for 2012 Your total interest and OID income for the year was more than $1,500. File taxes online for 2012 Form 1040 required. File taxes online for 2012   You must use Form 1040 (you cannot use Form 1040A or Form 1040EZ) if you are reporting more or less OID than the amount shown on Form 1099-OID, other than because you are a nominee. File taxes online for 2012 For example, if you paid a premium or an acquisition premium when you purchased the debt instrument, you must use Form 1040 because you will report less OID than shown on Form 1099-OID. File taxes online for 2012 Also, you must use Form 1040 if you were charged an early withdrawal penalty. File taxes online for 2012 Where to report. File taxes online for 2012   List each payer's name (if a brokerage firm gave you a Form 1099, list the brokerage firm as the payer) and the amount received from each payer on Form 1040A, Schedule B, Part I, line 1, or Form 1040, Schedule B, line 1. File taxes online for 2012 Include all OID and periodic interest shown on any Form 1099-OID, boxes 1, 2, and 8, you received for the tax year. File taxes online for 2012 Also include any other OID and interest income for which you did not receive a Form 1099. File taxes online for 2012 Showing an OID adjustment. File taxes online for 2012   If you use Form 1040 to report more or less OID than shown on Form 1099-OID, list the full OID on Schedule B, Part I, line 1, and follow the instructions under 1 or 2, next. File taxes online for 2012   If you use Form 1040A to report the OID shown on a Form 1099-OID you received as a nominee for the actual owner, list the full OID on Schedule B, Part I, line 1 and follow the instructions under 1. File taxes online for 2012 If the OID, as adjusted, is less than the amount shown on Form 1099-OID, show the adjustment as follows. File taxes online for 2012 Under your last entry on line 1, subtotal all interest and OID income listed on line 1. File taxes online for 2012 Below the subtotal, write “Nominee Distribution” or “OID Adjustment” and show the OID you are not required to report. File taxes online for 2012 Subtract that OID from the subtotal and enter the result on line 2. File taxes online for 2012 If the OID, as adjusted, is more than the amount shown on Form 1099-OID, show the adjustment as follows. File taxes online for 2012 Under your last entry on line 1, subtotal all interest and OID income listed on line 1. File taxes online for 2012 Below the subtotal, write “OID Adjustment” and show the additional OID. File taxes online for 2012 Add that OID to the subtotal and enter the result on line 2. File taxes online for 2012 Figuring OID on Long-Term Debt Instruments How you figure the OID on a long-term debt instrument depends on the date it was issued. File taxes online for 2012 It also may depend on the type of the debt instrument. File taxes online for 2012 There are different rules for each of the following debt instruments. File taxes online for 2012 Corporate debt instruments issued after 1954 and before May 28, 1969, and government debt instruments issued after 1954 and before July 2, 1982. File taxes online for 2012 Corporate debt instruments issued after May 27, 1969, and before July 2, 1982. File taxes online for 2012 Debt instruments issued after July 1, 1982, and before 1985. File taxes online for 2012 Debt instruments issued after 1984 (other than debt instruments described in (5) and (6)). File taxes online for 2012 Contingent payment debt instruments issued after August 12, 1996. File taxes online for 2012 Inflation-indexed debt instruments (including Treasury inflation-protected securities) issued after January 5, 1997. File taxes online for 2012 Zero coupon bonds. File taxes online for 2012   The rules for figuring OID on zero coupon bonds backed by U. File taxes online for 2012 S. File taxes online for 2012 Treasury securities are discussed under Figuring OID on Stripped Bonds and Coupons, later. File taxes online for 2012 Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 If you hold these debt instruments as capital assets, you include OID in income only in the year the debt instrument is sold, exchanged, or redeemed, and only if you have a gain. File taxes online for 2012 The OID, which is taxed as ordinary income, generally equals the following amount. File taxes online for 2012   number of full months you held the debt instrument  number of full months from date of original issue to date of maturity X original issue discount The balance of the gain is capital gain. File taxes online for 2012 If there is a loss on the sale of the debt instrument, the entire loss is a capital loss and no OID is reported. File taxes online for 2012 Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 If you hold these debt instruments as capital assets, you must include part of the OID in income each year you own the debt instruments. File taxes online for 2012 For information about showing the correct OID on your tax return, see the discussion under How To Report OID, earlier. File taxes online for 2012 Your basis in the debt instrument is increased by the OID you include in income. File taxes online for 2012 Form 1099-OID. File taxes online for 2012   You should receive a Form 1099-OID showing OID for the part of the year you held the debt instrument. File taxes online for 2012 However, if you paid an acquisition premium, you may need to refigure the OID to report on your tax return. File taxes online for 2012 See Reduction for acquisition premium, later. File taxes online for 2012 If you held an OID debt instrument in a calendar year but did not receive a Form 1099-OID, see Form 1099-OID not received, immediately below, and refer to Section I-A available at www. File taxes online for 2012 irs. File taxes online for 2012 gov/pub1212 by clicking the link under Recent Developments. File taxes online for 2012 Form 1099-OID not received. File taxes online for 2012    The OID listed is for each $1,000 of redemption price. File taxes online for 2012 You must adjust the listed amount if your debt instrument has a different principal amount. File taxes online for 2012 For example, if you have a debt instrument with a $500 principal amount, use one-half the listed amount to figure your OID. File taxes online for 2012   If you held the debt instrument the entire year, use the OID shown in Section I-A for a calendar year. File taxes online for 2012 (If your debt instrument is not listed in Section I-A, consult the issuer for information about the issue price and the OID that accrued for that year. File taxes online for 2012 ) If you did not hold the debt instrument the entire year, figure your OID using the following method. File taxes online for 2012 Divide the OID shown by 12. File taxes online for 2012 Multiply the result in (1) by the number of complete and partial months (for example, 6½ months) you held the debt instrument during a calendar year. File taxes online for 2012 This is the OID to include in income unless you paid an acquisition premium. File taxes online for 2012 The reduction for acquisition premium is discussed next. File taxes online for 2012 Reduction for acquisition premium. File taxes online for 2012   If you bought the debt instrument at an acquisition premium, figure the OID to include in income as follows. File taxes online for 2012 Divide the total OID on the debt instrument by the number of complete months, and any part of a month, from the date of original issue to the maturity date. File taxes online for 2012 This is the monthly OID. File taxes online for 2012 Subtract from your cost the issue price and the accumulated OID from the date of issue to the date of purchase. File taxes online for 2012 (If the result is zero or less, stop here. File taxes online for 2012 You did not pay an acquisition premium. File taxes online for 2012 ) Divide the amount figured in (2) by the number of complete months, and any part of a month, from the date of your purchase to the maturity date. File taxes online for 2012 Subtract the amount figured in (3) from the amount figured in (1). File taxes online for 2012 This is the OID to include in income for each month you hold the debt instrument during the year. File taxes online for 2012 Transfers during the month. File taxes online for 2012   If you buy or sell a debt instrument on any day other than the same day of the month as the date of original issue, the ratable monthly portion of OID for the month of sale is divided between the seller and the buyer according to the number of days each held the debt instrument. File taxes online for 2012 Your holding period for this purpose begins the day you acquire the debt instrument and ends the day before you dispose of it. File taxes online for 2012 Debt Instruments Issued After July 1, 1982, and Before 1985 If you hold these debt instruments as capital assets, you must include part of the OID in income each year you own the debt instruments and increase your basis by the amount included. File taxes online for 2012 For information about showing the correct OID on your tax return, see How To Report OID, earlier. File taxes online for 2012 Form 1099-OID. File taxes online for 2012   You should receive a Form 1099-OID showing OID for the part of the year you held the debt instrument. File taxes online for 2012 However, if you paid an acquisition premium, you may need to refigure the OID to report on your tax return. File taxes online for 2012 See Constant yield method and the discussions on acquisition premium that follow, later. File taxes online for 2012 If you held an OID debt instrument in a calendar year but did not receive a Form 1099-OID, see Form 1099-OID not received, immediately below, and refer to Section I-A available at www. File taxes online for 2012 irs. File taxes online for 2012 gov/pub1212 by clicking the link under Recent Developments. File taxes online for 2012 Form 1099-OID not received. File taxes online for 2012    The OID listed is for each $1,000 of redemption price. File taxes online for 2012 You must adjust the listed amount if your debt instrument has a different principal amount. File taxes online for 2012 For example, if you have a debt instrument with a $500 principal amount, use one-half the listed amount to figure your OID. File taxes online for 2012   If you held the debt instrument the entire year, use the OID shown in Section I-A. File taxes online for 2012 (If your instrument is not listed in Section I-A, consult the issuer for information about the issue price, the yield to maturity, and the OID that accrued for that year. File taxes online for 2012 ) If you did not hold the debt instrument the entire year, figure your OID using either of the following methods. File taxes online for 2012 Method 1. File taxes online for 2012    Divide the total OID for a calendar year by 365 (366 for leap years). File taxes online for 2012 Multiply the result in (1) by the number of days you held the debt instrument during that particular year. File taxes online for 2012  This computation is an approximation and may result in a slightly higher OID than Method 2. File taxes online for 2012 Method 2. File taxes online for 2012    Look up the daily OID for the first accrual period you held the debt instrument during a calendar year. File taxes online for 2012 (See Accrual period under Constant yield method, next. File taxes online for 2012 ) Multiply the daily OID by the number of days you held the debt instrument during that accrual period. File taxes online for 2012 If you held the debt instrument for part of both accrual periods, repeat (1) and (2) for the second accrual period. File taxes online for 2012 Add the results of (2) and (3). File taxes online for 2012 This is the OID to include in income, unless you paid an acquisition premium. File taxes online for 2012 (The reduction for acquisition premium is discussed later. File taxes online for 2012 ) Constant yield method. File taxes online for 2012   This discussion shows how to figure OID on debt instruments issued after July 1, 1982, and before 1985, using a constant yield method. File taxes online for 2012 OID is allocated over the life of the debt instrument through adjustments to the issue price for each accrual period. File taxes online for 2012   Figure the OID allocable to any accrual period as follows. File taxes online for 2012 Multiply the adjusted issue price at the beginning of the accrual period by the debt instrument's yield to maturity. File taxes online for 2012 Subtract from the result in (1) any qualified stated interest allocable to the accrual period. File taxes online for 2012 Accrual period. File taxes online for 2012   An accrual period for any OID debt instrument issued after July 1, 1982, and before 1985 is each 1-year period beginning on the date of the issue of the obligation and each anniversary thereafter, or the shorter period to maturity for the last accrual period. File taxes online for 2012 Your tax year will usually include parts of two accrual periods. File taxes online for 2012 Daily OID. File taxes online for 2012   The OID for any accrual period is allocated equally to each day in the accrual period. File taxes online for 2012 You must include in income the sum of the OID amounts for each day you hold the debt instrument during the year. File taxes online for 2012 If your tax year includes parts of two or more accrual periods, you must include the proper daily OID amounts for each accrual period. File taxes online for 2012 Figuring daily OID. File taxes online for 2012   The daily OID for the initial accrual period is figured using the following formula. File taxes online for 2012   (ip × ytm) − qsi     p   ip = issue price ytm = yield to maturity qsi = qualified stated interest p = number of days in accrual period         The daily OID for subsequent accrual periods is figured the same way except the adjusted issue price at the beginning of each period is used in the formula instead of the issue price. File taxes online for 2012 Reduction for acquisition premium on debt instruments purchased before July 19, 1984. File taxes online for 2012   If you bought the debt instrument at an acquisition premium before July 19, 1984, figure the OID includible in income by reducing the daily OID by the daily acquisition premium. File taxes online for 2012 Figure the daily acquisition premium by dividing the total acquisition premium by the number of days in the period beginning on your purchase date and ending on the day before the date of maturity. File taxes online for 2012 Reduction for acquisition premium on debt instruments purchased after July 18, 1984. File taxes online for 2012   If you bought the debt instrument at an acquisition premium after July 18, 1984, figure the OID includible in income by reducing the daily OID by the daily acquisition premium. File taxes online for 2012 However, the method of figuring the daily acquisition premium is different from the method described in the preceding discussion. File taxes online for 2012 To figure the daily acquisition premium under this method, multiply the daily OID by the following fraction. File taxes online for 2012 The numerator is the acquisition premium. File taxes online for 2012 The denominator is the total OID remaining for the debt instrument after your purchase date. File taxes online for 2012 Section I-A is available at www. File taxes online for 2012 irs. File taxes online for 2012 gov/pub1212 and clicking the link under Recent Developments. File taxes online for 2012 Using Section I-A to figure accumulated OID. File taxes online for 2012   If you bought your corporate debt instrument in a calendar year or the subsequent year, you can figure the accumulated OID to the date of purchase by adding the following amounts. File taxes online for 2012 The amount from the “Total OID to January 1, YYYY” column for your debt instrument. File taxes online for 2012 The OID from January 1 of a calendar year to the date of purchase, figured as follows. File taxes online for 2012 Multiply the daily OID for the first accrual period in the calendar year by the number of days from January 1 to the date of purchase, or the end of the accrual period if the debt instrument was purchased in the second or third accrual period. File taxes online for 2012 Multiply the daily OID for each subsequent accrual period by the number of days in the period to the date of purchase or the end of the accrual period, whichever applies. File taxes online for 2012 Add the amounts figured in (2a) and (2b). File taxes online for 2012 Debt Instruments Issued After 1984 If you hold debt instruments issued after 1984, you must report part of the OID in gross income each year that you own the debt instruments. File taxes online for 2012 You must include the OID in gross income whether or not you hold the debt instrument as a capital asset. File taxes online for 2012 Your basis in the debt instrument is increased by the OID you include in income. File taxes online for 2012 For information about showing the correct OID on your tax return, see How To Report OID, earlier. File taxes online for 2012 Form 1099-OID. File taxes online for 2012   You should receive a Form 1099-OID showing OID for the part of a calendar year you held the debt instrument. File taxes online for 2012 However, if you paid an acquisition premium, you may need to refigure the OID to report on your tax return. File taxes online for 2012 See Constant yield method and Reduction for acquisition premium, later. File taxes online for 2012   You may also need to refigure the OID for a contingent payment or inflation-indexed debt instrument on which the amount reported on Form 1099-OID is inaccurate. File taxes online for 2012 See Contingent Payment Debt Instruments or Inflation-Indexed Debt Instruments, later. File taxes online for 2012 If you held an OID debt instrument in a calendar year but did not receive a Form 1099-OID, see Form 1099-OID not received, immediately below, and refer to Section I-B available at www. File taxes online for 2012 irs. File taxes online for 2012 gov/pub1212 by clicking the link under Recent Developments. File taxes online for 2012 Form 1099-OID not received. File taxes online for 2012   The OID listed is for each $1,000 of redemption price. File taxes online for 2012 You must adjust the listed amount if your debt instrument has a different principal amount. File taxes online for 2012 For example, if you have a debt instrument with a $500 principal amount, use one-half the listed amount to figure your OID. File taxes online for 2012   Use the OID shown in Section I-B for a calendar year if you held the debt instrument the entire year. File taxes online for 2012 (If your debt instrument is not listed in Section I-B, consult the issuer for information about the issue price, the yield to maturity, and the OID that accrued for that year. File taxes online for 2012 ) If you did not hold the debt instrument the entire year, figure your OID as follows. File taxes online for 2012 Look up the daily OID for the first accrual period in which you held the debt instrument during a calendar year. File taxes online for 2012 (See Accrual period under Constant yield method, later. File taxes online for 2012 ) Multiply the daily OID by the number of days you held the debt instrument during that accrual period. File taxes online for 2012 Repeat (1) and (2) for any remaining accrual periods in which you held the debt instrument. File taxes online for 2012 Add the results of (2) and (3). File taxes online for 2012 This is the OID to include in income for that year, unless you paid an acquisition premium. File taxes online for 2012 (The reduction for acquisition premium is discussed later. File taxes online for 2012 ) Tax-exempt bond. File taxes online for 2012   If you own a tax-exempt bond, figure your basis in the bond by adding to your cost the OID you would have included in income if the bond had been taxable. File taxes online for 2012 You need to make this adjustment to determine if you have a gain or loss on a later disposition of the bond. File taxes online for 2012 In general, use the rules that follow to determine your OID. File taxes online for 2012 Constant yield method. File taxes online for 2012   This discussion shows how to figure OID on debt instruments issued after 1984 using a constant yield method. File taxes online for 2012 (The special rules that apply to contingent payment debt instruments and inflation-indexed debt instruments are explained later. File taxes online for 2012 ) OID is allocated over the life of the debt instrument through adjustments to the issue price for each accrual period. File taxes online for 2012   Figure the OID allocable to any accrual period as follows. File taxes online for 2012 Multiply the adjusted issue price at the beginning of the accrual period by a fraction. File taxes online for 2012 The numerator of the fraction is the debt instrument's yield to maturity and the denominator is the number of accrual periods per year. File taxes online for 2012 The yield must be stated appropriately taking into account the length of the particular accrual period. File taxes online for 2012 Subtract from the result in (1) any qualified stated interest allocable to the accrual period. File taxes online for 2012 Accrual period. File taxes online for 2012   For debt instruments issued after 1984 and before April 4, 1994, an accrual period is each 6-month period that ends on the day that corresponds to the stated maturity date of the debt instrument or the date 6 months before that date. File taxes online for 2012 For example, a debt instrument maturing on March 31 has accrual periods that end on September 30 and March 31 of each calendar year. File taxes online for 2012 Any short period is included as the first accrual period. File taxes online for 2012   For debt instruments issued after April 3, 1994, accrual periods may be of any length and may vary in length over the term of the debt instrument, as long as each accrual period is no longer than 1 year and all payments are made on the first or last day of an accrual period. File taxes online for 2012 However, the OID listed for these debt instruments in Section I-B has been figured using 6-month accrual periods. File taxes online for 2012 Daily OID. File taxes online for 2012   The OID for any accrual period is allocated equally to each day in the accrual period. File taxes online for 2012 Figure the amount to include in income by adding the OID for each day you hold the debt instrument during the year. File taxes online for 2012 Since your tax year will usually include parts of two or more accrual periods, you must include the proper daily OID for each accrual period. File taxes online for 2012 If your debt instrument has 6-month accrual periods, your tax year will usually include one full 6-month accrual period and parts of two other 6-month periods. File taxes online for 2012 Figuring daily OID. File taxes online for 2012   The daily OID for the initial accrual period is figured using the following formula. File taxes online for 2012   (ip × ytm/n) − qsi     p   ip = issue price ytm = yield to maturity n = number of accrual periods in 1 year qsi = qualified stated interest p = number of days in accrual period       The daily OID for subsequent accrual periods is figured the same way except the adjusted issue price at the beginning of each period is used in the formula instead of the issue price. File taxes online for 2012 Example 5. File taxes online for 2012 On January 1 of Year 1, you bought a 15-year, 10% debt instrument of A Corporation at original issue for $86,235. File taxes online for 2012 17. File taxes online for 2012 According to the prospectus, the debt instrument matures on December 31 of Year 15 at a stated redemption price of $100,000. File taxes online for 2012 The yield to maturity is 12%, compounded semiannually. File taxes online for 2012 The debt instrument provides for qualified stated interest payments of $5,000 on June 30 and December 31 of each calendar year. File taxes online for 2012 The accrual periods are the 6-month periods ending on each of these dates. File taxes online for 2012 The number of days for the first accrual period (January 1 through June 30) is 181 days (182 for leap years). File taxes online for 2012 The daily OID for the first accrual period is figured as follows. File taxes online for 2012   ($86,235. File taxes online for 2012 17 x . File taxes online for 2012 12/2) – $5,000     181 days     = $174. File taxes online for 2012 11020 = $. File taxes online for 2012 96193   181           The adjusted issue price at the beginning of the second accrual period is the issue price plus the OID previously includible in income ($86,235. File taxes online for 2012 17 + $174. File taxes online for 2012 11), or $86,409. File taxes online for 2012 28. File taxes online for 2012 The number of days for the second accrual period (July 1 through December 31) is 184 days. File taxes online for 2012 The daily OID for the second accrual period is figured as follows. File taxes online for 2012   ($86,409. File taxes online for 2012 28 x . File taxes online for 2012 12/2) – $5,000     184 days     = $184. File taxes online for 2012 55681 = $1. File taxes online for 2012 00303   184 Since the first and second accrual periods coincide exactly with your tax year, you include in income for Year 1 the OID allocable to the first two accrual periods, $174. File taxes online for 2012 11 ($. File taxes online for 2012 95665 × 182 days) plus $184. File taxes online for 2012 56 ($1. File taxes online for 2012 00303 × 184 days), or $358. File taxes online for 2012 67. File taxes online for 2012 Add the OID to the $10,000 interest you report on your income tax return for Year 1. File taxes online for 2012 Example 6. File taxes online for 2012 Assume the same facts as in Example 5, except that you bought the debt instrument at original issue on May 1 of Year 1, with a maturity date of April 30, Year 16. File taxes online for 2012 Also, the interest payment dates are October 31 and April 30 of each calendar year. File taxes online for 2012 The accrual periods are the 6-month periods ending on each of these dates. File taxes online for 2012 The number of days for the first accrual period (May 1 through October 31) is 184 days. File taxes online for 2012 The daily OID for the first accrual period is figured as follows. File taxes online for 2012   ($86,235. File taxes online for 2012 17 x . File taxes online for 2012 12/2) – $5,000     184 days     = $174. File taxes online for 2012 11020 = $. File taxes online for 2012 94625   184           The number of days for the second accrual period (November 1 through April 30) is 181 days (182 for leap years). File taxes online for 2012 The daily OID for the second accrual period is figured as follows. File taxes online for 2012   ($86,409. File taxes online for 2012 28 x . File taxes online for 2012 12/2) – $5,000     181 days     = $184. File taxes online for 2012 55681 = $1. File taxes online for 2012 01965   181 If you hold the debt instrument through the end of Year 1, you must include $236. File taxes online for 2012 31 of OID in income. File taxes online for 2012 This is $174. File taxes online for 2012 11 ($. File taxes online for 2012 94625 × 184 days) for the period May 1 through October 31 plus $62. File taxes online for 2012 20 ($1. File taxes online for 2012 01965 × 61 days) for the period November 1 through December 31. File taxes online for 2012 The OID is added to the $5,000 interest income paid on October 31 of Year 1. File taxes online for 2012 Your basis in the debt instrument is increased by the OID you include in income. File taxes online for 2012 On January 1 of Year 2, your basis in the A Corporation debt instrument is $86,471. File taxes online for 2012 48 ($86,235. File taxes online for 2012 17 + $236. File taxes online for 2012 31). File taxes online for 2012 Short first accrual period. File taxes online for 2012   You may have to make adjustments if a debt instrument has a short first accrual period. File taxes online for 2012 For example, a debt instrument with 6-month accrual periods that is issued on February 15 and matures on October 31 has a short first accrual period that ends April 30. File taxes online for 2012 (The remaining accrual periods begin on May 1 and November 1. File taxes online for 2012 ) For this short period, figure the daily OID as described earlier, but adjust the yield for the length of the short accrual period. File taxes online for 2012 You may use any reasonable compounding method in determining OID for a short period. File taxes online for 2012 Examples of reasonable compounding methods include continuous compounding and monthly compounding (that is, simple interest within a month). File taxes online for 2012 Consult your tax advisor for more information about making this computation. File taxes online for 2012   The OID for the final accrual period is the difference between the amount payable at maturity (other than a payment of qualified stated interest) and the adjusted issue price at the beginning of the final accrual period. File taxes online for 2012 Reduction for acquisition premium. File taxes online for 2012   If you bought the debt instrument at an acquisition premium, figure the OID includible in income by reducing the daily OID by the daily acquisition premium. File taxes online for 2012 To figure the daily acquisition premium, multiply the daily OID by the following fraction. File taxes online for 2012 The numerator is the acquisition premium. File taxes online for 2012 The denominator is the total OID remaining for the debt instrument after your purchase date. File taxes online for 2012 Example 7. File taxes online for 2012 Assume the same facts as in Example 6, except that you bought the debt instrument on November 1 of Year 1 for $87,000, after its original issue on May 1 of Year 1. File taxes online for 2012 The adjusted issue price on November 1 of Year 1 is $86,409. File taxes online for 2012 28 ($86,235. File taxes online for 2012 17 + $174. File taxes online for 2012 11). File taxes online for 2012 In this case, you paid an acquisition premium of $590. File taxes online for 2012 72 ($87,000 − $86,409. File taxes online for 2012 28). File taxes online for 2012 The daily OID for the accrual period November 1 through April 30, reduced for the acquisition premium, is figured as follows. File taxes online for 2012 1) Daily OID on date of purchase (2nd accrual period) $1. File taxes online for 2012 01965*  2)  Acquisition premium $590. File taxes online for 2012 72    3)  Total OID remaining after purchase date ($13,764. File taxes online for 2012 83 − $174. File taxes online for 2012 11) 13,590. File taxes online for 2012 72   4) Line 2 ÷ line 3 . File taxes online for 2012 04346  5)  Line 1 × line 4 . File taxes online for 2012 04432  6)  Daily OID reduced for the acquisition premium. File taxes online for 2012 Line 1 − line 5 $0. File taxes online for 2012 97533  * As shown in Example 6. File taxes online for 2012 The total OID to include in income for Year 1 is $59. File taxes online for 2012 50 ($. File taxes online for 2012 97533 × 61 days). File taxes online for 2012 Contingent Payment Debt Instruments This discussion shows how to figure OID on a contingent payment debt instrument issued after August 12, 1996, that was issued for cash or publicly traded property. File taxes online for 2012 In general, a contingent payment debt instrument provides for one or more payments that are contingent as to timing or amount. File taxes online for 2012 If you hold a contingent payment bond, you must report OID as it accrues each year. File taxes online for 2012 Because the actual payments on a contingent payment debt instrument cannot be known in advance, issuers and holders cannot use the constant yield method (discussed earlier under Debt Instruments Issued After 1984) without making certain assumptions about the payments on the debt instrument. File taxes online for 2012 To figure OID accruals on contingent payment debt instruments, holders and issuers must use the noncontingent bond method. File taxes online for 2012 Noncontingent bond method. File taxes online for 2012    Under this method, the issuer must compute a comparable yield for the debt instrument and, based on this yield, construct a projected payment schedule for the instrument, which includes a projected fixed amount for each contingent payment. File taxes online for 2012 In general, holders and issuers accrue OID on this projected payment schedule using the constant yield method that applies to fixed payment debt instruments. File taxes online for 2012 When a contingent payment differs from the projected fixed amount, the holders and issuers make adjustments to their OID accruals. File taxes online for 2012 If the actual contingent payment is larger than expected, both the issuer and the holder increase their OID accruals. File taxes online for 2012 If the actual contingent payment is smaller than expected, holders and issuers generally decrease their OID accruals. File taxes online for 2012 Form 1099-OID. File taxes online for 2012   The amount shown on Form 1099-OID in box 1 you receive for a contingent payment debt instrument may not be the correct amount to include in income. File taxes online for 2012 For example, the amount may not be correct if the contingent payment was different from the projected amount. File taxes online for 2012 If the amount in box 1 is not correct, you must figure the OID to report on your return under the following rules. File taxes online for 2012 For information on showing an OID adjustment on your tax return, see How To Report OID, earlier. File taxes online for 2012 Figuring OID. File taxes online for 2012   To figure OID on a contingent payment debt instrument, you need to know the “comparable yield” and “projected payment schedule” of the debt instrument. File taxes online for 2012 The issuer must make these available to you. File taxes online for 2012 Comparable yield. File taxes online for 2012   The comparable yield generally is the yield at which the issuer would issue a fixed rate debt instrument with terms and conditions similar to those of the contingent payment debt instrument. File taxes online for 2012 The comparable yield is determined as of the debt instrument's issue date. File taxes online for 2012 Projected payment schedule. File taxes online for 2012   The projected payment schedule for a contingent payment debt instrument includes all fixed payments due under the instrument and a projected fixed amount for each contingent payment. File taxes online for 2012 The projected payment schedule is created by the issuer as of the debt instrument's issue date. File taxes online for 2012 It is used to determine the issuer's and holder's interest accruals and adjustments. File taxes online for 2012 Steps for figuring OID. File taxes online for 2012   Figure the OID on a contingent payment debt instrument in two steps. File taxes online for 2012 Figure the OID using the constant yield method (discussed earlier under Debt Instruments Issued After 1984 ) that applies to fixed payment debt instruments. File taxes online for 2012 Use the comparable yield as the yield to maturity. File taxes online for 2012 In general, use the projected payment schedule to determine the instrument's adjusted issue price at the beginning of each accrual period (other than the initial period). File taxes online for 2012 Do not treat any amount payable as qualified stated interest. File taxes online for 2012 Adjust the OID in (1) to account for actual contingent payments. File taxes online for 2012 If the contingent payment is greater than the projected fixed amount, you have a positive adjustment. File taxes online for 2012 If the contingent payment is less than the projected fixed amount, you have a negative adjustment. File taxes online for 2012 Net positive adjustment. File taxes online for 2012   A net positive adjustment exists for a tax year when the total of any positive adjustments described in (2) above for the tax year is more than the total of any negative adjustments for the tax year. File taxes online for 2012 Treat a net positive adjustment as additional OID for the tax year. File taxes online for 2012 Net negative adjustment. File taxes online for 2012   A net negative adjustment exists for a tax year when the total of any negative adjustments described in (2) above for the tax year is more than the total of any positive adjustments for the tax year. File taxes online for 2012 Use a net negative adjustment to offset OID on the debt instrument for the tax year. File taxes online for 2012 If the net negative adjustment is more than the OID on the debt instrument for the tax year, you can claim the difference as an ordinary loss. File taxes online for 2012 However, the amount you can claim as an ordinary loss is limited to the OID on the debt instrument you included in income in prior tax years. File taxes online for 2012 You must carry forward any net negative adjustment that is more than the total OID for the tax year and prior tax years and treat it as a negative adjustment in the next tax year. File taxes online for 2012 Basis adjustments. File taxes online for 2012   In general, increase your basis in a contingent payment debt instrument by the OID included in income. File taxes online for 2012 Your basis, however, is not affected by any negative or positive adjustments. File taxes online for 2012 Decrease your basis by any noncontingent payment received and the projected contingent payment scheduled to be received. File taxes online for 2012 Treatment of gain or loss on sale or exchange. File taxes online for 2012   If you sell a contingent payment debt instrument at a gain, your gain is ordinary income (interest income), even if you hold the debt instrument as a capital asset. File taxes online for 2012 If you sell a contingent payment debt instrument at a loss, your loss is an ordinary loss to the extent of your prior OID accruals on the debt instrument. File taxes online for 2012 If the debt instrument is a capital asset, treat any loss that is more than your prior OID accruals as a capital loss. File taxes online for 2012 See Regulations section 1. File taxes online for 2012 1275-4 for exceptions to these rules. File taxes online for 2012 Premium, acquisition premium, and market discount. File taxes online for 2012   The rules for accruing premium, acquisition premium, and market discount do not apply to a contingent payment debt instrument. File taxes online for 2012 See Regulations section 1. File taxes online for 2012 1275-4 to determine how to account for these items. File taxes online for 2012 Inflation-Indexed Debt Instruments This discussion shows how you figure OID on certain inflation-indexed debt instruments issued after January 5, 1997. File taxes online for 2012 An inflation-indexed debt instrument is generally a debt instrument on which the payments are adjusted for inflation and d
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File taxes online for 2012 9. File taxes online for 2012   Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. File taxes online for 2012 Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. File taxes online for 2012 Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). File taxes online for 2012 Depreciación. File taxes online for 2012 Límites sobre las pérdidas de alquiler. File taxes online for 2012 Cómo declarar sus ingresos y gastos de alquiler. File taxes online for 2012 Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. File taxes online for 2012 Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. File taxes online for 2012 Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. File taxes online for 2012 Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. File taxes online for 2012 Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. File taxes online for 2012 El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. File taxes online for 2012 Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. File taxes online for 2012 Cuándo declarar los ingresos de alquiler. File taxes online for 2012   Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. File taxes online for 2012 Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. File taxes online for 2012 Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. File taxes online for 2012   Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. File taxes online for 2012 Alquiler anticipado. File taxes online for 2012   El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. File taxes online for 2012 Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. File taxes online for 2012 Ejemplo. File taxes online for 2012 Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. File taxes online for 2012 Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. File taxes online for 2012 Usted tiene que incluir $10,000 en su ingreso en el primer año. File taxes online for 2012 Anulación de un contrato de arrendamiento. File taxes online for 2012   Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. File taxes online for 2012 Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. File taxes online for 2012 Gastos pagados por el inquilino. File taxes online for 2012   Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. File taxes online for 2012 Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. File taxes online for 2012 Vea Gastos de Alquiler , más adelante, para información adicional. File taxes online for 2012 Propiedad o servicios. File taxes online for 2012   Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. File taxes online for 2012   Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. File taxes online for 2012 Depósitos de garantía. File taxes online for 2012   No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. File taxes online for 2012 Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. File taxes online for 2012   Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. File taxes online for 2012 Inclúyala en sus ingresos cuando la reciba. File taxes online for 2012 Participación parcial. File taxes online for 2012   Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. File taxes online for 2012 Alquiler de propiedad que se usa también como su vivienda personal. File taxes online for 2012   Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. File taxes online for 2012 Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. File taxes online for 2012 Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. File taxes online for 2012 Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. File taxes online for 2012 También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. File taxes online for 2012 La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. File taxes online for 2012 Uso personal de propiedad de alquiler. File taxes online for 2012   Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. File taxes online for 2012 Además, sus deducciones por gastos de alquiler pueden ser limitadas. File taxes online for 2012 Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. File taxes online for 2012 Participación parcial. File taxes online for 2012   Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. File taxes online for 2012 Cuándo deducir los gastos de alquiler. File taxes online for 2012   Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. File taxes online for 2012 Depreciación. File taxes online for 2012   Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. File taxes online for 2012 Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. File taxes online for 2012 Gastos previos al alquiler. File taxes online for 2012   Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. File taxes online for 2012 Alquileres por cobrar. File taxes online for 2012   Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. File taxes online for 2012 Debido a que no los incluye en su ingreso, no los puede deducir. File taxes online for 2012 Propiedad desocupada de alquiler. File taxes online for 2012   Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. File taxes online for 2012 Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. File taxes online for 2012 Desocupada mientras está en venta. File taxes online for 2012   Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. File taxes online for 2012 Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. File taxes online for 2012 Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. File taxes online for 2012 Mejoras. File taxes online for 2012   Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. File taxes online for 2012 Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. File taxes online for 2012 Mejoramientos. File taxes online for 2012   Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. File taxes online for 2012 Restauración. File taxes online for 2012   Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. File taxes online for 2012 Adaptación. File taxes online for 2012   Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. File taxes online for 2012 Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. File taxes online for 2012 Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. File taxes online for 2012 Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. File taxes online for 2012 Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. File taxes online for 2012 Primas de seguro pagadas por anticipado. File taxes online for 2012   Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. File taxes online for 2012 No puede deducir la prima total en el año en que usted la pague. File taxes online for 2012 Honorarios legales y otros honorarios profesionales. File taxes online for 2012   Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). File taxes online for 2012 Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. File taxes online for 2012 También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. File taxes online for 2012 Impuestos sobre beneficios locales. File taxes online for 2012   Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. File taxes online for 2012 Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. File taxes online for 2012 No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. File taxes online for 2012 Gastos de transporte local. File taxes online for 2012    Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. File taxes online for 2012 Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. File taxes online for 2012 Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. File taxes online for 2012   Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. File taxes online for 2012 Para 2013, la tarifa estándar por milla de uso comercial es 56. File taxes online for 2012 5 centavos por milla. File taxes online for 2012 Para más información, vea el capítulo 26. File taxes online for 2012    Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. File taxes online for 2012 Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. File taxes online for 2012 Alquiler de equipo. File taxes online for 2012   Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. File taxes online for 2012 Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. File taxes online for 2012 De ser así, usted no puede deducir estos pagos. File taxes online for 2012 Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. File taxes online for 2012 Alquiler de propiedad. File taxes online for 2012   Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. File taxes online for 2012 Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. File taxes online for 2012 Gastos de viaje. File taxes online for 2012   Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. File taxes online for 2012 Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. File taxes online for 2012 Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. File taxes online for 2012 Por medio de la depreciación, se recupera el costo de mejoras. File taxes online for 2012 Para más información sobre gastos de viaje, vea el capítulo 26. File taxes online for 2012    Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. File taxes online for 2012   Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. File taxes online for 2012 Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. File taxes online for 2012 Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. File taxes online for 2012 No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. File taxes online for 2012 Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. File taxes online for 2012 Ejemplo. File taxes online for 2012 Su año tributario es el año natural. File taxes online for 2012 Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. File taxes online for 2012 Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. File taxes online for 2012 A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. File taxes online for 2012 Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. File taxes online for 2012 Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). File taxes online for 2012 También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. File taxes online for 2012 No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. File taxes online for 2012 Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. File taxes online for 2012 Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. File taxes online for 2012 No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. File taxes online for 2012 Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. File taxes online for 2012 Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. File taxes online for 2012 Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. File taxes online for 2012 Cómo dividir los gastos. File taxes online for 2012   Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. File taxes online for 2012 Puede usar cualquier método razonable para dividir el gasto. File taxes online for 2012 Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. File taxes online for 2012 Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. File taxes online for 2012 Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. File taxes online for 2012 No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. File taxes online for 2012 Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. File taxes online for 2012 Dónde se anota la deducción. File taxes online for 2012   Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. File taxes online for 2012 Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. File taxes online for 2012   Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). File taxes online for 2012 Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. File taxes online for 2012 Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. File taxes online for 2012 Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. File taxes online for 2012 Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. File taxes online for 2012 Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. File taxes online for 2012 Usted también tiene que determinar si la unidad habitable se considera una vivienda. File taxes online for 2012 Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. File taxes online for 2012 Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. File taxes online for 2012 Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. File taxes online for 2012 Unidad habitable. File taxes online for 2012    Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. File taxes online for 2012 Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. File taxes online for 2012 Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. File taxes online for 2012    Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. File taxes online for 2012 La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. File taxes online for 2012 Ejemplo. File taxes online for 2012 Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. File taxes online for 2012 Usted mismo no usa la habitación y permite solamente que los clientes la usen. File taxes online for 2012 La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. File taxes online for 2012 Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. File taxes online for 2012 Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. File taxes online for 2012 Esta regla no es aplicable al determinar si la usó como vivienda. File taxes online for 2012 Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. File taxes online for 2012 Ejemplo. File taxes online for 2012 Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). File taxes online for 2012 Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. File taxes online for 2012 La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. File taxes online for 2012 La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). File taxes online for 2012 La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. File taxes online for 2012 Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). File taxes online for 2012 Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. File taxes online for 2012 El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. File taxes online for 2012 Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). File taxes online for 2012 El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). File taxes online for 2012 Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. File taxes online for 2012 Nota. File taxes online for 2012 Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. File taxes online for 2012 Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. File taxes online for 2012 Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. File taxes online for 2012 Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. File taxes online for 2012 Vea Unidad Habitable Usada como Vivienda, a continuación. File taxes online for 2012 Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. File taxes online for 2012 Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. File taxes online for 2012 Vea ¿Qué es un día de uso personal? , más adelante. File taxes online for 2012 Precio justo de alquiler. File taxes online for 2012   Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. File taxes online for 2012 El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. File taxes online for 2012   Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. File taxes online for 2012 En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. File taxes online for 2012 ¿Qué es un día de uso personal?   Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). File taxes online for 2012 Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. File taxes online for 2012 Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. File taxes online for 2012 La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. File taxes online for 2012 ) y descendientes directos (hijos, nietos, etc. File taxes online for 2012 ). File taxes online for 2012 Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. File taxes online for 2012 Cualquier persona que la use a un precio menor que el precio justo de alquiler. File taxes online for 2012 Vivienda principal. File taxes online for 2012   Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. File taxes online for 2012 Acuerdo de financiación de patrimonio neto compartido. File taxes online for 2012   Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). File taxes online for 2012 Donación del uso de propiedad. File taxes online for 2012   Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. File taxes online for 2012 Ejemplos. File taxes online for 2012   Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. File taxes online for 2012 Usted y su vecino son copropietarios de un condominio en la playa. File taxes online for 2012 El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. File taxes online for 2012 Nadie usó el condominio como vivienda principal. File taxes online for 2012 Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. File taxes online for 2012 Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. File taxes online for 2012 Ejemplo 2. File taxes online for 2012 Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. File taxes online for 2012 Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. File taxes online for 2012 Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. File taxes online for 2012 Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. File taxes online for 2012 Ejemplo 3. File taxes online for 2012 Usted posee una propiedad de alquiler que le arrienda a su hijo. File taxes online for 2012 Su hijo no tiene interés financiero en esta propiedad. File taxes online for 2012 La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. File taxes online for 2012 El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. File taxes online for 2012 Ejemplo 4. File taxes online for 2012 Usted le alquila su casa de playa a Josué. File taxes online for 2012 Josué le alquila a usted su casa en las montañas. File taxes online for 2012 Cada uno paga un precio justo de alquiler. File taxes online for 2012 Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. File taxes online for 2012 Días usados para reparaciones y mantenimiento. File taxes online for 2012   Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. File taxes online for 2012 No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. File taxes online for 2012 Días usados como vivienda principal antes o después de alquilar. File taxes online for 2012   Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. File taxes online for 2012 No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. File taxes online for 2012 Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. File taxes online for 2012 Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. File taxes online for 2012 Ejemplos. File taxes online for 2012   Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. File taxes online for 2012 Ejemplo 1. File taxes online for 2012 Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. File taxes online for 2012 Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. File taxes online for 2012 Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). File taxes online for 2012 Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. File taxes online for 2012 En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. File taxes online for 2012 El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. File taxes online for 2012 Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. File taxes online for 2012 El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). File taxes online for 2012 Ejemplo 2. File taxes online for 2012 Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). File taxes online for 2012 Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. File taxes online for 2012 Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. File taxes online for 2012 El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. File taxes online for 2012 Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). File taxes online for 2012 Ejemplo 3. File taxes online for 2012 Usted es dueño de un condominio en un lugar turístico. File taxes online for 2012 Lo alquiló a un precio justo de alquiler por 170 días durante el año. File taxes online for 2012 Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. File taxes online for 2012 De hecho, la familia de usted usó el condominio por 10 de esos días. File taxes online for 2012 Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). File taxes online for 2012 Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. File taxes online for 2012 Su familia también usó el condominio por otros 7 días durante el año. File taxes online for 2012 Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. File taxes online for 2012 Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). File taxes online for 2012 Uso de alquiler mínimo. File taxes online for 2012   Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. File taxes online for 2012 Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. File taxes online for 2012 Límite sobre las deducciones. File taxes online for 2012   Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. File taxes online for 2012 En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. File taxes online for 2012 Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. File taxes online for 2012 Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. File taxes online for 2012 Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. File taxes online for 2012   Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. File taxes online for 2012 Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. File taxes online for 2012   Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. File taxes online for 2012 Propiedad usada para fines personales. File taxes online for 2012   Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. File taxes online for 2012 Propiedad no usada como vivienda. File taxes online for 2012   Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. File taxes online for 2012 Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . File taxes online for 2012 Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. File taxes online for 2012   Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. File taxes online for 2012 Vea Límites sobre las Pérdidas de Alquiler , más adelante. File taxes online for 2012 Propiedad usada como vivienda, y alquilada menos de 15 días. File taxes online for 2012   Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). File taxes online for 2012 No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. File taxes online for 2012 Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). File taxes online for 2012 Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. File taxes online for 2012 Propiedad usada como vivienda, y alquilada 15 días o más. File taxes online for 2012   Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. File taxes online for 2012 Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . File taxes online for 2012 Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. File taxes online for 2012   Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. File taxes online for 2012 No necesitará usar la Hoja de Trabajo 9-1. File taxes online for 2012   Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. File taxes online for 2012 Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. File taxes online for 2012 Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. File taxes online for 2012 Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. File taxes online for 2012 Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. File taxes online for 2012 No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. File taxes online for 2012 Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. File taxes online for 2012 La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. File taxes online for 2012 Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. File taxes online for 2012 Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. File taxes online for 2012 Impuesto mínimo alternativo. File taxes online for 2012   Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. File taxes online for 2012 La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). File taxes online for 2012 Declaración de la cantidad correcta de depreciación. File taxes online for 2012   Usted debería declarar la cantidad correcta de depreciación cada año tributario. File taxes online for 2012 Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. File taxes online for 2012   Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. File taxes online for 2012 S. File taxes online for 2012 Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. File taxes online for 2012 Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. File taxes online for 2012 Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. File taxes online for 2012 Cambio de método contable para deducir depreciación no declarada. File taxes online for 2012   Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. File taxes online for 2012 En algunos casos, puede recibir autorización automática. File taxes online for 2012 Para más información, vea el capítulo 1 de la Publicación 946, en inglés. File taxes online for 2012 Terreno. File taxes online for 2012   No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. File taxes online for 2012 Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. File taxes online for 2012 Información adicional. File taxes online for 2012   Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. File taxes online for 2012 Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. File taxes online for 2012 Tiene que considerar estas reglas en el mismo orden a continuación. File taxes online for 2012 Reglas sobre el monto de riesgo. File taxes online for 2012 Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. File taxes online for 2012 Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. File taxes online for 2012 Límites sobre las actividades pasivas. File taxes online for 2012 Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. File taxes online for 2012 Sin embargo, existen excepciones. File taxes online for 2012 Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. File taxes online for 2012 Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. File taxes online for 2012 Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. File taxes online for 2012 Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. File taxes online for 2012 Vea la Publicación 925, en inglés, para más información. File taxes online for 2012 Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. File taxes online for 2012 En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. File taxes online for 2012 Límites sobre las deducciones y los créditos de actividades pasivas. File taxes online for 2012    Las deducciones o pérdidas generadas por actividades pasivas están limitadas. File taxes online for 2012 Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. File taxes online for 2012 Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. File taxes online for 2012 Toda pérdida o crédito excedente se traspasa al año tributario siguiente. File taxes online for 2012   Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. File taxes online for 2012    Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. File taxes online for 2012 Agentes de bienes raíces. File taxes online for 2012   Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. File taxes online for 2012 Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. File taxes online for 2012 Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. File taxes online for 2012 Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. File taxes online for 2012 En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. File taxes online for 2012 Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. File taxes online for 2012 Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. File taxes online for 2012 De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. File taxes online for 2012 Participación activa. File taxes online for 2012   Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). File taxes online for 2012 Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. File taxes online for 2012 Descuento especial máximo. File taxes online for 2012   El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. File taxes online for 2012   Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. File taxes online for 2012 Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. File taxes online for 2012   Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. File taxes online for 2012 Información adicional. File taxes online for 2012   Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. File taxes online for 2012 Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). File taxes online for 2012 Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. File taxes online for 2012 Consulte Alquiler sin Fines de Lucro , anteriormente. File taxes online for 2012 Prestación de servicios sustanciales. File taxes online for 2012   Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. File taxes online for 2012 Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. File taxes online for 2012 Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. File taxes online for 2012 Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). File taxes online for 2012    Use el Formulario 1065, U. File taxes online for 2012 S. File taxes online for 2012 Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). File taxes online for 2012 Empresa conjunta que reúne los requisitos. File taxes online for 2012   Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. File taxes online for 2012 En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. File taxes online for 2012 Para más información, vea la Publicación 527, en inglés. File taxes online for 2012 Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. File taxes online for 2012    Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. File taxes online for 2012 Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). File taxes online for 2012 Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. File taxes online for 2012 En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). File taxes online for 2012 Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. File taxes online for 2012 , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). File taxes online for 2012 Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. File taxes online for 2012 Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. File taxes online for 2012 Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. File taxes online for 2012 Complete las líneas 1 y 2 para cada propiedad. File taxes online for 2012 No obstante, llene las líneas 23a a 26 solamente en un Anexo E. File taxes online for 2012 En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. File taxes online for 2012 Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. File taxes online for 2012 Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. File taxes online for 2012 Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File taxes online for 2012 Vea Reglas sobre el Monto de Riesgo , anteriormente. File taxes online for 2012 También vea la Publicación 925, en inglés. File taxes online for 2012 Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. File taxes online for 2012 Vea Límites sobre las Actividades Pasivas , anteriormente. File taxes online for 2012 La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. File taxes online for 2012 Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. File taxes online for 2012 También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). File taxes online for 2012 Hoja de Trabajo 9-1. File taxes online for 2012 Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . File taxes online for 2012 ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. File taxes online for 2012 Porcentaje del Uso de Alquiler A. File taxes online for 2012 Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. File taxes online for 2012       B. File taxes online for 2012 Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. File taxes online for 2012       C. File taxes online for 2012 Número total de días de uso de alquiler. File taxes online for 2012 Reste la línea B de la línea A C. File taxes online for 2012       D. File taxes online for 2012 Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. File taxes online for 2012       E. File taxes online for 2012 Total de días de uso de alquiler y de uso personal. File taxes online for 2012 Sume las líneas C y D E. File taxes online for 2012       F. File taxes online for 2012 Porcentaje de gastos permitidos de alquiler. File taxes online for 2012 Divida la línea C por la línea E     F. File taxes online for 2012   PARTE II. File taxes online for 2012 Gastos de Alquiler Permisibles 1. File taxes online for 2012 Anote los alquileres recibidos 1. File taxes online for 2012   2a. File taxes online for 2012 Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. File taxes online for 2012       b. File taxes online for 2012 Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. File taxes online for 2012       c. File taxes online for 2012 Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. File taxes online for 2012       d. File taxes online for 2012 Anote los gastos directos de alquiler (vea las instrucciones) d. File taxes online for 2012       e. File taxes online for 2012 Gastos de alquiler totalmente deducibles. File taxes online for 2012 Sume las líneas 2a a 2d. File taxes online for 2012 Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. File taxes online for 2012   3. File taxes online for 2012 Reste la línea 2e de la línea 1. File taxes online for 2012 Si es cero o menos, anote −0− 3. File taxes online for 2012   4a. File taxes online for 2012 Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. File taxes online for 2012       b. File taxes online for 2012 Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. File taxes online for 2012       c. File taxes online for 2012 Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. File taxes online for 2012       d. File taxes online for 2012 Sume las líneas 4a a 4c d. File taxes online for 2012       e. File taxes online for 2012 Gastos permisibles. File taxes online for 2012 Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. File taxes online for 2012   5. File taxes online for 2012 Reste la línea 4e de la línea 3. File taxes online for 2012 Si es cero o menos, anote −0− 5. File taxes online for 2012   6a. File taxes online for 2012 Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. File taxes online for 2012       b. File taxes online for 2012 Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. File taxes online for 2012       c. File taxes online for 2012 Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. File taxes online for 2012       d. File taxes online for 2012 Sume las líneas 6a a 6c d. File taxes online for 2012       e. File taxes online for 2012 Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. File taxes online for 2012 Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. File taxes online for 2012   PARTE III. File taxes online for 2012 Gastos no Permitidos Trasladados al Año Siguiente 7a. File taxes online for 2012 Gastos de funcionamiento a trasladarse al año siguiente. File taxes online for 2012 Reste la línea 4e de la línea 4d 7a. File taxes online for 2012   b. File taxes online for 2012 Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. File taxes online for 2012  Reste la línea 6e de la línea 6d b. File taxes online for 2012   Instrucciones de la Hoja de Trabajo 9-1. File taxes online for 2012 Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. File taxes online for 2012 Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. File taxes online for 2012 Línea 2a. File taxes online for 2012 Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. File taxes online for 2012 No incluya intereses sobre un préstamo que no benefició a la unidad habitable. File taxes online for 2012 Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. File taxes online for 2012 Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. File taxes online for 2012 Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. File taxes online for 2012   Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. File taxes online for 2012 Vea las Instrucciones del Anexo A. File taxes online for 2012 No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. File taxes online for 2012 Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. File taxes online for 2012 Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. File taxes online for 2012   Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. File taxes online for 2012 En vez de esto, calcule la parte personal en un Anexo A distinto. File taxes online for 2012 Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. File taxes online for 2012           Línea 2c. File taxes online for 2012 Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. File taxes online for 2012 Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. File taxes online for 2012 Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. File taxes online for 2012 En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. File taxes online for 2012 Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. File taxes online for 2012   Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. File taxes online for 2012 En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. File taxes online for 2012           Línea 2d. File taxes online for 2012 Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. File taxes online for 2012 Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. File taxes online for 2012 También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. File taxes online for 2012           Línea 2e. File taxes online for 2012 Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. File taxes online for 2012 Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. File taxes online for 2012           Línea 4b. File taxes online for 2012 En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. File taxes online for 2012 Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. File taxes online for 2012 No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). File taxes online for 2012           Línea 4e. File taxes online for 2012 Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. File taxes online for 2012 *           Línea 6a. File taxes online for 2012 Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. File taxes online for 2012   A. File taxes online for 2012 Anote la cantidad de la línea 10 del Formulario 4684       B. File taxes online for 2012 Anote la parte de alquiler de la línea A       C. File taxes online for 2012 Anote la cantidad de la línea 2c de esta hoja de trabajo       D. File taxes online for 2012 Reste la línea C de la línea B. File taxes online for 2012 Anote el resultado aquí y en la línea 6a de esta hoja de trabajo               Línea 6e. File taxes online for 2012 Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. File taxes online for 2012 * *Asignación de la deducción limitada. File taxes online for 2012 Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. File taxes online for 2012 Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. File taxes online for 2012