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Filing 2012 Taxes For Free

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Filing 2012 Taxes For Free

Filing 2012 taxes for free 1. Filing 2012 taxes for free   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Filing 2012 taxes for free For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Filing 2012 taxes for free If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Filing 2012 taxes for free Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Filing 2012 taxes for free Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Filing 2012 taxes for free Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Filing 2012 taxes for free Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Filing 2012 taxes for free 3. Filing 2012 taxes for free If your organization is a central organization with exempt status, see Group Exemption Letter , later. Filing 2012 taxes for free All applications must be signed by an authorized individual. Filing 2012 taxes for free Form 1023, Application for Recognition of Exemption. Filing 2012 taxes for free   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Filing 2012 taxes for free Form 1024, Application for Recognition of Exemption Under Section 501(a). Filing 2012 taxes for free    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Filing 2012 taxes for free , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Filing 2012 taxes for free , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Filing 2012 taxes for free of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Filing 2012 taxes for free  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Filing 2012 taxes for free Letter application. Filing 2012 taxes for free   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Filing 2012 taxes for free See Required Inclusions for the information to include with the letter application. Filing 2012 taxes for free Form 1028. Filing 2012 taxes for free   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Filing 2012 taxes for free You must also submit Form 8718. Filing 2012 taxes for free Form 8871. Filing 2012 taxes for free    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Filing 2012 taxes for free See Political Organization Income Tax Return , later. Filing 2012 taxes for free    Some organizations do not have to use specific application forms. Filing 2012 taxes for free The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Filing 2012 taxes for free It is also shown in the Organization Reference Chart, later. Filing 2012 taxes for free Power of attorney. Filing 2012 taxes for free   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Filing 2012 taxes for free The power of attorney must specifically authorize an individual to represent your organization. Filing 2012 taxes for free You cannot name an organization, firm, etc. Filing 2012 taxes for free as your representative. Filing 2012 taxes for free Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Filing 2012 taxes for free The categories of individuals who can represent you before the IRS are listed on the form. Filing 2012 taxes for free Non-exemption for terrorist organizations. Filing 2012 taxes for free   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Filing 2012 taxes for free User fee. Filing 2012 taxes for free   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Filing 2012 taxes for free If you are filing Form 1023, user fee information is included in Part XI. Filing 2012 taxes for free If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Filing 2012 taxes for free and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Filing 2012 taxes for free Your payment must accompany your request. Filing 2012 taxes for free The IRS will not process a request unless the fee has been paid. Filing 2012 taxes for free    For the current user fee amount and processing time for applications go to IRS. Filing 2012 taxes for free gov and select “Charities and Non-Profits” from the buttons near the top. Filing 2012 taxes for free Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Filing 2012 taxes for free You can also call 1-877-829-5500. Filing 2012 taxes for free Required Inclusions Employer identification number (EIN). Filing 2012 taxes for free   Every exempt organization must have an EIN, whether or not it has any employees. Filing 2012 taxes for free An EIN is required before an exemption application is submitted. Filing 2012 taxes for free Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Filing 2012 taxes for free The EIN is issued immediately once the application information is validated. Filing 2012 taxes for free By telephone at 1-800-829-4933, from 7:00 a. Filing 2012 taxes for free m. Filing 2012 taxes for free to 7:00 p. Filing 2012 taxes for free m. Filing 2012 taxes for free local time, Monday through Friday. Filing 2012 taxes for free The EIN is provided over the phone to an authorized individual. Filing 2012 taxes for free By mailing or faxing Form SS-4, Application for Employer Identification Number. Filing 2012 taxes for free If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Filing 2012 taxes for free    Use only one method for each entity so you do not receive more than one EIN for an entity. Filing 2012 taxes for free   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Filing 2012 taxes for free Organizing documents. Filing 2012 taxes for free   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Filing 2012 taxes for free   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Filing 2012 taxes for free (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Filing 2012 taxes for free ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Filing 2012 taxes for free Bylaws. Filing 2012 taxes for free   Bylaws alone are not organizing documents. Filing 2012 taxes for free However, if your organization has adopted bylaws, include a current copy. Filing 2012 taxes for free The bylaws need not be signed if submitted as an attachment. Filing 2012 taxes for free   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Filing 2012 taxes for free    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Filing 2012 taxes for free Conformed copy. Filing 2012 taxes for free   A conformed copy is a copy that agrees with the original and all amendments to it. Filing 2012 taxes for free If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Filing 2012 taxes for free With either option, the officer must certify that the document is a complete and accurate copy of the original. Filing 2012 taxes for free A certificate of incorporation should be approved and dated by an appropriate state official. Filing 2012 taxes for free Attachments. Filing 2012 taxes for free    When submitting attachments, every attachment should show your organization's name and EIN. Filing 2012 taxes for free It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Filing 2012 taxes for free Original documents. Filing 2012 taxes for free   Do not submit original documents because they become part of the IRS file and cannot be returned. Filing 2012 taxes for free Description of activities. Filing 2012 taxes for free   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Filing 2012 taxes for free When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Filing 2012 taxes for free   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Filing 2012 taxes for free The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Filing 2012 taxes for free   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Filing 2012 taxes for free   Your application should describe completely and in detail your past, present, and planned activities. Filing 2012 taxes for free Financial data. Filing 2012 taxes for free   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Filing 2012 taxes for free For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Filing 2012 taxes for free   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Filing 2012 taxes for free Exempt status established in application. Filing 2012 taxes for free   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Filing 2012 taxes for free Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Filing 2012 taxes for free If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Filing 2012 taxes for free Incomplete application. Filing 2012 taxes for free   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Filing 2012 taxes for free The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Filing 2012 taxes for free   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Filing 2012 taxes for free   Generally, the user fee will not be refunded if an incomplete application is filed. Filing 2012 taxes for free   Additional information may be requested if necessary to clarify the nature of your organization. Filing 2012 taxes for free Application made under wrong paragraph of section 501(c). Filing 2012 taxes for free   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Filing 2012 taxes for free If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Filing 2012 taxes for free It must also supply any additional information required for the application under the new paragraph. Filing 2012 taxes for free Different application form needed. Filing 2012 taxes for free   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Filing 2012 taxes for free Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Filing 2012 taxes for free If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Filing 2012 taxes for free   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Filing 2012 taxes for free This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Filing 2012 taxes for free IRS responses. Filing 2012 taxes for free   Organizations that submit a complete application will receive an acknowledgment from the IRS. Filing 2012 taxes for free Others will receive a letter requesting more information or returning an incomplete application. Filing 2012 taxes for free Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Filing 2012 taxes for free These letters will be sent out as soon as possible after receipt of the organization's application. Filing 2012 taxes for free Withdrawal of application. Filing 2012 taxes for free   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Filing 2012 taxes for free However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Filing 2012 taxes for free The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Filing 2012 taxes for free Requests for withholding of information from the public. Filing 2012 taxes for free   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Filing 2012 taxes for free The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Filing 2012 taxes for free )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Filing 2012 taxes for free Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Filing 2012 taxes for free ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Filing 2012 taxes for free Be filed with the office where your organization files the documents in which the material to be withheld is contained. Filing 2012 taxes for free Where to file. Filing 2012 taxes for free   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Filing 2012 taxes for free    Form 8940, Request for Miscellaneous Determination. Filing 2012 taxes for free You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Filing 2012 taxes for free Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Filing 2012 taxes for free See Form 8940 and instructions for more information. Filing 2012 taxes for free Requests other than applications. Filing 2012 taxes for free Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Filing 2012 taxes for free ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Filing 2012 taxes for free The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Filing 2012 taxes for free R. Filing 2012 taxes for free B. Filing 2012 taxes for free 237. Filing 2012 taxes for free Referral to EO Technical. Filing 2012 taxes for free   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Filing 2012 taxes for free EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Filing 2012 taxes for free An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Filing 2012 taxes for free If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Filing 2012 taxes for free Reminder. Filing 2012 taxes for free   The law requires payment of a user fee for determination letter requests. Filing 2012 taxes for free Go to IRS. Filing 2012 taxes for free gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Filing 2012 taxes for free Payment must accompany each request. Filing 2012 taxes for free Rulings and Determination Letters Elimination of the advance public charity status. Filing 2012 taxes for free   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Filing 2012 taxes for free Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Filing 2012 taxes for free The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Filing 2012 taxes for free See Elimination of the Advance Ruling Process . Filing 2012 taxes for free An organization must describe fully the activities in which it expects to engage. Filing 2012 taxes for free This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Filing 2012 taxes for free When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Filing 2012 taxes for free Adverse determination. Filing 2012 taxes for free   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Filing 2012 taxes for free An organization can appeal a proposed adverse ruling or determination letter. Filing 2012 taxes for free See Appeal Procedures , later. Filing 2012 taxes for free Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Filing 2012 taxes for free (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Filing 2012 taxes for free ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Filing 2012 taxes for free If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Filing 2012 taxes for free If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Filing 2012 taxes for free A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Filing 2012 taxes for free Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Filing 2012 taxes for free Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Filing 2012 taxes for free When revocation takes effect. Filing 2012 taxes for free   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Filing 2012 taxes for free Material change in organization. Filing 2012 taxes for free   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Filing 2012 taxes for free Relief from retroactivity. Filing 2012 taxes for free   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Filing 2012 taxes for free For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Filing 2012 taxes for free R. Filing 2012 taxes for free B. Filing 2012 taxes for free 126, sec. Filing 2012 taxes for free 13 (or later update). Filing 2012 taxes for free Foundations. Filing 2012 taxes for free   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Filing 2012 taxes for free Written notice. Filing 2012 taxes for free   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Filing 2012 taxes for free   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Filing 2012 taxes for free The appeal procedures are discussed next. Filing 2012 taxes for free Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Filing 2012 taxes for free This process does not apply to determinations issued by EO Technical. Filing 2012 taxes for free Your organization must submit a statement of its views fully explaining its reasoning. Filing 2012 taxes for free The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Filing 2012 taxes for free Representation. Filing 2012 taxes for free   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Filing 2012 taxes for free Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Filing 2012 taxes for free   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Filing 2012 taxes for free Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Filing 2012 taxes for free These forms can be obtained from the IRS. Filing 2012 taxes for free For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Filing 2012 taxes for free Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Filing 2012 taxes for free If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Filing 2012 taxes for free For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Filing 2012 taxes for free The appeal should include the following information. Filing 2012 taxes for free The organization's name, address, daytime telephone number, and employer identification number. Filing 2012 taxes for free A statement that the organization wants to protest the determination. Filing 2012 taxes for free A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Filing 2012 taxes for free A statement of facts supporting the organization's position in any contested factual issue. Filing 2012 taxes for free A statement outlining the law or other authority the organization is relying on. Filing 2012 taxes for free A statement as to whether a conference at the Appeals Office is desired. Filing 2012 taxes for free The statement of facts in item 4 must be declared true under penalties of perjury. Filing 2012 taxes for free This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Filing 2012 taxes for free ”           Signature. Filing 2012 taxes for free   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Filing 2012 taxes for free Be sure the appeal contains all of the information requested. Filing 2012 taxes for free Incomplete appeals will be returned for completion. Filing 2012 taxes for free If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Filing 2012 taxes for free The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Filing 2012 taxes for free An adverse decision can be appealed to the courts (discussed later). Filing 2012 taxes for free The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Filing 2012 taxes for free If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Filing 2012 taxes for free Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Filing 2012 taxes for free EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Filing 2012 taxes for free Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Filing 2012 taxes for free The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Filing 2012 taxes for free In the case of a late-filed application, requesting relief under Regulations section 301. Filing 2012 taxes for free 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Filing 2012 taxes for free The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Filing 2012 taxes for free Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Filing 2012 taxes for free The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Filing 2012 taxes for free An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Filing 2012 taxes for free 270-day period. Filing 2012 taxes for free   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Filing 2012 taxes for free See Application Procedures , earlier, for information needed to complete Form 1023. Filing 2012 taxes for free   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Filing 2012 taxes for free The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Filing 2012 taxes for free Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Filing 2012 taxes for free For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Filing 2012 taxes for free S. Filing 2012 taxes for free District Court or the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Court of Federal Claims. Filing 2012 taxes for free Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Filing 2012 taxes for free For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Filing 2012 taxes for free In certain situations, your organization can file suit for a declaratory judgment in the U. Filing 2012 taxes for free S. Filing 2012 taxes for free District Court for the District of Columbia, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Court of Federal Claims, or the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Court. Filing 2012 taxes for free This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Filing 2012 taxes for free However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Filing 2012 taxes for free Adverse notice of final determination. Filing 2012 taxes for free   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Filing 2012 taxes for free Favorable court rulings - IRS procedure. Filing 2012 taxes for free   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Filing 2012 taxes for free Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Filing 2012 taxes for free A central organization is an organization that has one or more subordinates under its general supervision or control. Filing 2012 taxes for free A subordinate organization is a chapter, local, post, or unit of a central organization. Filing 2012 taxes for free A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Filing 2012 taxes for free A subordinate organization may or may not be incorporated, but it must have an organizing document. Filing 2012 taxes for free A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Filing 2012 taxes for free A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Filing 2012 taxes for free If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Filing 2012 taxes for free If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Filing 2012 taxes for free If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Filing 2012 taxes for free Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Filing 2012 taxes for free You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Filing 2012 taxes for free This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Filing 2012 taxes for free A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Filing 2012 taxes for free If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Filing 2012 taxes for free It need not forward documents already submitted. Filing 2012 taxes for free However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Filing 2012 taxes for free Employer identification number. Filing 2012 taxes for free   The central organization must have an EIN before it submits a completed exemption or group exemption application. Filing 2012 taxes for free Each subordinate must have its own EIN, even if it has no employees. Filing 2012 taxes for free When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Filing 2012 taxes for free Information required for subordinate organizations. Filing 2012 taxes for free   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Filing 2012 taxes for free The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Filing 2012 taxes for free Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Filing 2012 taxes for free A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Filing 2012 taxes for free A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Filing 2012 taxes for free An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Filing 2012 taxes for free A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Filing 2012 taxes for free A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Filing 2012 taxes for free If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Filing 2012 taxes for free For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Filing 2012 taxes for free B. Filing 2012 taxes for free 230 and Revenue Procedure 75-50, 1975-2 C. Filing 2012 taxes for free B. Filing 2012 taxes for free 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Filing 2012 taxes for free For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Filing 2012 taxes for free B. Filing 2012 taxes for free 158, have been met. Filing 2012 taxes for free A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Filing 2012 taxes for free A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Filing 2012 taxes for free New 501(c)(3) organizations that want to be included. Filing 2012 taxes for free   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Filing 2012 taxes for free The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Filing 2012 taxes for free Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Filing 2012 taxes for free The continued existence of the central organization. Filing 2012 taxes for free The continued qualification of the central organization for exemption under section 501(c). Filing 2012 taxes for free The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Filing 2012 taxes for free The annual filing of an information return (Form 990, for example) by the central organization if required. Filing 2012 taxes for free The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Filing 2012 taxes for free Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Filing 2012 taxes for free Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Filing 2012 taxes for free A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Filing 2012 taxes for free Subordinates that have changed their names or addresses during the year. Filing 2012 taxes for free Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Filing 2012 taxes for free Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Filing 2012 taxes for free An annotated directory of subordinates will not be accepted for this purpose. Filing 2012 taxes for free If there were none of the above changes, the central organization must submit a statement to that effect. Filing 2012 taxes for free The same information about new subordinates that was required in the initial application for group exemption. Filing 2012 taxes for free (This information is listed in items 1 through 10, under Information required for subordinate organizations. Filing 2012 taxes for free , earlier. Filing 2012 taxes for free ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Filing 2012 taxes for free The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Filing 2012 taxes for free Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Filing 2012 taxes for free When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Filing 2012 taxes for free However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Filing 2012 taxes for free The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Filing 2012 taxes for free Prev  Up  Next   Home   More Online Publications
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Understanding Your CP237A Notice

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Notice CP237A, Page 1

 

Page Last Reviewed or Updated: 07-Aug-2013

Printable samples of this notice (PDF)

 

 

How to get help

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The Filing 2012 Taxes For Free

Filing 2012 taxes for free 8. Filing 2012 taxes for free   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Filing 2012 taxes for free Cómo se le informa del impuesto retenido. Filing 2012 taxes for free Nominatarios. Filing 2012 taxes for free Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Filing 2012 taxes for free Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Filing 2012 taxes for free Tratamiento del impuesto mínimo alternativo. Filing 2012 taxes for free Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Filing 2012 taxes for free Recordatorio Ingresos de fuentes en el extranjero. Filing 2012 taxes for free  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. Filing 2012 taxes for free UU. Filing 2012 taxes for free Esto es cierto independientemente de si reside dentro o fuera de los EE. Filing 2012 taxes for free UU. Filing 2012 taxes for free y si recibe o no el Formulario 1099 de un pagador extranjero. Filing 2012 taxes for free Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. Filing 2012 taxes for free Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. Filing 2012 taxes for free Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. Filing 2012 taxes for free Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. Filing 2012 taxes for free Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. Filing 2012 taxes for free Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. Filing 2012 taxes for free La mayoría de las distribuciones se pagan en efectivo (o con cheque). Filing 2012 taxes for free No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. Filing 2012 taxes for free Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. Filing 2012 taxes for free Impuesto sobre ingresos no derivados del trabajo de determinados hijos. Filing 2012 taxes for free   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. Filing 2012 taxes for free Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. Filing 2012 taxes for free Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. Filing 2012 taxes for free       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. Filing 2012 taxes for free Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. Filing 2012 taxes for free   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. Filing 2012 taxes for free Beneficiario de un caudal hereditario o fideicomiso. Filing 2012 taxes for free    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. Filing 2012 taxes for free El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Filing 2012 taxes for free (Parte del ingreso, deducciones, créditos, etc. Filing 2012 taxes for free , de un beneficiario), en inglés. Filing 2012 taxes for free Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. Filing 2012 taxes for free Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). Filing 2012 taxes for free    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. Filing 2012 taxes for free Esto incluye las entidades que pagan dividendos. Filing 2012 taxes for free Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. Filing 2012 taxes for free Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. Filing 2012 taxes for free Retención adicional. Filing 2012 taxes for free   El ingreso de dividendos por lo general no está sujeto a la retención normal. Filing 2012 taxes for free Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. Filing 2012 taxes for free Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. Filing 2012 taxes for free   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. Filing 2012 taxes for free Para más información, vea Retención Adicional , en el capítulo 4. Filing 2012 taxes for free Certificado de acciones a nombre de dos o más personas. Filing 2012 taxes for free   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. Filing 2012 taxes for free Formulario 1099-DIV. Filing 2012 taxes for free   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. Filing 2012 taxes for free Guarde este formulario con su documentación. Filing 2012 taxes for free No tiene que adjuntar el formulario a su declaración de impuestos. Filing 2012 taxes for free Dividendos no declarados en el Formulario 1099-DIV. Filing 2012 taxes for free   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. Filing 2012 taxes for free Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. Filing 2012 taxes for free A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. Filing 2012 taxes for free (Parte de los ingresos, deducciones, créditos, etc. Filing 2012 taxes for free , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Filing 2012 taxes for free (Parte de los ingresos, deducciones, créditos, etc. Filing 2012 taxes for free , correspondiente al accionista), en inglés. Filing 2012 taxes for free Cómo se le informa del impuesto retenido. Filing 2012 taxes for free   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. Filing 2012 taxes for free Nominatarios. Filing 2012 taxes for free   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. Filing 2012 taxes for free Formulario 1099-MISC. Filing 2012 taxes for free   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. Filing 2012 taxes for free Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. Filing 2012 taxes for free Cantidad incorrecta que aparece en un Formulario 1099. Filing 2012 taxes for free   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. Filing 2012 taxes for free En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). Filing 2012 taxes for free Dividendos de acciones vendidas. Filing 2012 taxes for free   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. Filing 2012 taxes for free Dividendos recibidos en enero. Filing 2012 taxes for free   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. Filing 2012 taxes for free Usted tiene que declarar el dividendo en el año en que fue declarado. Filing 2012 taxes for free Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. Filing 2012 taxes for free Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. Filing 2012 taxes for free Esto significa que no son ganancias de capital. Filing 2012 taxes for free Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. Filing 2012 taxes for free Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. Filing 2012 taxes for free Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. Filing 2012 taxes for free Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. Filing 2012 taxes for free La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. Filing 2012 taxes for free 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. Filing 2012 taxes for free 6%. Filing 2012 taxes for free 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. Filing 2012 taxes for free 6%. Filing 2012 taxes for free Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. Filing 2012 taxes for free Vea Sociedad anónima extranjera calificada , más adelante. Filing 2012 taxes for free Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . Filing 2012 taxes for free Usted cumple el período de tenencia (tema que se explica a continuación). Filing 2012 taxes for free Período de tenencia. Filing 2012 taxes for free   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. Filing 2012 taxes for free La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. Filing 2012 taxes for free En su lugar, el vendedor recibirá el dividendo. Filing 2012 taxes for free   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. Filing 2012 taxes for free Vea los ejemplos más adelante. Filing 2012 taxes for free Excepción para acciones preferentes. Filing 2012 taxes for free   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. Filing 2012 taxes for free Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. Filing 2012 taxes for free Ejemplo 1. Filing 2012 taxes for free Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. Filing 2012 taxes for free La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. Filing 2012 taxes for free La fecha del ex dividendo fue el 16 de julio de 2013. Filing 2012 taxes for free El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). Filing 2012 taxes for free No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. Filing 2012 taxes for free Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). Filing 2012 taxes for free El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. Filing 2012 taxes for free Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. Filing 2012 taxes for free Ejemplo 2. Filing 2012 taxes for free Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. Filing 2012 taxes for free Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). Filing 2012 taxes for free Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). Filing 2012 taxes for free Ejemplo 3. Filing 2012 taxes for free Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. Filing 2012 taxes for free El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. Filing 2012 taxes for free La fecha del ex dividendo fue el 16 de julio de 2013. Filing 2012 taxes for free El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. Filing 2012 taxes for free El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. Filing 2012 taxes for free Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. Filing 2012 taxes for free No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. Filing 2012 taxes for free Reducción del período de tenencia cuando disminuya el riesgo de pérdida. Filing 2012 taxes for free   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. Filing 2012 taxes for free Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. Filing 2012 taxes for free Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. Filing 2012 taxes for free   Para información sobre cómo aplicar la condición (3), vea la sección 1. Filing 2012 taxes for free 246-5 de los Reglamentos. Filing 2012 taxes for free Sociedad anónima extranjera calificada. Filing 2012 taxes for free   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. Filing 2012 taxes for free La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. Filing 2012 taxes for free Para una lista de estos tratados, vea la Tabla 8-1. Filing 2012 taxes for free La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. Filing 2012 taxes for free Vea Acciones comercializables listadas , más adelante. Filing 2012 taxes for free Excepción. Filing 2012 taxes for free   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. Filing 2012 taxes for free Acciones comercializables listadas. Filing 2012 taxes for free   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. Filing 2012 taxes for free Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. Filing 2012 taxes for free sec. Filing 2012 taxes for free gov/divisions/marketreg/mrexchanges. Filing 2012 taxes for free shtml, en inglés. Filing 2012 taxes for free Dividendos que no son dividendos calificados. Filing 2012 taxes for free   Los dividendos enumerados a continuación no son dividendos calificados. Filing 2012 taxes for free No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. Filing 2012 taxes for free Distribuciones de ganancias de capital. Filing 2012 taxes for free Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. Filing 2012 taxes for free Declare estos ingresos como ingreso de intereses. Filing 2012 taxes for free Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. Filing 2012 taxes for free Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. Filing 2012 taxes for free Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Filing 2012 taxes for free Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Filing 2012 taxes for free Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. Filing 2012 taxes for free Tabla 8-1. Filing 2012 taxes for free Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. Filing 2012 taxes for free       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. Filing 2012 taxes for free Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. Filing 2012 taxes for free La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. Filing 2012 taxes for free Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. Filing 2012 taxes for free Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. Filing 2012 taxes for free También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. Filing 2012 taxes for free Pero tal vez pueda deducir el cargo por servicios. Filing 2012 taxes for free Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. Filing 2012 taxes for free En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. Filing 2012 taxes for free Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. Filing 2012 taxes for free Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. Filing 2012 taxes for free Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. Filing 2012 taxes for free Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. Filing 2012 taxes for free Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). Filing 2012 taxes for free Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. Filing 2012 taxes for free Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. Filing 2012 taxes for free Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. Filing 2012 taxes for free    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. Filing 2012 taxes for free Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. Filing 2012 taxes for free Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. Filing 2012 taxes for free En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). Filing 2012 taxes for free   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). Filing 2012 taxes for free   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. Filing 2012 taxes for free Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. Filing 2012 taxes for free Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. Filing 2012 taxes for free Ajuste a la base. Filing 2012 taxes for free   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. Filing 2012 taxes for free Información adicional. Filing 2012 taxes for free   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. Filing 2012 taxes for free Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. Filing 2012 taxes for free Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. Filing 2012 taxes for free En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. Filing 2012 taxes for free Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. Filing 2012 taxes for free Ajuste a la base. Filing 2012 taxes for free   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. Filing 2012 taxes for free No se le gravan impuestos hasta que su base en las acciones se recupere por completo. Filing 2012 taxes for free Esta parte no sujeta a impuestos también se denomina rendimiento de capital. Filing 2012 taxes for free Es un rendimiento de la inversión en las acciones de la empresa. Filing 2012 taxes for free Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. Filing 2012 taxes for free   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. Filing 2012 taxes for free Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. Filing 2012 taxes for free Vea el tema titulado Período de Tenencia , en el capítulo 14. Filing 2012 taxes for free Ejemplo. Filing 2012 taxes for free Usted compró acciones en el año 2000 por $100. Filing 2012 taxes for free En el año 2003, recibió una distribución que no es dividendo de $80. Filing 2012 taxes for free No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. Filing 2012 taxes for free Recibió una distribución que no es dividendo de $30 en el año 2013. Filing 2012 taxes for free Los primeros $20 de esta cantidad redujeron su base a cero. Filing 2012 taxes for free Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. Filing 2012 taxes for free Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. Filing 2012 taxes for free Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. Filing 2012 taxes for free Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. Filing 2012 taxes for free Pueden pagarse en uno o más plazos. Filing 2012 taxes for free Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. Filing 2012 taxes for free Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. Filing 2012 taxes for free Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. Filing 2012 taxes for free Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. Filing 2012 taxes for free Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. Filing 2012 taxes for free Dividendos de acciones y derechos a acciones sujetos a impuestos. Filing 2012 taxes for free   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. Filing 2012 taxes for free La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. Filing 2012 taxes for free La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). Filing 2012 taxes for free La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. Filing 2012 taxes for free La distribución es sobre acciones prefe- rentes. Filing 2012 taxes for free Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. Filing 2012 taxes for free   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. Filing 2012 taxes for free Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. Filing 2012 taxes for free Acciones preferentes rescatables por una prima. Filing 2012 taxes for free   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. Filing 2012 taxes for free Para más información, vea el capítulo 1 de la Publicación 550, en inglés. Filing 2012 taxes for free Base. Filing 2012 taxes for free   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. Filing 2012 taxes for free Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. Filing 2012 taxes for free Acciones fraccionarias. Filing 2012 taxes for free    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. Filing 2012 taxes for free Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. Filing 2012 taxes for free Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. Filing 2012 taxes for free Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. Filing 2012 taxes for free Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. Filing 2012 taxes for free    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. Filing 2012 taxes for free   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. Filing 2012 taxes for free También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). Filing 2012 taxes for free Ejemplo. Filing 2012 taxes for free Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. Filing 2012 taxes for free La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. Filing 2012 taxes for free El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. Filing 2012 taxes for free A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. Filing 2012 taxes for free Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. Filing 2012 taxes for free 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. Filing 2012 taxes for free 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. Filing 2012 taxes for free 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. Filing 2012 taxes for free 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. Filing 2012 taxes for free 76 Total $100. Filing 2012 taxes for free 00 Efectivo recibido $10. Filing 2012 taxes for free 00 Base (costo) del dividendo de acciones − 4. Filing 2012 taxes for free 76 Ganancia $5. Filing 2012 taxes for free 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. Filing 2012 taxes for free Certificado de dividendo diferido. Filing 2012 taxes for free   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. Filing 2012 taxes for free El certificado no suele estar sujeto a impuestos cuando usted lo recibe. Filing 2012 taxes for free Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. Filing 2012 taxes for free   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. Filing 2012 taxes for free Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. Filing 2012 taxes for free Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. Filing 2012 taxes for free Dividendos con intereses exentos. Filing 2012 taxes for free   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. Filing 2012 taxes for free Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. Filing 2012 taxes for free Requisito de declarar ciertos datos. Filing 2012 taxes for free   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. Filing 2012 taxes for free Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. Filing 2012 taxes for free Tratamiento del impuesto mínimo alternativo. Filing 2012 taxes for free   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. Filing 2012 taxes for free Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. Filing 2012 taxes for free Dividendos de pólizas de seguro. Filing 2012 taxes for free    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. Filing 2012 taxes for free No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. Filing 2012 taxes for free    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. Filing 2012 taxes for free No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. Filing 2012 taxes for free Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. Filing 2012 taxes for free Dividendos del seguro para veteranos. Filing 2012 taxes for free   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. Filing 2012 taxes for free Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. Filing 2012 taxes for free Dividendos de patrocinio. Filing 2012 taxes for free   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. Filing 2012 taxes for free   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. Filing 2012 taxes for free Pero tiene que reducir la base (costo) de los artículos comprados. Filing 2012 taxes for free Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. Filing 2012 taxes for free   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. Filing 2012 taxes for free Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). Filing 2012 taxes for free    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. Filing 2012 taxes for free Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Filing 2012 taxes for free Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. Filing 2012 taxes for free Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. Filing 2012 taxes for free Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. Filing 2012 taxes for free Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. Filing 2012 taxes for free Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. Filing 2012 taxes for free Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. Filing 2012 taxes for free No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. Filing 2012 taxes for free Formulario 1099-DIV. Filing 2012 taxes for free   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. Filing 2012 taxes for free Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. Filing 2012 taxes for free   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. Filing 2012 taxes for free Formulario 1040A o 1040. Filing 2012 taxes for free    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. Filing 2012 taxes for free Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). Filing 2012 taxes for free   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. Filing 2012 taxes for free Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. Filing 2012 taxes for free Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. Filing 2012 taxes for free   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. Filing 2012 taxes for free Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. Filing 2012 taxes for free Dividendos calificados. Filing 2012 taxes for free   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. Filing 2012 taxes for free La cantidad del recuadro 1b ya se incluye en el recuadro 1a. Filing 2012 taxes for free No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. Filing 2012 taxes for free    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. Filing 2012 taxes for free Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. Filing 2012 taxes for free Dividendos de acciones por las cuales usted no cumplió el período de tenencia. Filing 2012 taxes for free Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. Filing 2012 taxes for free Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Filing 2012 taxes for free Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Filing 2012 taxes for free Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. Filing 2012 taxes for free   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. Filing 2012 taxes for free Anote los dividendos calificados en la línea 2 de la hoja de trabajo. Filing 2012 taxes for free Deducción de los intereses de inversiones. Filing 2012 taxes for free   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. Filing 2012 taxes for free Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. Filing 2012 taxes for free Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). Filing 2012 taxes for free Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. Filing 2012 taxes for free Gastos relacionados con el ingreso de dividendos. Filing 2012 taxes for free   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). Filing 2012 taxes for free Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. Filing 2012 taxes for free Más información. Filing 2012 taxes for free    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. Filing 2012 taxes for free Prev  Up  Next   Home   More Online Publications