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Filing Amended Tax Return 2009

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Filing Amended Tax Return 2009

Filing amended tax return 2009 Publication 908 - Main Content Table of Contents Bankruptcy Code Tax Compliance RequirementsTax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Tax Returns Due After the Bankruptcy Filing Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11Debtor's Election To End Tax Year – Form 1040 Taxes and the Bankruptcy Estate Bankruptcy Estate – Income, Deductions, and Credits Tax Reporting – Chapter 11 Cases Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Tax Return Example – Form 1041 Partnerships and CorporationsFiling Requirements Partnerships Corporations Receiverships Determination of TaxPrompt Determination Requests Court Jurisdiction Over Tax MattersBankruptcy Court Tax Court Federal Tax ClaimsUnsecured Tax Claims Discharge of Unpaid Tax Debt CancellationExclusions Reduction of Tax Attributes Partnerships Corporations Tax Attribute Reduction Example How To Get Tax HelpTaxpayer Advocacy Panel (TAP). Filing amended tax return 2009 Low Income Taxpayer Clinics (LITCs). Filing amended tax return 2009 Bankruptcy Code Tax Compliance Requirements Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases The Bankruptcy Code requires chapter 13 debtors to file all required tax returns for tax periods ending within 4 years of the debtor's bankruptcy filing. Filing amended tax return 2009 All such federal tax returns must be filed with the IRS before the date first set for the first meeting of creditors. Filing amended tax return 2009 The debtor may request the trustee to hold the meeting open for an additional 120 days to enable the debtor to file the returns (or until the day the returns are due under an automatic IRS extension, if later). Filing amended tax return 2009 After notice and hearing, the bankruptcy court may extend the period for another 30 days. Filing amended tax return 2009 Failure to timely file the returns can prevent confirmation of a chapter 13 plan and result in either dismissal of the chapter 13 case or conversion to a chapter 7 case. Filing amended tax return 2009 Note. Filing amended tax return 2009 Individual debtors should use their home address when filing Form 1040 with the IRS. Filing amended tax return 2009 Returns should not be filed “in care of” the trustee's address. Filing amended tax return 2009 Ordering tax transcripts and copies of returns. Filing amended tax return 2009   Trustees may require the debtor to submit copies or transcripts of the debtor's returns as proof of filing. Filing amended tax return 2009 The debtor can request free transcripts of the debtor's income tax returns by filing Form 4506-T, Request for Transcript of Tax Return, with the IRS or by placing a request on the IRS's free Automated Delivery Service (ADS), available by calling 1-800-829-1040. Filing amended tax return 2009 If requested through ADS, the transcript will be mailed to the debtor's most current address according to the IRS's records. Filing amended tax return 2009 Transcripts requested using Form 4506-T may be mailed to any address, including to the attention of the trustee in the debtor's bankruptcy case. Filing amended tax return 2009 Transcripts are normally mailed within 10 to 15 days of receipt of the request by the IRS. Filing amended tax return 2009 A transcript contains most of the information on the debtor's filed return, but it is not a copy of the return. Filing amended tax return 2009 To request a copy of the debtor's filed return, file Form 4506, Request for Copy of Tax Return. Filing amended tax return 2009 It may take up to 60 days for the IRS to provide the copies after receipt of the debtor's request, and there is a fee of $57. Filing amended tax return 2009 00 per tax return for copies of the returns. Filing amended tax return 2009 Tax Returns Due After the Bankruptcy Filing For debtors filing bankruptcy under all chapters (chapters 7, 11, 12, or 13), the Bankruptcy Code provides that if the debtor does not file a tax return that becomes due after the commencement of the bankruptcy case, or obtain an extension for filing the return before the due date, the taxing authority may request that the bankruptcy court either dismiss the case or convert the case to a case under another chapter of the Bankruptcy Code. Filing amended tax return 2009 If the debtor does not file the required return or obtain an extension within 90 days after the request is made, the bankruptcy court must dismiss or convert the case. Filing amended tax return 2009 Tax returns and payment of taxes in chapter 11 cases. Filing amended tax return 2009   The Bankruptcy Code provides that a chapter 11 debtor's failure to timely file tax returns and pay taxes owed after the date of the “order for relief” (the bankruptcy petition date in voluntary cases) is cause for dismissal of the chapter 11 case, conversion to a chapter 7 case, or appointment of a chapter 11 trustee. Filing amended tax return 2009 Disclosure of debtor's return information to trustee. Filing amended tax return 2009   In bankruptcy cases filed under chapter 7 or 11 by individuals, the debtor's income tax returns for the year the bankruptcy case begins and for earlier years are, upon written request, open to inspection by or disclosure to the trustee. Filing amended tax return 2009 If the bankruptcy case was not voluntary, disclosure cannot be made before the bankruptcy court has entered an order for relief, unless the court rules that the disclosure is needed for determining whether relief should be ordered. Filing amended tax return 2009    In bankruptcy cases other than those of individuals filing under chapter 7 or 11, the debtor's income tax returns for the current and prior years are, upon written request, open to inspection by or disclosure to the trustee, but only if the IRS finds that the trustee has a material interest that will be affected by information on the return. Filing amended tax return 2009 Material interest is generally defined as a financial or monetary interest. Filing amended tax return 2009 Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Filing amended tax return 2009   However, the U. Filing amended tax return 2009 S. Filing amended tax return 2009 Trustee (an officer of the Department of Justice, responsible for maintaining and supervising a panel of private trustees for chapter 7 bankruptcy cases) and the standing chapter 13 trustee (the administrator of chapter 13 cases in a specific geographic region) generally do not have a material interest in the debtor’s return or return information. Filing amended tax return 2009 Disclosure of bankruptcy estate's return information to debtor. Filing amended tax return 2009    The bankruptcy estate's tax return(s) are open, upon written request, to inspection by or disclosure to the individual debtor in a chapter 7 or 11 bankruptcy. Filing amended tax return 2009 Disclosure of the estate's return to the debtor may be necessary to enable the debtor to determine the amount and nature of the tax attributes, if any, that the debtor assumes when the bankruptcy estate terminates. Filing amended tax return 2009 Individuals in Chapter 12 or 13 Only individuals may file a chapter 13 bankruptcy. Filing amended tax return 2009 Chapter 13 relief is not available to corporations or partnerships. Filing amended tax return 2009 The bankruptcy estate is not treated as a separate entity for tax purposes when an individual files a petition under chapter 12 (Adjustment of Debts of a Family Farmer or Fisherman with Regular Annual Income) or 13 (Adjustment of Debts of an Individual with Regular Income) of the Bankruptcy Code. Filing amended tax return 2009 In these cases the individual continues to file the same federal income tax returns that were filed prior to the bankruptcy petition, Form 1040, U. Filing amended tax return 2009 S. Filing amended tax return 2009 Individual Income Tax Return. Filing amended tax return 2009 On the debtor's individual tax return, Form 1040, report all income received during the entire year and deduct all allowable expenses. Filing amended tax return 2009 Do not include in income the amount from any debt canceled due to the debtor's bankruptcy. Filing amended tax return 2009 To the extent the debtor has any losses, credits, or basis in property that were previously reduced as a result of canceled debt, these reductions must be included on the debtor's return. Filing amended tax return 2009 See Debt Cancellation, later. Filing amended tax return 2009 Interest on trust accounts in chapter 13 cases. Filing amended tax return 2009   In chapter 13 proceedings, do not include interest earned on amounts held by the trustee in trust accounts as income on the debtor's return. Filing amended tax return 2009 This interest is not available to either the debtor or creditors, it is available only to the trustee for use by the U. Filing amended tax return 2009 S. Filing amended tax return 2009 Trustee system. Filing amended tax return 2009 The interest is also not taxable to the trustee as income. Filing amended tax return 2009 Individuals in Chapter 7 or 11 When an individual debtor files for bankruptcy under chapter 7 or 11 of the Bankruptcy Code, the bankruptcy estate is treated as a new taxable entity, separate from the individual taxpayer. Filing amended tax return 2009 The bankruptcy estate in a chapter 7 case is represented by a trustee. Filing amended tax return 2009 The trustee is appointed to administer the estate and liquidate any nonexempt assets. Filing amended tax return 2009 In chapter 11 cases, the debtor often remains in control of the assets as a “debtor-in-possession” and acts as the bankruptcy trustee. Filing amended tax return 2009 However, the bankruptcy court, for cause, may appoint a trustee if such appointment is in the best interests of the creditors and the estate. Filing amended tax return 2009 During the chapter 7 or 11 bankruptcy, the debtor continues to file an individual tax return on Form 1040. Filing amended tax return 2009 The bankruptcy trustee files a Form 1041 for the bankruptcy estate. Filing amended tax return 2009 However, when a debtor in a chapter 11 bankruptcy case remains a debtor-in-possession, he or she must file both a Form 1040 individual return and a Form 1041 estate return for the bankruptcy estate (if return filing requirements are met). Filing amended tax return 2009 Although a husband and wife may file a joint bankruptcy petition whose bankruptcy estates are jointly administered, the estates are be treated as two separate entities for tax purposes. Filing amended tax return 2009 Two separate bankruptcy estate income tax returns must be filed (if each spouse separately meets the filing requirements). Filing amended tax return 2009 For information about determining the tax due and paying tax for a chapter 7 or 11 bankruptcy estate, see Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Filing amended tax return 2009 Debtor's Election To End Tax Year – Form 1040 Short tax years. Filing amended tax return 2009   An individual debtor in a chapter 7 or 11 case may elect to close the debtor's tax year for the year in which the bankruptcy petition is filed, as of the day before the date on which the bankruptcy case commences. Filing amended tax return 2009 If the debtor makes this election, the debtor's tax year is divided into 2 short tax years of less than 12 months each. Filing amended tax return 2009 The first tax year ends on the day before the commencement date and the second tax year begins on the commencement date. Filing amended tax return 2009   If the election is made, the debtor's federal income tax liability for the first short tax year becomes an allowable claim against the bankruptcy estate arising before the bankruptcy filing. Filing amended tax return 2009 Also, the tax liability for the first short tax year is not subject to discharge under the Bankruptcy Code. Filing amended tax return 2009    If the debtor does not make an election to end the tax year, the commencement of the bankruptcy case does not affect the debtor's tax year. Filing amended tax return 2009 Also, no part of the debtor's income tax liability for the year in which the bankruptcy case commences can be collected from the bankruptcy estate. Filing amended tax return 2009 Note. Filing amended tax return 2009 The debtor cannot make a short tax year election if no assets, other than exempt property, are in the bankruptcy estate. Filing amended tax return 2009 Making the Election - Filing Requirements First short tax year. Filing amended tax return 2009   The debtor can elect to end the debtor's tax year by filing a return on Form 1040 for the first short tax year. Filing amended tax return 2009 The return must be filed on or before the 15th day of the fourth full month after the end of that first tax year. Filing amended tax return 2009 Second short tax year. Filing amended tax return 2009   If the debtor elects to end the tax year on the day before filing the bankruptcy case, the debtor must file the return for the first short tax year in the manner discussed above. Filing amended tax return 2009   If the debtor makes this election, the debtor must also file a separate Form 1040 for the second short tax year by the regular due date. Filing amended tax return 2009 To avoid delays in processing the return, write “Second Short Year Return After Section 1398 Election” at the top of the return. Filing amended tax return 2009 Example. Filing amended tax return 2009 Jane Doe, an individual calendar year taxpayer, filed a bankruptcy petition under chapter 7 or 11 on May 8, 2012. Filing amended tax return 2009 If Jane elected to close her tax year at the commencement of her case, Jane's first short year for 2012 runs from January 1 through May 7, 2012. Filing amended tax return 2009 Jane's second short year runs from May 8, 2012, through December 31, 2012. Filing amended tax return 2009 To have a timely filed election for the first short year, Jane must file Form 1040 (or an extension of time to file) for the period January 1 through May 7 by September 15. Filing amended tax return 2009 To avoid delays in processing the return, write “Section 1398 Election” at the top of the return. Filing amended tax return 2009 The debtor may also make the election by attaching a statement to Form 4868, Automatic Extension of Time to File an U. Filing amended tax return 2009 S. Filing amended tax return 2009 Individual Tax Return. Filing amended tax return 2009 The statement must state that the debtor elects under IRC section 1398(d)(2) to close the debtor's tax year on the day before filing the bankruptcy case. Filing amended tax return 2009 The debtor must file Form 4868 by the due date of the return for the first short tax year. Filing amended tax return 2009 The debtor's spouse may also elect to close his or her tax year, see Election by debtor's spouse, below. Filing amended tax return 2009 Election by debtor's spouse. Filing amended tax return 2009   If the debtor is married, the debtor's spouse may join in the election to end the tax year. Filing amended tax return 2009 If the debtor and spouse make a joint election, the debtor must file a joint return for the first short tax year. Filing amended tax return 2009 The debtor must elect by the due date for filing the return for the first short tax year. Filing amended tax return 2009 Once the election is made, it cannot be revoked for the first short tax year. Filing amended tax return 2009 However, the election does not prevent the debtor and the spouse from filing separate returns for the second short tax year. Filing amended tax return 2009 Later bankruptcy of spouse. Filing amended tax return 2009    If the debtor's spouse files for bankruptcy later in the same year, he or she may also choose to end his or her tax year, regardless of whether he or she joined in the election to end the debtor's tax year. Filing amended tax return 2009   As each spouse has a separate bankruptcy, one or both of them may have 3 short tax years in the same calendar year. Filing amended tax return 2009 If the debtor's spouse joined the debtor's election or if the debtor had not made the election to end the tax year, the debtor can join in the spouse's election. Filing amended tax return 2009 However, if the debtor made an election and the spouse did not join that election, the debtor cannot then join the spouse's later election. Filing amended tax return 2009 The debtor and the spouse are precluded from this election because they have different tax years. Filing amended tax return 2009 This results because the debtor does not have a tax year ending the day before the spouse's filing for bankruptcy, and the debtor cannot file a joint return for a year ending on the day before the spouse's filing of bankruptcy. Filing amended tax return 2009 Example 1. Filing amended tax return 2009 Paul and Mary Harris are calendar-year taxpayers. Filing amended tax return 2009 Paul's voluntary chapter 7 bankruptcy case begins on March 4. Filing amended tax return 2009 If Paul does not make an election, his tax year does not end on March 3. Filing amended tax return 2009 If he makes an election, Paul's first tax year is January 1–March 3, and his second tax year begins on March 4. Filing amended tax return 2009 Mary could join in Paul's election as long as they file a joint return for the tax year January 1–March 3. Filing amended tax return 2009 They must make the election by July 15, the due date for filing the joint return. Filing amended tax return 2009 Example 2. Filing amended tax return 2009 Fred and Ethel Barnes are calendar-year taxpayers. Filing amended tax return 2009 Fred's voluntary chapter 7 bankruptcy case begins on May 6, and Ethel's bankruptcy case begins on November 1 of the same year. Filing amended tax return 2009 Ethel could elect to end her tax year on October 31. Filing amended tax return 2009 If Fred did not elect to end his tax year on May 5, or if he elected to do so but Ethel had not joined in his election, Ethel would have 2 tax years in the same calendar year if she decided to close her tax year. Filing amended tax return 2009 Her first tax year is January 1–October 31, and her second year is November 1–December 31. Filing amended tax return 2009 If Fred did not end his tax year as of May 5, he could join in Ethel's election to close her tax year on October 31, but only if they file a joint return for the tax year January 1–October 31. Filing amended tax return 2009 If Fred elected to end his tax year on May 5, but Ethel did not join in Fred's election, Fred cannot join in Ethel's election to end her tax year on October 31. Filing amended tax return 2009 Fred and Ethel cannot file a joint return for that short tax year because their tax years preceding October 31 were not the same. Filing amended tax return 2009 Example 3. Filing amended tax return 2009 Jack and Karen Thomas are calendar-year taxpayers. Filing amended tax return 2009 Karen's voluntary chapter 7 bankruptcy case began on April 10, and Jack's voluntary chapter 7 bankruptcy case began on October 3 of the same year. Filing amended tax return 2009 Karen elected to close her tax year on April 9 and Jack joins in Karen's election. Filing amended tax return 2009 Under these facts, Jack would have 3 tax years for the same calendar year if he makes the election relating to his own bankruptcy case. Filing amended tax return 2009 The first tax year would be January 1–April 9; the second, April 10–October 2; and the third, October 3–December 31. Filing amended tax return 2009 Karen may join in Jack's election if they file a joint return for the second short tax year (April 10–October 2). Filing amended tax return 2009 If Karen does join in, she would have the same 3 short tax years as Jack. Filing amended tax return 2009 Also, if Karen joins in Jack's election, they may file a joint return for the third tax year (October 3–December 31), but they are not required to do so. Filing amended tax return 2009 Annualizing taxable income. Filing amended tax return 2009   If the debtor elects to close the tax year, the debtor must annualize taxable income for each short tax year in the same manner a change in annual accounting period is calculated. Filing amended tax return 2009 See Short Tax Year in Publication 538, for information on how to annualize the debtor's income and to figure the tax for the short tax year. Filing amended tax return 2009 Dismissal of bankruptcy case. Filing amended tax return 2009   If the bankruptcy court later dismisses an individual chapter 7 or 11 case, the bankruptcy estate is no longer treated as a separate taxable entity. Filing amended tax return 2009 It is as if no bankruptcy estate was created for tax purposes. Filing amended tax return 2009 In this situation, the debtor must file amended tax returns on Form 1040X, to replace all full or short year individual returns (Form 1040) and bankruptcy estate returns (Form 1041) filed as a result of the bankruptcy case. Filing amended tax return 2009 Income, deductions, and credits previously reported by the bankruptcy estate must be reported on the debtor's amended returns. Filing amended tax return 2009 Attach a statement to the amended returns explaining why the debtor is filing an amended return. Filing amended tax return 2009 Taxes and the Bankruptcy Estate Property of the bankruptcy estate. Filing amended tax return 2009   At the commencement of a bankruptcy case a bankruptcy estate is created. Filing amended tax return 2009 Bankruptcy law determines which of the debtor's assets become part of a bankruptcy estate. Filing amended tax return 2009 This estate generally includes all of the debtor's legal and equitable interests in property as of the commencement date. Filing amended tax return 2009 However, there are exceptions and certain property is exempted or excluded from the bankruptcy estate. Filing amended tax return 2009 Note. Filing amended tax return 2009 Exempt property and abandoned property are initially part of the bankruptcy estate, but are subsequently removed from the estate. Filing amended tax return 2009 Excluded property is never included in the estate. Filing amended tax return 2009 Transfer of assets between debtor and bankruptcy estate. Filing amended tax return 2009   The transfer (other than by sale or exchange) of an asset from the debtor to the bankruptcy estate is not treated as a disposition for income tax purposes. Filing amended tax return 2009 The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits. Filing amended tax return 2009 For example, the transfer of an installment obligation to the estate would not accelerate gain under the rules for reporting installment sales. Filing amended tax return 2009 The estate assumes the same basis, holding period, and character of the transferred assets. Filing amended tax return 2009 Also, the estate generally accounts for the transferred assets in the same manner as debtor. Filing amended tax return 2009   When the bankruptcy estate is terminated or dissolved, any resulting transfer (other than by sale or exchange) of the estate's assets back to the debtor is also not treated as a disposition for tax purposes. Filing amended tax return 2009 The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits to the estate. Filing amended tax return 2009 Abandoned property. Filing amended tax return 2009    The abandonment of property by the estate to the debtor is a nontaxable disposition of property. Filing amended tax return 2009 If the debtor received abandoned property from the bankruptcy estate, the debtor assumes the same basis in the property that the bankruptcy estate had. Filing amended tax return 2009 Separate taxable entity. Filing amended tax return 2009   When an individual files a bankruptcy petition under chapter 7 or 11, the bankruptcy estate is treated as a separate taxable entity from the debtor. Filing amended tax return 2009 The court appointed trustee or the debtor-in-possession is responsible for preparing and filing all of the bankruptcy estate's tax returns, including its income tax return on Form 1041, U. Filing amended tax return 2009 S. Filing amended tax return 2009 Income Tax Return for Estates and Trusts, and paying its taxes. Filing amended tax return 2009 The debtor remains responsible for filing his or her own returns on Form 1040, U. Filing amended tax return 2009 S. Filing amended tax return 2009 Individual Income Tax Return, and paying taxes on income that does not belong to the estate. Filing amended tax return 2009 Employer identification number. Filing amended tax return 2009   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Filing amended tax return 2009 The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Filing amended tax return 2009 See Employer identification number, under Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Filing amended tax return 2009    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Filing amended tax return 2009 Income, deductions, and credits – Form 1040. Filing amended tax return 2009   In an individual chapter 7 or 11 bankruptcy case, do not include the income, deductions, and credits that belong to the bankruptcy estate on the debtor's individual income tax return (Form 1040). Filing amended tax return 2009 Also, do not include as income on the debtor's return the amount of any debt canceled by reason of the bankruptcy discharge. Filing amended tax return 2009 The bankruptcy estate must reduce certain losses, credits, and the basis in property (to the extent of these items) by the amount of canceled debt. Filing amended tax return 2009 See Debt Cancellation, below. Filing amended tax return 2009 Note. Filing amended tax return 2009 The debtor may not be able to claim certain deductions available to the bankruptcy estate such as administrative expenses. Filing amended tax return 2009 Additionally, the bankruptcy exclusion cannot be used to exclude income from a cancelled debt if the discharge of indebtedness was not within the bankruptcy case, even though the debtor was under the bankruptcy court's protection at the time. Filing amended tax return 2009 However, other exclusions, such as the insolvency exclusion, may apply. Filing amended tax return 2009 Bankruptcy Estate – Income, Deductions, and Credits Bankruptcy Estate Income Income of the estate in individual chapter 7 cases. Filing amended tax return 2009    The gross income of the bankruptcy estate includes gross income of the debtor to which the estate is entitled under the Bankruptcy Code. Filing amended tax return 2009 Gross income also includes income generated by the bankruptcy estate from property of the estate after the commencement of the case. Filing amended tax return 2009   Gross income of the bankruptcy estate does not include amounts received or accrued by the debtor before the commencement of the case. Filing amended tax return 2009 Additionally, in chapter 7 cases, gross income of the bankruptcy estate does not include any income that the debtor earns after the date of the bankruptcy petition. Filing amended tax return 2009 Income of the estate in individual chapter 11 cases. Filing amended tax return 2009    In chapter 11 cases, under IRC section 1398(e)(1), gross income of the bankruptcy estate includes income that the debtor earns for services performed after the bankruptcy petition date. Filing amended tax return 2009 Also, earnings from services performed by an individual debtor after the commencement of the chapter 11 case are property of the bankruptcy estate under section 1115 of the Bankruptcy Code (11 U. Filing amended tax return 2009 S. Filing amended tax return 2009 C. Filing amended tax return 2009 section 1115). Filing amended tax return 2009 Note. Filing amended tax return 2009 A debtor-in-possession may be compensated by the estate for managing or operating a trade or business that the debtor conducted before the commencement of the bankruptcy case. Filing amended tax return 2009 Such payments should be reported by the debtor as miscellaneous income on his or her individual income tax return (Form 1040). Filing amended tax return 2009 Amounts paid by the estate to the debtor-in-possession for managing or operating the trade or business may qualify as administrative expenses of the estate. Filing amended tax return 2009 See Administrative expenses, below. Filing amended tax return 2009 Conversion or dismissal of chapter 11 cases. Filing amended tax return 2009   If a chapter 11 case is converted to a chapter 13 case, the chapter 13 estate is not a separate taxable entity and earnings from post-conversion services and income from property of the estate realized after the conversion to chapter 13 are taxed to the debtor. Filing amended tax return 2009 If the chapter 11 case is converted to a chapter 7 case, 11 U. Filing amended tax return 2009 S. Filing amended tax return 2009 C. Filing amended tax return 2009 section 1115 does not apply after conversion and: Earnings from post-conversion services will be taxed to the debtor, rather than the estate, and The property of the chapter 11 estate will become property of the chapter 7 estate. Filing amended tax return 2009 Any income on this property will be taxed to the estate even if the income is realized after the conversion to chapter 7. Filing amended tax return 2009 If a chapter 11 case is dismissed, the debtor is treated as if the bankruptcy case had never been filed and as if no bankruptcy estate had been created. Filing amended tax return 2009 Bankruptcy Estate Deductions and Credits A bankruptcy estate deducts expenses incurred in a trade, business, or activity, and uses credits in the same way the debtor would have deducted or credited them had he or she continued operations. Filing amended tax return 2009 Note. Filing amended tax return 2009 Expenses may be disallowed under other provisions of the IRC (such as the disallowance of certain capital expenditures or expenses relating to tax-exempt interest). Filing amended tax return 2009 Administrative expenses. Filing amended tax return 2009   Allowable expenses include administrative expenses. Filing amended tax return 2009    Administrative expenses can only be deducted by the estate, never by the debtor. Filing amended tax return 2009   The bankruptcy estate is allowed deductions for bankruptcy administrative expenses and fees, including accounting fees, attorney fees, and court costs. Filing amended tax return 2009 These expenses are deductible on Form 1040, Schedule A as miscellaneous itemized deductions not subject to the 2% floor on miscellaneous itemized deductions, because they would not have been incurred if property had not been held by the bankruptcy estate. Filing amended tax return 2009 See IRC section 67(e). Filing amended tax return 2009 Administrative expenses of the bankruptcy estate attributable to conducting a trade or business for the production of estate rents or royalties are deductible in arriving at adjusted gross income on Form 1040, Schedules C, E, and F. Filing amended tax return 2009 Note. Filing amended tax return 2009 The bankruptcy estate uses Form 1041 as a transmittal for the tax return prepared using Form 1040 and its schedules. Filing amended tax return 2009 See Transmittal for Form 1040 under Tax Return Filing Requirements and Payment of Tax, later. Filing amended tax return 2009 Administrative expense loss. Filing amended tax return 2009   If the administrative expenses of the bankruptcy estate are more than its gross income for a tax year, the excess amount may be carried back 3 years and forward 7 years. Filing amended tax return 2009 The amounts can only be carried to a tax year of the estate and never to a debtor's tax year. Filing amended tax return 2009 The excess amount to be carried back or forward is treated like a net operating loss (NOL) and must first be carried back to the earliest year possible. Filing amended tax return 2009 For a discussion of NOLs, see Publication 536. Filing amended tax return 2009 Attribute carryovers. Filing amended tax return 2009   The bankruptcy estate may use its tax attributes the same way that the debtor would have used them. Filing amended tax return 2009 These items are determined as of the first day of the debtor's tax year in which the bankruptcy case begins. Filing amended tax return 2009 The bankruptcy estate assumes the following tax attributes from the debtor: NOL carryovers, Carryovers of excess charitable contributions, Recovery of tax benefit items, Credit carryovers, Capital loss carryovers, Basis, holding period, and character of assets, Method of accounting, Passive activity loss and credit carryovers, Unused at-risk deductions, and Other tax attributes provided in the regulations. Filing amended tax return 2009   Certain tax attributes of the bankruptcy estate must be reduced by the amount of income that was previously excluded as a result of cancellation of debt during the bankruptcy proceeding. Filing amended tax return 2009 See Debt Cancellation, later. Filing amended tax return 2009   When the bankruptcy estate is terminated (for example, when the case ends), the debtor assumes any remaining tax attributes previously taken over by the bankruptcy estate. Filing amended tax return 2009 The debtor also generally assumes any of the tax attributes, listed above, that arose during the administration of the bankruptcy estate. Filing amended tax return 2009 Note. Filing amended tax return 2009 The debtor does not assume the bankruptcy estate's administrative expense losses because they cannot be used by an individual taxpayer filing Form 1040. Filing amended tax return 2009 See Administrative expense loss, above. Filing amended tax return 2009 Passive and at-risk activities. Filing amended tax return 2009   For bankruptcy cases beginning after November 8, 1992, passive activity carryover losses and credits and unused at-risk deductions are treated as tax attributes passing from the debtor to the bankruptcy estate, which the estate then passes back to the debtor when the bankruptcy estate terminates. Filing amended tax return 2009 Additionally, transfers to the debtor (other than by sale or exchange) of interests in passive or at-risk activities are treated as non-taxable exchanges. Filing amended tax return 2009 These transfers include the return of exempt property and abandonment of estate property to the debtor. Filing amended tax return 2009 Carrybacks from the debtor's activities. Filing amended tax return 2009   The debtor cannot carry back any NOL or credit carryback from a tax year ending after the bankruptcy case has begun to any tax year ending before the case began. Filing amended tax return 2009 Carrybacks from the bankruptcy estate. Filing amended tax return 2009   If the bankruptcy estate has an NOL that did not pass to the estate from the debtor under the attribute carryover rules, the estate can carry the loss back not only to its own earlier tax years but also to the debtor's tax years before the year the bankruptcy case began. Filing amended tax return 2009 The estate may also carry back excess credits, such as the general business credit, to the pre-bankruptcy tax years. Filing amended tax return 2009 Tax Reporting – Chapter 11 Cases Allocation of income and credits on information returns and required statement for returns for individual chapter 11 cases. Filing amended tax return 2009    In chapter 11 cases, when an employer issues a Form W-2 reporting all of the debtor's wages, salary, or other compensation for a calendar year, and a portion of the earnings represent post-petition services includible in the estate's gross income, the Form W-2 amounts must be allocated between the estate and the debtor. Filing amended tax return 2009 The debtor-in-possession or trustee must allocate the income amount reported in box 1 and the income tax withheld reported in box 2 between the debtor and the estate. Filing amended tax return 2009 These allocations must reflect that the debtor's gross earnings from post-petition services and gross income from post-petition property are, generally, includible in the estate's gross income and not the debtor's gross income. Filing amended tax return 2009 The debtor and trustee may use a simple percentage method to allocate income and income tax withheld. Filing amended tax return 2009 The same method must be used to allocate the income and the withheld tax. Filing amended tax return 2009 Example. Filing amended tax return 2009 If 20% of the wages reported on Form W-2 for a calendar year were earned after the commencement of the case and are included in the estate's gross income, 20% of the withheld income tax reported on Form W-2 must also be claimed as a credit on the estate's income tax return. Filing amended tax return 2009 Likewise, 80% of wages must be reported by the debtor and 80% of the income tax withheld must be claimed as a credit on the debtor's income tax return. Filing amended tax return 2009 See IRC section 31(a). Filing amended tax return 2009   If information returns are issued to the debtor for gross income, gross proceeds, or other reportable payments that should have been reported to the bankruptcy estate, the debtor-in-possession or trustee must allocate the improperly reported income in a reasonable manner between the debtor and the estate. Filing amended tax return 2009 In general, the allocation must ensure that any income and income tax withheld attributable to the post-petition period is reported on the estate's return, and any income and income tax withheld attributable to the pre-petition period is reported on the debtor's return. Filing amended tax return 2009    IRS Notice 2006-83 requires the debtor to attach a statement to his or her individual income tax return (Form 1040) stating that the return is filed subject to a chapter 11 bankruptcy case. Filing amended tax return 2009 The statement must also: Show the allocations of income and income tax withheld, Describe the method used to allocate income and income tax withheld, and List the filing date of the bankruptcy case, the bankruptcy court in which the case is pending, the bankruptcy court case number, and the bankruptcy estate's EIN. Filing amended tax return 2009 Note. Filing amended tax return 2009 The debtor-in-possession or trustee must attach a similar statement to the bankruptcy estate's income tax return (Form 1041). Filing amended tax return 2009   The model Notice 2006-83 Statement, shown above, may be used by debtors, debtors-in-possession, and trustees to satisfy the reporting requirement. Filing amended tax return 2009 Self-employment taxes in individual chapter 11 cases. Filing amended tax return 2009   IRC section 1401 imposes a tax upon the self-employment income, that is, the net earnings from self-employment of an individual. Filing amended tax return 2009 Net earnings from self-employment are equal to the gross income derived by an individual from any trade or business carried on by such individual, less deductions attributable to the business. Filing amended tax return 2009   Neither section 1115 of the Bankruptcy Code nor IRC section 1398 addresses the application of self-employment tax to the post-petition earnings of the individual debtor. Filing amended tax return 2009 Therefore, if the debtor continues to derive gross income from the performance of services as a self-employed individual after the commencement of the bankruptcy case, the debtor must continue to report the debtor's self-employment income on Schedule SE (Form 1040) of the debtor's income tax return. Filing amended tax return 2009 This schedule includes self-employment income earned post-petition and the attributable deductions. Filing amended tax return 2009 The debtor must pay any self-employment tax imposed by IRC section 1401. Filing amended tax return 2009 Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Filing amended tax return 2009   In chapter 11 cases, post-petition wages earned by a debtor are generally treated as gross income of the estate. Filing amended tax return 2009 However, section 1115 of the Bankruptcy Code (11 U. Filing amended tax return 2009 S. Filing amended tax return 2009 C. Filing amended tax return 2009 section 1115) does not affect the determination of what are deemed wages for Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, or Federal Income Tax Withholding purposes. Filing amended tax return 2009 See Notice 2006-83. Filing amended tax return 2009   The reporting and withholding obligations of a debtor's employer also do not change. Filing amended tax return 2009 An employer should continue to report the wages and tax withholding on a Form W-2 issued under the debtor's name and social security number. Filing amended tax return 2009 Notice to persons required to file information returns (other than Form W-2, Wage and Tax Statement) in individual chapter 11 cases. Filing amended tax return 2009   Within a reasonable time after the commencement of a chapter 11 bankruptcy case, the trustee or debtor-in-possession should provide notification of the bankruptcy estate's EIN to all persons (or entities) that are required to file information returns for the bankruptcy estate's gross income, gross proceeds, or other types of reportable payments. Filing amended tax return 2009 See IRC section 6109(a)(2). Filing amended tax return 2009 As these payments are the property of the estate under section 1115 of the Bankruptcy Code, the payors should report the gross income, gross proceeds, or other reportable payments on the appropriate information return using the estate's name and EIN as required under the IRC and regulations (see IRC sections 6041 through 6049). Filing amended tax return 2009   The trustee or debtor-in-possession should not, however, provide the EIN to a person (or entity) filing Form W-2 reporting the debtor's wages or other compensation, as section 1115 of the Bankruptcy Code does not affect the determination of what constitutes wages for purposes of federal income tax withholding or FICA. Filing amended tax return 2009 See Notice 2006-83. Filing amended tax return 2009 An employer should continue to report all wage income and tax withholding, both pre-petition and post-petition, on a Form W-2 to the debtor under the debtor's social security number. Filing amended tax return 2009   The debtor in a chapter 11 case is not required to file a new Form W-4 with an employer solely because the debtor filed a chapter 11 case and the post-petition wages are includible in the estate's income and not the debtor's income. Filing amended tax return 2009 However, a new Form W-4 may be necessary if the debtor is no longer entitled to claim the same number of allowances previously claimed because certain deductions or credits now belong to the estate. Filing amended tax return 2009 See Employment Tax Regulations section 31. Filing amended tax return 2009 3402(f)(2)-1. Filing amended tax return 2009 Additionally, the debtor may wish to file a new Form W-4 to increase the income tax withheld from post-petition wages allocated to the estate to avoid having to make estimated tax payments for the estate. Filing amended tax return 2009 See IRC section 6654(a). Filing amended tax return 2009 Notice required in converted and dismissed cases. Filing amended tax return 2009   When a chapter 11 bankruptcy case is closed, dismissed, or converted to a chapter 12 or 13 case, the bankruptcy estate ends as a separate taxable entity. Filing amended tax return 2009 The debtor should, within a reasonable time, send notice of such event to the persons (or entities) previously notified of the bankruptcy case. Filing amended tax return 2009 This helps to ensure that gross income, proceeds, and other reportable payments realized after the event are reported to the debtor under the correct TIN rather than to the estate. Filing amended tax return 2009   When a chapter 11 case is converted to a chapter 7 case, the bankruptcy estate will continue to exist as a separate taxable entity. Filing amended tax return 2009 Gross income (other than post-conversion income from the debtor's services), gross proceeds, or other reportable payments should continue to be reported to the estate if they are property of the chapter 7 estate. Filing amended tax return 2009 However, income from services performed by the debtor after conversion of the case to chapter 7 is not property of the chapter 7 estate. Filing amended tax return 2009 After the conversion, the debtor should notify payors required to report the debtor's nonemployee compensation that compensation earned after the conversion should be reported using the debtor's name and TIN, not the estate's name and EIN. Filing amended tax return 2009 Employment taxes. Filing amended tax return 2009   The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Filing amended tax return 2009 See Publication 15, Circular E, Employer's Tax Guide, for details on employer tax responsibilities. Filing amended tax return 2009   The trustee also has the duty to prepare and file Forms W-2 for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Filing amended tax return 2009 For a further discussion of employment taxes, see Employment Taxes, later. Filing amended tax return 2009 Notice 2006-83 Statement Pending Bankruptcy Case The taxpayer, , filed a bankruptcy petition under chapter 11 of the Bankruptcy Code in the bankruptcy court for the District of . Filing amended tax return 2009 The bankruptcy court case number is . Filing amended tax return 2009 Gross income, and withheld federal income tax, reported on Form W-2, Forms 1099, Schedule K-1, and other information returns received under the taxpayer's name and social security number (or other taxpayer identification number) are allocated between the taxpayer's TIN and the bankruptcy estate's EIN as follows, using [describe allocation method]:. Filing amended tax return 2009   Year Taxpayer   Estate 1. Filing amended tax return 2009 Form W-2, Payor: $   $     Withheld income tax shown on Form W-2 $   $   2. Filing amended tax return 2009 Form 1099-INT Payor: $   $     Withheld income tax (if any) shown on Form 1099-INT $   $   3. Filing amended tax return 2009 Form 1099-DIV Payor: $   $     Withheld income tax (if any) shown on Form 1099-DIV $   $   4. Filing amended tax return 2009 Form 1099-MISC Payor: $   $     Withheld income tax (if any) shown on Form 1099-MISC $   $   Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Filing Requirements Filing threshold. Filing amended tax return 2009   If the bankruptcy estate has gross income that meets or exceeds the minimum amount required for filing, the trustee or debtor-in-possession must file an income tax return on Form 1041. Filing amended tax return 2009 This amount is equal to the sum of the personal exemption amount plus the basic standard deduction for a married individual filing separately. Filing amended tax return 2009   For 2012, the threshold filing amount for a bankruptcy estate is $9,750 (the sum of the $3,800 personal exemption plus the $5,950 standard deduction for married individuals filing separately). Filing amended tax return 2009   These amounts are generally adjusted annually. Filing amended tax return 2009 See the present year Form 1041 Instructions at www. Filing amended tax return 2009 irs. Filing amended tax return 2009 gov/form1041 for the current dollar amounts. Filing amended tax return 2009 Accounting period. Filing amended tax return 2009   A bankruptcy estate may have a fiscal year. Filing amended tax return 2009 However, this period cannot be longer than 12 months. Filing amended tax return 2009 Change of accounting period. Filing amended tax return 2009   The bankruptcy estate may change its accounting period (tax year) once without IRS approval. Filing amended tax return 2009 This rule allows the bankruptcy trustee to close the estate's tax year early, before the expected termination of the bankruptcy estate. Filing amended tax return 2009 The trustee can then file a return for the first short tax year to get a quick determination of the estate's tax liability. Filing amended tax return 2009 Employer identification number. Filing amended tax return 2009   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Filing amended tax return 2009 The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Filing amended tax return 2009    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Filing amended tax return 2009   Obtain an EIN for a bankruptcy estate by applying: Online by clicking on the EIN link at www. Filing amended tax return 2009 irs. Filing amended tax return 2009 gov/businesses/small. Filing amended tax return 2009 The EIN is issued immediately once the application information is validated. Filing amended tax return 2009 By telephone at 1-800-829-4933 from 7:00 a. Filing amended tax return 2009 m. Filing amended tax return 2009 to 7:00 p. Filing amended tax return 2009 m. Filing amended tax return 2009 in the trustee's or debtor-in-possession's local time zone. Filing amended tax return 2009 Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone, or By mailing or faxing Form SS-4, Application for Employer Identification Number. Filing amended tax return 2009   If the trustee or debtor-in-possession has not received the bankruptcy estate's EIN by the time the return is due, write “Applied for” and the date you applied in the space for the EIN. Filing amended tax return 2009 For more details, see Pub. Filing amended tax return 2009 583, Starting a Business and Keeping Records. Filing amended tax return 2009   Trustees representing ten or more bankruptcy estates (other than estates that will be filing employment or excise tax returns) may request a series or block of EINs. Filing amended tax return 2009 Figuring tax due. Filing amended tax return 2009   The bankruptcy estate figures its taxable income the same way an individual figures taxable income. Filing amended tax return 2009 However, the estate uses the tax rates for a married individual filing separately to calculate the tax on its taxable income. Filing amended tax return 2009 The estate is entitled to one personal exemption and may either itemize deductions or take the basic standard deduction for a married individual filing a separate return. Filing amended tax return 2009 The estate cannot take the higher standard deduction allowed for married persons filing separately who are 65 or older or blind. Filing amended tax return 2009 Tax rate schedule. Filing amended tax return 2009 The tax on income for bankruptcy estates is calculated using the tax rate schedule for Married Individuals Filing Separately not the Estates and Trusts tax rate schedule. Filing amended tax return 2009 When to file. Filing amended tax return 2009   Calendar year bankruptcy estates must file Form 1041 by April 15th. Filing amended tax return 2009 Fiscal year bankruptcy estates must file on or before the 15th day of the 4th month following the close of its tax year. Filing amended tax return 2009 For example, an estate that has a tax year that ends on June 30th must file Form 1041 by October 15th of the tax year. Filing amended tax return 2009 If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. Filing amended tax return 2009 Note. Filing amended tax return 2009 The bankruptcy estate is allowed an automatic 6-month extension of time to file the bankruptcy estate tax return upon filing the required application, Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Filing amended tax return 2009 Transmittal for Form 1040. Filing amended tax return 2009   Form 1041 is used as a transmittal for Form 1040. Filing amended tax return 2009 If a return is required, the trustee or debtor-in-possession must complete the identification area at the top of Form 1041 and indicate the chapter under which the bankruptcy estate filed, either chapter 7 or chapter 11. Filing amended tax return 2009   Prepare the bankruptcy estate's return by completing Form 1040. Filing amended tax return 2009 In the top margin of Form 1040, write “Attachment to Form 1041 —DO NOT DETACH. Filing amended tax return 2009 ” Then, attach Form 1040 to the Form 1041 transmittal. Filing amended tax return 2009 Enter the tax and payment amounts on lines 23 through 29 of Form 1041, then sign and date the return. Filing amended tax return 2009 An example of a bankruptcy estate's tax return is prepared below. Filing amended tax return 2009 Note. Filing amended tax return 2009 The filing of the bankruptcy estate's tax return does not relieve a debtor from the requirement to file his or her individual tax return on Form 1040. Filing amended tax return 2009 Payment of Tax Due Payment methods. Filing amended tax return 2009   Payment of tax due may be made by check or money order or by credit or debit card. Filing amended tax return 2009 For information on how to make payments electronically by credit or debit card, go to irs. Filing amended tax return 2009 gov/e-pay. Filing amended tax return 2009      Payments may also be made electronically using the Electronic Federal Tax Payment System (EFTPS), a free tax payment system that allows you to make payments online or by phone. Filing amended tax return 2009 To enroll in EFTPS, go to eftps. Filing amended tax return 2009 gov or call 1-800-555-4477. Filing amended tax return 2009 For more information see Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Filing amended tax return 2009 Payment voucher – Form 1041-V. Filing amended tax return 2009   Form 1041-V accompanies payments made by check or money order for Form 1041. Filing amended tax return 2009 The voucher includes information about the bankruptcy estate, including the name of the bankruptcy estate, trustee, EIN, and amount due. Filing amended tax return 2009 Using Form 1041-V assists the IRS in processing the payment more accurately and efficiently. Filing amended tax return 2009 We recommend the use of Form 1041-V; however, there is no penalty if the voucher is not used. Filing amended tax return 2009 Estimated tax – Form 1041-ES. Filing amended tax return 2009   In most cases, the trustee or debtor-in-possession must pay any required estimated tax due for the bankruptcy estate. Filing amended tax return 2009 See the Form 1041-ES Instructions for information on the minimum threshold amount required for filing Form 1041-ES, paying the estimated tax, and exceptions to filing. Filing amended tax return 2009 Employment Taxes The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Filing amended tax return 2009 Until these employment taxes are deposited as required by the IRC, they should be set aside in a separate bank account to ensure that funds are available to satisfy the liability. Filing amended tax return 2009 If the employment taxes are not paid as required, the trustee may be held personally liable for payment of the taxes. Filing amended tax return 2009   See Publication 15, (Circular E), Employer's Tax Guide, for details on employer tax responsibilities. Filing amended tax return 2009 Also see IRS Notice 931, Deposit Requirements for Employment Taxes, for details on the deposit rules, including the requirement that federal employment tax deposits be made by electronic funds transfer. Filing amended tax return 2009 The trustee also has a duty to prepare and file Forms W-2, Wage and Tax Statement, for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Filing amended tax return 2009 If the debtor fails to prepare and file Forms W-2 for wages paid before bankruptcy, the trustee should instruct the employees to file a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Filing amended tax return 2009 , with their individual income tax returns. Filing amended tax return 2009 Tax Return Example – Form 1041 This publication is not revised annually. Filing amended tax return 2009 Future changes to the forms and their instructions may not be reflected in this example. Filing amended tax return 2009 Note. Filing amended tax return 2009 The following return was prepared for tax year 2011. Filing amended tax return 2009 In 2011, the threshold filing amount for a bankruptcy estate was $9,500 (the sum of the $3,700 personal exemption plus the $5,800 standard deduction for married individuals filing separately). Filing amended tax return 2009 Facts and circumstances. Filing amended tax return 2009   On December 15, 2010, Thomas Smith filed a bankruptcy petition under chapter 7. Filing amended tax return 2009 Joan Black was appointed trustee to administer the bankruptcy estate and to distribute the assets. Filing amended tax return 2009   The estate received the following assets from Mr. Filing amended tax return 2009 Smith: A $100,000 certificate of deposit, Commercial rental real estate with a fair market value (FMV) of $280,000, and His personal residence with an FMV of $200,000. Filing amended tax return 2009   Also, the estate received a $251,500 capital loss carryover. Filing amended tax return 2009   Mr. Filing amended tax return 2009 Smith's bankruptcy case was closed on December 31, 2011. Filing amended tax return 2009 During 2011, Mr. Filing amended tax return 2009 Smith was relieved of $70,000 of debt by the bankruptcy court. Filing amended tax return 2009 The estate chose a calendar year as its tax year. Filing amended tax return 2009 Joan, the trustee, reviews the estate's transactions and reports the taxable events on the estate's final return. Filing amended tax return 2009 Schedule B (Form 1040). Filing amended tax return 2009    The certificate of deposit earned $5,500 of interest during 2011. Filing amended tax return 2009 Joan reports this interest on Schedule B. Filing amended tax return 2009 She completes this schedule and enters the result on Form 1040. Filing amended tax return 2009 Form 4562. Filing amended tax return 2009   Joan enters the depreciation allowed on Form 4562. Filing amended tax return 2009 She completes the form and enters the result on Schedule E. Filing amended tax return 2009 Schedule E (Form 1040). Filing amended tax return 2009   The commercial real estate was rented through the date of sale. Filing amended tax return 2009 Joan reports the income and expenses on Schedule E. Filing amended tax return 2009 She enters the net income on Form 1040. Filing amended tax return 2009 Form 4797. Filing amended tax return 2009   The commercial real estate was sold on July 1, 2011, for $280,000. Filing amended tax return 2009 The property was purchased in 2001 at a cost of $250,000. Filing amended tax return 2009 The total depreciation allowable as of the date of sale was $120,000. Filing amended tax return 2009 Additionally, $25,000 of selling expenses were incurred. Filing amended tax return 2009 Joan reports the gain or loss from the sale on Form 4797. Filing amended tax return 2009 She completes the form and enters the gain on Schedule D (Form 1040). Filing amended tax return 2009   Mr. Filing amended tax return 2009 Smith's former residence was sold on September 30, 2011. Filing amended tax return 2009 The sale price was $200,000, the selling expenses were $20,000, and his adjusted basis was $130,000. Filing amended tax return 2009 This sale is excluded from gross income under IRC section 121. Filing amended tax return 2009 Note. Filing amended tax return 2009 Gains from the sale of personal residences are excluded from gross income up to $250,000 under IRC section 121 ($500,000 for married couples filing a joint return). Filing amended tax return 2009 Bankruptcy estates succeed to this exclusion at the commencement of the case. Filing amended tax return 2009 See Regulation section 1. Filing amended tax return 2009 1398-3. Filing amended tax return 2009 Schedule D (Form 1040). Filing amended tax return 2009   Joan completes Schedule D, taking into account the $250,000 capital loss carryover from 2010 ($251,500 transferred to the estate minus $1,500 used on the estate's 2010 return). Filing amended tax return 2009 She enters the results on Form 1040. Filing amended tax return 2009 Form 1040, page 1. Filing amended tax return 2009   Joan completes page 1 of the Form 1040 and enters the adjusted gross income on the first line of Form 1040, page 2. Filing amended tax return 2009 Schedule A (Form 1040). Filing amended tax return 2009   During 2011, the estate paid mortgage interest and real property tax on Mr. Filing amended tax return 2009 Smith's former residence. Filing amended tax return 2009 It also paid income tax to the state. Filing amended tax return 2009 Joan enters the mortgage interest, real estate tax, and income tax on Schedule A. Filing amended tax return 2009 Also, she reports the bankruptcy estate's administrative expenses as a miscellaneous deduction not subject to the 2% floor on miscellaneous itemized deductions. Filing amended tax return 2009 She completes the Schedule A and enters the result on page 2 of Form 1040. Filing amended tax return 2009 Form 1040, page 2. Filing amended tax return 2009   Joan determines the estate's taxable income and figures its tax using the tax rate schedule for married filing separately. Filing amended tax return 2009 She then enters the estate's estimated tax payments and figures the amount the estate still owes. Filing amended tax return 2009 Form 982. Filing amended tax return 2009   Joan completes the Schedule D Tax Worksheet to figure the capital loss carryover. Filing amended tax return 2009 Because $70,000 of debt was canceled, Joan must reduce the tax attributes of the estate by the amount of the canceled debt. Filing amended tax return 2009 See Debt Cancellation, later. Filing amended tax return 2009 After the bankruptcy case ends, Mr. Filing amended tax return 2009 Smith will assume the estate's tax attributes. Filing amended tax return 2009 Mr. Filing amended tax return 2009 Smith will assume a capital loss carryover of $53,500 ($123,500 carryover minus the $70,000 attribute reduction) for use in preparation of his individual tax return (Form 1040). Filing amended tax return 2009 Note. Filing amended tax return 2009 If the bankruptcy estate had continued, the capital loss carryover would be available to the bankruptcy estate for the 2012 tax year. Filing amended tax return 2009 Form 1041. Filing amended tax return 2009   Joan enters the total tax, estimated tax payments, and tax due from Form 1040 on Form 1041. Filing amended tax return 2009 She completes the identification area at the top of Form 1041, then signs and dates the return as the trustee on behalf of the bankruptcy estate. Filing amended tax return 2009 This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Form 1040 - page 1 This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Form 1040 - page 2 This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Schedule A This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Schedule B This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Schedule D This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Schedule E This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Form 4797 - page 1 This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Form 2119 This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Form 4797 - page 2 This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Form 4562 This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Capital Loss Carryover Worksheet This image is too large to be displayed in the current screen. Filing amended tax return 2009 Please click the link to view the image. Filing amended tax return 2009 Sample Form 982 Capital Loss Carryover Worksheet—Lines 6 and 14 Use this worksheet to figure your capital loss carryovers from 2010 to 2011 if your 2010 Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on your 2010 Schedule D, line 16, or (b) the amount on your 2010 Form 1040, line 41 (or your 2010 Form 1040NR, line 38, if applicable) is less than zero. Filing amended tax return 2009 Otherwise, you do not have any carryovers. Filing amended tax return 2009 1. Filing amended tax return 2009 Enter the amount from your 2010 Form 1040, line 41, or Form 1040NR, line 38. Filing amended tax return 2009 If a loss, enclose the amount in parentheses 1. Filing amended tax return 2009 19,880   2. Filing amended tax return 2009 Enter the loss from your 2010 Schedule D, line 21, as a positive amount 2. Filing amended tax return 2009 1,500   3. Filing amended tax return 2009 Combine lines 1 and 2. Filing amended tax return 2009 If zero or less, enter -0- 3. Filing amended tax return 2009 21,380   4. Filing amended tax return 2009 Enter the smaller of line 2 or line 3 4. Filing amended tax return 2009 1,500     If line 7 of your 2010 Schedule D is a loss, go to line 5; otherwise, enter -0- on line 5 and go to line 9. Filing amended tax return 2009       5. Filing amended tax return 2009 Enter the loss from your 2010 Schedule D, line 7, as a positive amount 5. Filing amended tax return 2009 0   6. Filing amended tax return 2009 Enter any gain from your 2010 Schedule D, line 15. Filing amended tax return 2009 If a loss, enter -0- 6. Filing amended tax return 2009         7. Filing amended tax return 2009 Add lines 4 and 6 7. Filing amended tax return 2009 1,500   8. Filing amended tax return 2009 Short-term capital loss carryover for 2011. Filing amended tax return 2009 Subtract line 7 from line 5. Filing amended tax return 2009 If zero or less, enter -0-. Filing amended tax return 2009 If more than zero, also enter this amount on Schedule D, line 6 8. Filing amended tax return 2009 0     If line 15 of your 2010 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13. Filing amended tax return 2009       9. Filing amended tax return 2009 Enter the loss from your 2010 Schedule D, line 15, as a positive amount 9. Filing amended tax return 2009 251,500   10. Filing amended tax return 2009 Enter any gain from your 2010 Schedule D, line 7. Filing amended tax return 2009 If a loss, enter -0- 10. Filing amended tax return 2009 0       11. Filing amended tax return 2009 Subtract line 5 from line 4. Filing amended tax return 2009 If zero or less, enter -0- 11. Filing amended tax return 2009 1,500       12. Filing amended tax return 2009 Add lines 10 and 11 12. Filing amended tax return 2009 1,500   13. Filing amended tax return 2009 Long-term capital loss carryover for 2011. Filing amended tax return 2009 Subtract line 12 from line 9. Filing amended tax return 2009 If zero or less, enter -0-. Filing amended tax return 2009 If more than zero, also enter this amount on Schedule D, line 14 13. Filing amended tax return 2009 250,000                       Partnerships and Corporations Filing Requirements A separate taxable estate is not created when a partnership or corporation files a bankruptcy petition and their tax return filing requirements do not change. Filing amended tax return 2009 The debtor-in-possession, court appointed trustee, assignee, or receiver must file the entity's income tax returns on Form 1065, Form 1120 or, Form 1120S. Filing amended tax return 2009 In cases where a trustee or receiver is not appointed, the debtor-in-possession continues business operations and remains in possession of the business' property during the bankruptcy proceeding. Filing amended tax return 2009 The debtor-in-possession, rather than the general partner of a partnership or corporate officer of a corporation, assumes the fiduciary responsibility to file the business' tax returns. Filing amended tax return 2009 Partnerships The filing requirements for a partnership in a bankruptcy proceeding do not change. Filing amended tax return 2009 However, the responsibility to file the required returns becomes that of the court appointed trustee, receiver, or debtor-in-possession. Filing amended tax return 2009 A partnership's debt that is canceled as a result of the bankruptcy proceeding is not included in the partnership's income. Filing amended tax return 2009 However, It may or may not be included in the individual partners' income. Filing amended tax return 2009 See Partnerships, below under Debt Cancellation. Filing amended tax return 2009 Corporations The filing requirements for a corporation in a bankruptcy proceeding also do not change. Filing amended tax return 2009 A bankruptcy trustee, receiver, or debtor-in-possession, having possession of or holding title to substantially all of the property or business operations of the debtor corporation, must file the debtor's corporate income tax return for the tax year. Filing amended tax return 2009 The following discussion only highlights bankruptcy tax rules applying to corporations. Filing amended tax return 2009 The complex details of corporate bankruptcy reorganizations are beyond the scope of this publication. Filing amended tax return 2009 Therefore, you may wish to seek the help of a professional tax advisor. Filing amended tax return 2009 See Corporations under Debt Cancellation for information about a corporation's debt canceled in a bankruptcy proceeding. Filing amended tax return 2009 Tax-Free Reorganizations The tax-free reorganization provisions of the Internal Revenue Code allow a corporation to transfer all or part of its assets to another corporation in a bankruptcy under title 11 of the United States Code or in a similar case. Filing amended tax return 2009 However, under the reorganization plan, the stock or securities of the corporation to which the assets are transferred must be distributed in a transaction that qualifies under IRC section 354, 355, or 356. Filing amended tax return 2009 A “similar case” includes a receivership, foreclosure, or other similar proceeding in a federal or state court. Filing amended tax return 2009 In these cases, any party to the reorganization must be under the jurisdiction of the court and the transfer of assets under the plan of reorganization must be approved by the court. Filing amended tax return 2009 In a receivership, foreclosure, or similar proceeding before a federal or state agency involving certain financial institutions, the agency is treated as a court. Filing amended tax return 2009 Generally, IRC section 354 provides that no gain or loss is recognized if a corporation's stock is exchanged solely for stock or securities in a corporation that is a party to the reorganization under a qualifying reorganization plan. Filing amended tax return 2009 In this case, shareholders in the bankrupt corporation would recognize no gain or loss if they exchange their stock solely for stock or securities of the corporation acquiring the bankrupt corporation's assets. Filing amended tax return 2009 IRC section 355 generally provides that no gain or loss is recognized by a shareholder if a corporation distributes solely stock or securities of another corporation that the distributing corporation controls immediately before the distribution. Filing amended tax return 2009 IRC section 356 allows tax-free exchanges in situations that would qualify under IRC section 354 or 355, except that other property or money, in addition to the permitted stock or securities, is received by the shareholder. Filing amended tax return 2009 In this situation, gain is recognized by the shareholder, but only to the extent of the money and the FMV of the other property received. Filing amended tax return 2009 No loss is recognized in this situation. Filing amended tax return 2009 Exemption from tax return filing A trustee, receiver, or assignee of a corporation in bankruptcy, receivership, or in the process of dissolving, may apply to the IRS for relief from filing federal income tax returns for the corporation. Filing amended tax return 2009 To qualify, the corporation must have ceased business operations and have no assets nor income for the tax year. Filing amended tax return 2009 The exemption request must be submitted to the local IRS Insolvency Office handling the case. Filing amended tax return 2009 The request to the IRS must include the name, address, and EIN of the corporation and a statement of the facts (with any supporting documents) showing why the debtor needs relief from the filing requirements. Filing amended tax return 2009 The request must also include the following statement: “I hereby request relief from filing federal income tax returns for tax years ending _____ for the above-named corporation and declare under penalties of perjury that to the best of my knowledge and belief the information contained herein is correct. Filing amended tax return 2009 ” The statement must be signed by the trustee, receiver or assignee. Filing amended tax return 2009 The statement must also include notice of appointment to act on behalf of the corporation (this is not required for bankruptcy trustees or debtors-in-possession). Filing amended tax return 2009 The IRS will act on your request within 90 days. Filing amended tax return 2009 Disclosure of return information to trustee. Filing amended tax return 2009   Upon written request, current and earlier returns of the debtor are open to inspection by or disclosure to the trustee or receiver. Filing amended tax return 2009 However, in bankruptcy cases other than those of individuals filing under chapter 7 or 11, such as a corporate bankruptcy, the IRS must find that the trustee has a material interest that will be affected by information on the return. Filing amended tax return 2009 Material interest is generally defined as a financial or monetary interest. Filing amended tax return 2009 Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Filing amended tax return 2009 Receiverships Court-established receiverships sometimes arise in connection with bankruptcies. Filing amended tax return 2009 Certain court-established receiverships should be treated as qualified settlement funds ("QSFs") for purposes of IRC section 468B and the underlying Treasury Regulations. Filing amended tax return 2009 QSFs are required to file an annual income tax return, Form 1120-SF, U. Filing amended tax return 2009 S. Filing amended tax return 2009 Income Tax Return for Settlement Funds. Filing amended tax return 2009 More information about QSFs may be found in Treasury Regulation sections 1. Filing amended tax return 2009 468B-1 through -5. Filing amended tax return 2009 Determination of Tax The determination of the proper amount of tax due for a tax year begins with the bankruptcy estate's filing of Form 1041, and the individual debtor's filing of Form 1040, or for bankrupt entities filing Forms 1065, 1120, or 1120S. Filing amended tax return 2009 After a return is filed, the IRS will either accept the return as filed or select the return for examination. Filing amended tax return 2009 Under examination the IRS may redetermine the tax liability shown on the return. Filing amended tax return 2009 If the bankruptcy estate or debtor disagrees with the redetermined tax due, the tax as redetermined by the IRS may be contested in the bankruptcy court, or Tax Court, as applicable. Filing amended tax return 2009 See Court Jurisdiction over Tax Matters, later. Filing amended tax return 2009 Prompt Determination Requests Pursuant to Rev. Filing amended tax return 2009 Proc. Filing amended tax return 2009 2006-24, 2006-22 I. Filing amended tax return 2009 R. Filing amended tax return 2009 B. Filing amended tax return 2009 943, www. Filing amended tax return 2009 irs. Filing amended tax return 2009 gov/irb/2006-22_IRB/ar12, as modified by Announcement 2011-77, www. Filing amended tax return 2009 irs. Filing amended tax return 2009 gov/irb/2011-51_IRB/ar13, the bankruptcy trustee may request a determination of any unpaid tax liability incurred by the bankruptcy estate during the administration of the case, by filing a tax return and a request for such determination with the IRS. Filing amended tax return 2009 Unless the return is fraudulent or contains a material misrepresentation, the estate, trustee, debtor, and any successor to the debtor are discharged from liability upon payment of the tax: As determined by the IRS, As determined by the bankruptcy court, after completion of the IRS examination, or As shown on the return, if the IRS does not: Notify the trustee within 60 days after the request for determination that the return has been selected for examination, or Complete the examination and notify the trustee of any tax due within 180 days after the request (or any additional time permitted by the bankruptcy court). Filing amended tax return 2009 Making the request for determination. Filing amended tax return 2009   As detailed in Rev. Filing amended tax return 2009 Proc. Filing amended tax return 2009 2006-24, as modified by Announcement 2011-77, to request a prompt determination of any unpaid tax liability of the estate, the trustee must file a signed written request, in duplicate, with the Internal Revenue Service, Centralized Insolvency Operation, P. Filing amended tax return 2009 O. Filing amended tax return 2009 Box 7346, Philadelphia, PA 19101–7346 (marked “Request for Prompt Determination”). Filing amended tax return 2009   The request must be submitted in duplicate and must be executed under penalties of perjury. Filing amended tax return 2009 In addition, the trustee must submit along with the request an exact copy of the return(s) filed by the trustee with the IRS for each completed tax period. Filing amended tax return 2009 The request must contain the following information: A statement indicating that it is a Request for Prompt Determination of Tax Liability, specifying the type of return and tax period for each return being filed. Filing amended tax return 2009 The name and location of the office where the return was filed. Filing amended tax return 2009 The name of the debtor. Filing amended tax return 2009 Debtor's social security number, TIN, or EIN. Filing amended tax return 2009 Type of bankruptcy estate. Filing amended tax return 2009 Bankruptcy case number. Filing amended tax return 2009 Court where the bankruptcy case is pending. Filing amended tax return 2009   The copy of the return(s) submitted with the request must be an exact copy of a valid return. Filing amended tax return 2009 A request for prompt determination will be considered incomplete and returned to the trustee if it is filed with a copy of a document that does not qualify as a valid return. Filing amended tax return 2009    To qualify as valid, a return must meet certain criteria, including a signature under penalties of perjury. Filing amended tax return 2009 A document filed by the trustee with the jurat stricken, deleted, or modified will not qualify as a valid return. Filing amended tax return 2009 Examination of return. Filing amended tax return 2009   The IRS will notify the trustee within 60 days from receipt of the request whether the return filed by the trustee has been selected for examination or has been accepted as filed. Filing amended tax return 2009 If the return is selected for examination, it will be examined as soon as possible. Filing amended tax return 2009 The IRS will notify the trustee of any tax due within 180 days from receipt of the application or within any additional time permitted by the bankruptcy court. Filing amended tax return 2009   If a prompt determination request is incomplete, all the documents received by the IRS will be returned to the trustee by the assigned Field Insolvency Office with an explanation identifying the missing item(s) and instructions to re-file the request once corrected. Filing amended tax return 2009   Once corrected, the request must be filed with the IRS at the Field Insolvency Office address specified in the correspondence accompanying the returned incomplete request. Filing amended tax return 2009   In the case of an incomplete request submitted with a copy of an invalid return document, the trustee must file a valid original return with the appropriate IRS office and submit a copy of that return with the corrected request when the request is re-filed. Filing amended tax return 2009 Note. Filing amended tax return 2009 An incomplete request includes those submitted with a copy of a return form, the original of which does not qualify as a valid return. Filing amended tax return 2009   The 60-day period to notify the trustee whether the return is accepted as filed or has been selected for examination does not begin to run until a complete request package is recei
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U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

Taxpayers with an AGI (Adjusted Gross Income) of $58,000 or less can electronically file their tax return for free using freefile. Taxpayers with an AGI greater than $58,000 can either use the Free File Fillable Forms or efile by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, view the complete Free File Software list and the services provided.

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchange rates can be found at Foreign Currency and Currency Exchange Rates. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

 

Permanent IRS Offices Outside the United States
Office Address Office Phone Numbers and Email

U.S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49) (69) 7535-3811 to request an appointment.

Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Monday through Thursday
U.S. Embassy
Internal Revenue Service
London
24/31 Grosvenor Square
London W1A 1 AE
England
Walk-in assistance
Tuesday through Thursday
9:00 a.m. - 1:00 p.m. and 2:00 p.m. - 4:00 p.m.

Phone Service
Tel: [44] (207) 894-0477
Monday 9 a.m. to 4 p.m.
Tuesday through Thursday 9 a.m. to 12:00 noon.
Fax: [44] (207) 495-4224
U.S. Embassy
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08
France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov
U.S. Embassy Beijing
Internal Revenue Service
No. 55 An Jia Lou Lu
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only.
Wednesdays 1:00 p.m. – 4:00 p.m.
Call or email to request an appointment.

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
Email: irs.beijing@irs.gov (for all inquiries)

 

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate.

References/Related Topics

Page Last Reviewed or Updated: 31-Jan-2014

The Filing Amended Tax Return 2009

Filing amended tax return 2009 22. Filing amended tax return 2009   Impuestos Table of Contents IntroductionGobierno tribal de indios estadounidenses. Filing amended tax return 2009 Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Filing amended tax return 2009 Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Filing amended tax return 2009 Ejemplos. Filing amended tax return 2009 Formulario 1099-S. Filing amended tax return 2009 Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones Introduction Este capítulo trata de los impuestos que puede deducir si detalla sus deducciones en el Anexo A (Formulario 1040). Filing amended tax return 2009 También explica cuáles impuestos puede deducir en otros anexos o formularios y cuáles impuestos no puede deducir. Filing amended tax return 2009 Este capítulo trata sobre los siguientes temas: Impuestos sobre los ingresos (federales, estatales, locales, y extranjeros). Filing amended tax return 2009 Impuestos generales sobre ventas (estatales y locales). Filing amended tax return 2009 Impuestos sobre bienes raíces (estatales, locales, y extranjeros). Filing amended tax return 2009 Impuestos sobre bienes muebles (estatales y locales). Filing amended tax return 2009 Impuestos y cargos que usted no puede deducir. Filing amended tax return 2009 Use la Tabla 22-1 como guía para determinar cuáles impuestos se pueden deducir. Filing amended tax return 2009 Hay una sección al final del capítulo que le explica cuál formulario debe usar para deducir diferentes tipos de impuestos. Filing amended tax return 2009 Impuestos de negocio. Filing amended tax return 2009   Puede deducir ciertos impuestos solamente si son gastos ordinarios y necesarios de su ocupación o negocio o si los incurre para generar ingresos. Filing amended tax return 2009 Para información sobre estos impuestos, vea la Publicación 535, Business Expenses (Gastos de negocio), en inglés. Filing amended tax return 2009 Impuestos estatales o locales. Filing amended tax return 2009   Éstos son impuestos gravados por los 50 estados, posesiones (territorios no autónomos) de los EE. Filing amended tax return 2009 UU. Filing amended tax return 2009 o cualquiera de sus subdivisiones políticas (tal como un condado o una ciudad) o por el Distrito de Columbia. Filing amended tax return 2009 Gobierno tribal de indios estadounidenses. Filing amended tax return 2009   Un gobierno tribal de indios estadounidenses, al que el Secretario del Tesoro reconoce que desempeña funciones gubernamentales sustanciales, se considera un estado para el propósito de reclamar una deducción tributaria. Filing amended tax return 2009 Los impuestos sobre los ingresos, impuestos sobre bienes raíces e impuestos sobre bienes muebles gravados por dicho gobierno tribal de indios estadounidenses (o por cualquiera de sus subdivisiones tratadas como si fueran subdivisiones políticas de un estado) son deducibles. Filing amended tax return 2009 Impuestos generales sobre las ventas. Filing amended tax return 2009   Estos son impuestos que se gravan a tasa fija sobre ventas al por menor. Filing amended tax return 2009 Dichos impuestos corresponden a una amplia gama de diferentes tipos de artículos. Filing amended tax return 2009 Impuestos extranjeros. Filing amended tax return 2009   Éstos son impuestos que grava un país extranjero o cualesquiera de sus subdivisiones políticas. Filing amended tax return 2009 Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos extranjeros para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés Requisitos para Deducir Todo Impuesto Para que un impuesto sea deducible, se tienen que cumplir los dos requisitos siguientes: Se le tiene que gravar el impuesto a usted. Filing amended tax return 2009 Usted tiene que pagar el impuesto durante su año tributario. Filing amended tax return 2009 Se le tiene que gravar el impuesto a usted. Filing amended tax return 2009   En general, sólo puede deducir los impuestos que se le gravan a usted. Filing amended tax return 2009   Generalmente, puede deducir impuestos sobre bienes muebles sólo si usted es el dueño de la propiedad. Filing amended tax return 2009 Si su cónyuge es dueño de la propiedad y paga impuestos sobre bienes raíces correspondientes a la misma, los impuestos se pueden deducir en la declaración separada de su cónyuge o en su declaración conjunta. Filing amended tax return 2009 Tiene que pagar el impuesto durante su año tributario. Filing amended tax return 2009   Si es un contribuyente que usa el método contable a base de efectivo para pagar sus impuestos, puede deducir sólo aquellos impuestos que de hecho pagó durante su año tributario. Filing amended tax return 2009 Si paga sus impuestos con cheque, el día en que envía o entrega el cheque se considera la fecha de pago, con tal de que el cheque sea aceptado por la institución financiera. Filing amended tax return 2009 Si utiliza una cuenta para pagar por teléfono (como una tarjeta de crédito o retiro de fondos electrónico), la fecha de pago será la fecha en el estado de cuentas de la institución financiera indicando cuándo se hizo el pago. Filing amended tax return 2009 Si usted disputa una obligación tributaria y es un contribuyente que usa el método a base de efectivo para pagar sus impuestos, puede deducir el impuesto únicamente en el año en que de hecho lo paga (o transfiere dinero u otros bienes para cumplir con la obligación en disputa). Filing amended tax return 2009 Vea la Publicación 538, Accounting Periods and Methods (Períodos y métodos contables), en inglés, para más detalles. Filing amended tax return 2009    Si usa el método contable a base de lo devengado, vea la Publicación 538, en inglés, para más información. Filing amended tax return 2009 Impuestos sobre los Ingresos Esta sección explica cuáles impuestos estatales y locales sobre los ingresos (incluyendo aportaciones del empleado a fondos estatales de beneficios) y cuáles impuestos sobre ingresos extranjeros se pueden deducir. Filing amended tax return 2009 Impuestos Estatales y Locales sobre los Ingresos Puede deducir los impuestos estatales o locales sobre los ingresos. Filing amended tax return 2009 Sin embargo, puede eligir deducir los impuestos generales estatales y locales sobre ventas en vez de deducir los impuestos estatales y locales sobre los ingresos. Filing amended tax return 2009 Vea Impuestos Generales sobre las Ventas , mas adelante. Filing amended tax return 2009 Excepción. Filing amended tax return 2009    No puede deducir impuestos estatales y locales que pague sobre ingresos exentos del impuesto federal sobre el ingreso, a menos que el ingreso exento del impuesto sea ingreso de intereses. Filing amended tax return 2009 Por ejemplo, no puede deducir la parte del impuesto estatal sobre el ingreso que se grava sobre un subsidio por costo de vida exento del impuesto federal sobre el ingreso. Filing amended tax return 2009 Qué Deducir Su deducción puede ser por impuestos retenidos, pagos de impuesto estimado u otros pagos de impuestos conforme a lo siguiente: Impuestos retenidos. Filing amended tax return 2009   Puede deducir los impuestos estatales y locales sobre el ingreso retenidos de su sueldo en el año en que son retenidos. Filing amended tax return 2009 Sus Formularios W-2 indicarán la cantidad. Filing amended tax return 2009 Los Formularios W-2G, 1099-G, 1099-R, y 1099-MISC también pueden indicar los impuestos sobre los ingresos estatales y locales retenidos. Filing amended tax return 2009 Pagos de impuesto estimado. Filing amended tax return 2009   Puede deducir los pagos de impuesto estimado que hizo durante el año a un gobierno estatal o local. Filing amended tax return 2009 Sin embargo, tendrá que tener una base razonable para hacer los pagos de impuesto estimado. Filing amended tax return 2009 Todo pago de impuesto estimado estatal o local que no haya sido hecho de buena fe en el momento del pago no es deducible. Filing amended tax return 2009 Por ejemplo, usted hizo un pago estimado del impuesto estatal sobre el ingreso. Filing amended tax return 2009 No obstante, el cálculo aproximado de su obligación tributaria estatal resulta en que va a recibir un reembolso de todo su pago estimado. Filing amended tax return 2009 Usted no tenía ninguna base razonable para creer que podría adeudar algún impuesto estatal sobre el ingreso adicional y no puede deducir el pago de impuesto estimado. Filing amended tax return 2009 Reembolso aplicado a los impuestos. Filing amended tax return 2009   Puede deducir toda parte de un reembolso de impuestos estatales y locales sobre el ingreso de un año anterior que haya elegido utilizar para pagar sus impuestos estimados estatales o locales sobre el ingreso del año 2013. Filing amended tax return 2009    No reste de la deducción ninguno de los siguientes artículos: Todo reembolso de (o crédito por) el impuesto estatal o local sobre el ingreso (o crédito) que espere recibir para el año 2013. Filing amended tax return 2009 Todo reembolso de (o crédito por) impuestos estatales y locales sobre los ingresos de un año anterior que de hecho haya recibido en 2013. Filing amended tax return 2009   Sin embargo, todo o parte de este reembolso (o crédito) puede ser tributable. Filing amended tax return 2009 Vea Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso , más adelante. Filing amended tax return 2009 Declaraciones federales separadas. Filing amended tax return 2009   Si usted y su cónyuge presentan declaraciones separadas del impuesto estatal, local y federal sobre el ingreso, cada uno puede deducir en su declaración federal sólo la cantidad de su propio impuesto estatal y local sobre el ingreso que pagó durante el año tributario. Filing amended tax return 2009 Declaraciones conjuntas estatales y locales. Filing amended tax return 2009   Si usted y su cónyuge presentan declaraciones conjuntas estatales y locales y declaraciones federales separadas, cada uno puede deducir en su declaración federal separada parte del total de los impuestos estatales y locales sobre el ingreso pagados durante el año tributario. Filing amended tax return 2009 Puede deducir sólo la cantidad del total de los impuestos que esté en proporción con sus ingresos brutos, comparados con la suma de los ingresos brutos de usted y los de su cónyuge. Filing amended tax return 2009 Sin embargo, no puede deducir más de la cantidad que realmente pagó durante el año. Filing amended tax return 2009 Puede evitar este cálculo si usted y su cónyuge son responsables, conjuntamente y por separado, de pagar la cantidad completa de impuestos estatales y locales sobre el ingreso. Filing amended tax return 2009 De ser así, ambos pueden deducir en sus declaraciones federales separadas la cantidad que de hecho pagó cada uno. Filing amended tax return 2009 Declaración conjunta federal. Filing amended tax return 2009   Si ustedes presentan una declaración conjunta federal, pueden deducir el total de los impuestos estatales y locales sobre el ingreso que pagaron ustedes dos. Filing amended tax return 2009 Aportaciones a fondos de beneficios estatales. Filing amended tax return 2009    Como empleado, puede deducir aportaciones obligatorias hechas a fondos de beneficios estatales y retenidas de su salario que proveen protección contra la pérdida de salario. Filing amended tax return 2009 Por ejemplo, algunos estados requieren que los empleados hagan aportaciones a fondos estatales que proveen beneficios del seguro por incapacidad o desempleo. Filing amended tax return 2009 Los pagos obligatorios hechos a los siguientes fondos de beneficios estatales se pueden deducir como impuestos estatales sobre el ingreso en la línea 5 del Anexo A (Formulario 1040). Filing amended tax return 2009 Fondo de Compensación por Desempleo de Alaska. Filing amended tax return 2009 Fondo de Beneficios por Incapacidad no Laboral de California. Filing amended tax return 2009 Fondo de Beneficios por Incapacidad no Laboral de Nueva Jersey. Filing amended tax return 2009 Fondo de Compensación por Desempleo de Nueva Jersey. Filing amended tax return 2009 Fondo de Beneficios por Incapacidad no Laboral de Nueva York. Filing amended tax return 2009 Fondo de Compensación por Desempleo de Pennsylvania. Filing amended tax return 2009 Fondo de Beneficios Temporales por Incapacidad de Rhode Island. Filing amended tax return 2009 Fondo de Compensación Suplementaria del Seguro Obrero del Estado de Washington. Filing amended tax return 2009    Las aportaciones del empleado a planes de incapacidad privados o voluntarios no son deducibles. Filing amended tax return 2009 Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso. Filing amended tax return 2009   Si recibe un reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso en un año siguiente al año en que los pagó, puede verse obligado a incluir el reembolso en sus ingresos del año en que lo reciba, anotándolo en la línea 10 del Formulario 1040. Filing amended tax return 2009 Esto incluye los reembolsos resultantes de impuestos que han sido retenidos en exceso, aplicados de una declaración de un año anterior, que no han sido calculados correctamente, o que han sido calculados nuevamente, debido a una declaración enmendada. Filing amended tax return 2009 Si no detalló sus deducciones en el año anterior, no incluya el reembolso en los ingresos. Filing amended tax return 2009 Si dedujo los impuestos en el año anterior, incluya todo o parte del reembolso en la línea 10 del Formulario 1040 en el año en que reciba el reembolso. Filing amended tax return 2009 Para obtener una explicación de cuánto incluir, vea Recuperaciones de Fondos en el capítulo 12. Filing amended tax return 2009 Impuestos Extranjeros sobre los Ingresos Generalmente, puede tomar una deducción o un crédito por los impuestos sobre los ingresos que le grava un país extranjero o una posesión (territorio no autónomo) de los Estados Unidos. Filing amended tax return 2009 Sin embargo, no puede tomar una deducción ni un crédito por impuestos sobre los ingresos gravados a usted por otros países, que usted pagó sobre ingresos exentos del impuesto de los EE. Filing amended tax return 2009 UU. Filing amended tax return 2009 , conforme a la exclusión de ingresos ganados en el extranjero o la exclusión por concepto de vivienda en el extranjero. Filing amended tax return 2009 Para información sobre estas exclusiones, vea la Publicación 54, Tax Guide for U. Filing amended tax return 2009 S. Filing amended tax return 2009 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los EE. Filing amended tax return 2009 UU. Filing amended tax return 2009 en el extranjero), en inglés. Filing amended tax return 2009 Para información sobre el crédito por impuestos extranjeros, vea la Publicación 514, en inglés. Filing amended tax return 2009 Impuestos Generales sobre las Ventas Puede optar por deducir impuestos generales estatales y locales sobre ventas, en lugar de impuestos estatales y locales sobre los ingresos, como deducción detallada en la línea 5b del Anexo A (Formulario 1040). Filing amended tax return 2009 Usted puede calcular la deducción de impuestos sobre las ventas usando los gastos reales o las tablas correspondientes a impuestos estatales y locales. Filing amended tax return 2009 Gastos reales. Filing amended tax return 2009   Normalmente, puede deducir los impuestos generales estatales y locales reales sobre las ventas (incluidos los impuestos de uso compensatorio) si la tasa de impuestos era igual a la tasa del impuesto general sobre las ventas. Filing amended tax return 2009 No obstante, los impuestos sobre las ventas de comida, ropa, suministros médicos y vehículos motorizados son deducibles como impuestos generales sobre las ventas aun si la tasa de impuestos era inferior a la tasa del impuesto general sobre las ventas. Filing amended tax return 2009 Si pagó impuestos sobre la venta de un vehículo motorizado a una tasa superior a la tasa del impuesto general sobre las ventas, puede deducir sólo la cantidad de impuestos que hubiera pagado conforme a la tasa del impuesto general sobre las ventas correspondientes a dicho vehículo. Filing amended tax return 2009 Si usa el método basado en los gastos reales, tiene que tener recibos para demostrar los impuestos generales pagados sobre las ventas. Filing amended tax return 2009 No incluya impuestos sobre las ventas pagado en los artículos utilizados en su actividad comercial o empresarial. Filing amended tax return 2009 Vehículos de motor. Filing amended tax return 2009   Para propósitos de esta sección, los vehículos de motor incluyen: automóviles, motocicletas, casas rodantes, vehículos recreativos, vehículos utilitarios deportivos, camiones, camionetas y vehículos para uso fuera de la carretera. Filing amended tax return 2009 Esto también incluye los impuestos sobre las ventas en un vehículo arrendado, pero no en los vehículos utilizados en su actividad comercial o empresarial. Filing amended tax return 2009 Tablas de las tarifas opcionales para impuestos sobre las ventas. Filing amended tax return 2009   En vez de usar los gastos reales, puede calcular la deducción por impuestos generales estatales y locales sobre las ventas consultando las tablas de tarifas para el impuesto estatal y local sobre las ventas en las Instrucciones del Anexo A (Formulario1040). Filing amended tax return 2009 Además, tal vez pueda añadir los impuestos generales estatales y locales sobre las ventas pagados sobre ciertos artículos específicos. Filing amended tax return 2009   Su cantidad correspondiente de las tarifas está basada en el estado donde vive, sus ingresos y el número de exenciones reclamadas en su declaración de impuestos. Filing amended tax return 2009 Sus ingresos son el ingreso bruto ajustado más todo artículo no sujeto a impuestos, como los siguientes: Intereses exentos de impuestos. Filing amended tax return 2009 Beneficios para veteranos. Filing amended tax return 2009 Paga por combate no tributable. Filing amended tax return 2009 Compensación del seguro obrero. Filing amended tax return 2009 La parte no sujeta a impuestos de los beneficios del Seguro Social y de la jubilación de empleados ferroviarios. Filing amended tax return 2009 La parte no sujeta a impuestos de una cuenta IRA, pensión o distribuciones de una anualidad, a excepción de las reinversiones. Filing amended tax return 2009 Pagos de beneficios de asistencia pública. Filing amended tax return 2009   Si vivió en diferentes estados del país durante el mismo año tributario, tiene que prorratear la cantidad de las tarifas correspondiente a cada estado en el que vivió según las fechas en que vivió que en cada estado. Filing amended tax return 2009 Vea las instrucciones de la línea 5 del Anexo A (Formulario 1040) para detalles adicionales. Filing amended tax return 2009 Impuestos sobre Bienes Raíces Los impuestos sobre bienes raíces deducibles son todos los impuestos estatales, locales o extranjeros sobre bienes raíces que se graven para el bienestar general del público. Filing amended tax return 2009 Puede deducir dichos impuestos sólo si se basan en el valor tasado de los bienes raíces y son cobrados uniformemente contra todos los bienes dentro de la jurisdicción de las autoridades tributarias. Filing amended tax return 2009 Los impuestos sobre bienes raíces deducibles no suelen incluir impuestos cobrados por beneficios locales ni mejoras que aumentan el valor de los bienes. Filing amended tax return 2009 Tampoco incluyen cargos detallados por servicios (tal como la recogida de basura) que se les cobran a bienes específicos o ciertas personas, aunque se les pague el cargo a las autoridades tributarias. Filing amended tax return 2009 Para más información sobre impuestos y cargos que no son deducibles, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , más adelante. Filing amended tax return 2009 Inquilinos-accionistas de una sociedad anónima de cooperativa de viviendas. Filing amended tax return 2009   Normalmente, si es inquilino-accionista de una sociedad anónima de cooperativa de viviendas, puede deducir la cantidad pagada a dicha sociedad anónima que corresponda a su parte de los impuestos sobre bienes raíces que dicha sociedad anónima pagó, o en los que incurrió por la vivienda de usted. Filing amended tax return 2009 La sociedad anónima debería proporcionarle un estado de cuentas en el cual indica la parte de los impuestos que le corresponde. Filing amended tax return 2009 Para más información, vea las Special Rules for Cooperatives (Reglas especiales para cooperativas), en la Publicación 530, en inglés. Filing amended tax return 2009 División de los impuestos sobre bienes raíces entre compradores y vendedores. Filing amended tax return 2009   Si compró o vendió bienes raíces durante el año, los impuestos sobre bienes raíces tienen que ser divididos entre el comprador y el vendedor. Filing amended tax return 2009   El comprador y el vendedor tienen que dividir los impuestos de bienes raíces basándose en el número de días del año tributario para bienes raíces (el período relacionado con el impuesto gravado) que cada uno fue dueño de la propiedad. Filing amended tax return 2009 Al vendedor se le trata como si hubiese pagado los impuestos hasta la fecha de la venta, pero sin incluir dicha fecha. Filing amended tax return 2009 Al comprador se le trata como si hubiese pagado los impuestos a partir de la fecha de la venta. Filing amended tax return 2009 Esto corresponde independientemente de las fechas de gravamen bajo la ley local. Filing amended tax return 2009 Generalmente, esta información se incluye en el estado de liquidación proporcionado al cierre. Filing amended tax return 2009    Si usted (el vendedor) no puede deducir los impuestos hasta que se paguen debido a su uso del método contable a base de efectivo, y el comprador de su propiedad es personalmente responsable de pagar el impuesto, se considera que usted ha pagado su parte del impuesto en el momento de la venta. Filing amended tax return 2009 Esto le permite deducir su parte del impuesto hasta la fecha de venta aunque de hecho no lo haya pagado. Filing amended tax return 2009 Sin embargo, también tiene que incluir la cantidad de dicho impuesto en el precio de venta de la propiedad. Filing amended tax return 2009 El comprador tiene que incluir la misma cantidad en su costo de la propiedad. Filing amended tax return 2009   Calcule su deducción tributaria sobre cada propiedad comprada o vendida durante el año tributario para bienes raíces conforme a lo siguiente: Hoja de Trabajo 22-1. Filing amended tax return 2009 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces 1. Filing amended tax return 2009 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces   2. Filing amended tax return 2009 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad   3. Filing amended tax return 2009 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing amended tax return 2009 4. Filing amended tax return 2009 Multiplique la línea 1 por la línea 3. Filing amended tax return 2009 Ésta es su deducción. Filing amended tax return 2009 Anótela en la línea 6 del Anexo A (Formulario 1040). Filing amended tax return 2009   Nota: Repita los pasos 1 al 4 para cada propiedad que compró o vendió durante el año tributario para bienes raíces. Filing amended tax return 2009 La deducción total es la suma de las cantidades de la línea 4 para todas las propiedades. Filing amended tax return 2009 Impuestos sobre bienes raíces de años anteriores. Filing amended tax return 2009   No divida impuestos morosos entre el comprador y el vendedor si dichos impuestos corresponden a un año tributario de bienes raíces anterior al año en que se vendió la propiedad. Filing amended tax return 2009 Aunque el comprador acuerde pagar los impuestos morosos, el mismo no los puede deducir y tiene que sumarlos al costo de la propiedad. Filing amended tax return 2009 El vendedor puede deducir estos impuestos pagados por el comprador. Filing amended tax return 2009 Sin embargo, el vendedor tiene que incluirlos en el precio de venta. Filing amended tax return 2009 Ejemplos. Filing amended tax return 2009   Los siguientes ejemplos demuestran cómo se dividen los impuestos sobre bienes raíces entre el comprador y el vendedor. Filing amended tax return 2009 Ejemplo 1. Filing amended tax return 2009 El año tributario de bienes raíces de José y María Blanco, tanto para su antigua vivienda como para su nueva vivienda, es el año natural. Filing amended tax return 2009 El plazo para pagar vence el 1 de agosto. Filing amended tax return 2009 El impuesto sobre su antigua vivienda, vendida el 7 de mayo, era $620. Filing amended tax return 2009 El impuesto sobre su nueva vivienda, comprada el 3 de mayo, es $732. Filing amended tax return 2009 Se considera que José y María han pagado una parte proporcional de los impuestos para bienes raíces sobre la antigua vivienda aunque de hecho no se los pagaron a las autoridades tributarias. Filing amended tax return 2009 Por otro lado, pueden declarar sólo una parte proporcional de los impuestos que pagaron sobre su nueva propiedad, aunque pagaron la cantidad completa. Filing amended tax return 2009 José y María fueron dueños de su antigua vivienda durante 126 días del año tributario para bienes raíces (del 1 de enero al 6 de mayo, el día antes de la venta). Filing amended tax return 2009 Calculan su deducción tributaria sobre su antigua vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Filing amended tax return 2009 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Antigua Vivienda 1. Filing amended tax return 2009 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $620 2. Filing amended tax return 2009 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 126 3. Filing amended tax return 2009 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing amended tax return 2009 3452 4. Filing amended tax return 2009 Multiplique la línea 1 por la línea 3. Filing amended tax return 2009 Ésta es su deducción. Filing amended tax return 2009 Anótela en la línea 6 del Anexo A (Formulario 1040). Filing amended tax return 2009 $214 Como los compradores de su antigua vivienda pagaron todos los impuestos, José y María también incluyen los $214 en el precio de venta de la antigua vivienda. Filing amended tax return 2009 Los compradores suman los $214 al costo de su vivienda. Filing amended tax return 2009 José y María fueron dueños de su nueva vivienda durante el año tributario para bienes raíces por 243 días (del 3 de mayo al 31 de diciembre, incluyendo la fecha de compra). Filing amended tax return 2009 Calculan su deducción tributaria sobre su nueva vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Filing amended tax return 2009 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Filing amended tax return 2009 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $732 2. Filing amended tax return 2009 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Filing amended tax return 2009 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing amended tax return 2009 6658 4. Filing amended tax return 2009 Multiplique la línea 1 por la línea 3. Filing amended tax return 2009 Ésta es su deducción. Filing amended tax return 2009 Anótela en la línea 6 del Anexo A (Formulario 1040). Filing amended tax return 2009 $487 Como José y María pagaron todos los impuestos sobre la nueva vivienda, suman $245 ($732 pagados menos una deducción de $487) a su costo de la nueva vivienda. Filing amended tax return 2009 Los vendedores suman estos $245 a su precio de venta y deducen los $245 como impuesto sobre los bienes raíces. Filing amended tax return 2009 La deducción por el impuesto sobre bienes raíces de José y María por sus antiguas y nuevas viviendas es la suma de $214 y $487, o sea $701. Filing amended tax return 2009 Anotarán esta cantidad en la línea 6 del Anexo A (Formulario 1040). Filing amended tax return 2009 Ejemplo 2. Filing amended tax return 2009 Jorge y Helena Moreno compraron una nueva casa el 3 de mayo del año 2013. Filing amended tax return 2009 Su año tributario de bienes raíces para la nueva casa es el año natural. Filing amended tax return 2009 Los impuestos sobre bienes raíces para el año 2012 fueron gravados en el estado donde viven los Moreno el 1 de enero del año 2013. Filing amended tax return 2009 El plazo para pagar los impuestos venció el 31 de mayo del año 2013 y el 31 de octubre del año 2013. Filing amended tax return 2009 Los Moreno acordaron pagar todos los impuestos morosos después de la fecha de compra. Filing amended tax return 2009 Los impuestos sobre bienes raíces para el año 2012 fueron $680. Filing amended tax return 2009 Pagaron $340 el 31 de mayo del año 2012 y $340 el 31 de octubre del año 2013. Filing amended tax return 2009 Estos impuestos fueron para el año tributario de bienes raíces de 2012. Filing amended tax return 2009 Los Moreno no pueden deducirlos ya que no fueron dueños de la propiedad hasta el año 2013. Filing amended tax return 2009 En lugar de ello, tienen que añadir $680 al costo de su nueva vivienda. Filing amended tax return 2009 En enero del año 2014, los Moreno reciben su estado de cuenta del impuesto sobre bienes raíces del año 2013 por $752 y pagarán esta cantidad en el año 2014. Filing amended tax return 2009 Los Moreno fueron dueños de su nueva vivienda por 243 días (desde el 3 de mayo hasta el 31 de diciembre) durante el año tributario para bienes raíces de 2013. Filing amended tax return 2009 Calcularán su deducción tributaria para el año 2014 conforme a lo siguiente: Hoja de Trabajo 22-1. Filing amended tax return 2009 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Filing amended tax return 2009 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $752 2. Filing amended tax return 2009 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Filing amended tax return 2009 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing amended tax return 2009 6658 4. Filing amended tax return 2009 Multiplique la línea 1 por la línea 3. Filing amended tax return 2009 Ésta es su deducción. Filing amended tax return 2009 Anótela en la línea 6 del Anexo A (Formulario 1040). Filing amended tax return 2009 $501 Los impuestos restantes de $251 (los $752 pagados menos una deducción de $501) que fueron pagados en el año 2014, junto con los $680 que fueron pagados en el año 2013, se suman al costo de su nueva vivienda. Filing amended tax return 2009 Debido a que se considera que los impuestos hasta la fecha de venta han sido pagados por el vendedor en la fecha de venta, éste tiene derecho a una deducción tributaria de $931 para el año 2013. Filing amended tax return 2009 Ésta es la suma de los $680 del año 2012 y los $251 por los 122 días durante los cuales fue dueño de la vivienda en el año 2013. Filing amended tax return 2009 El vendedor también tiene que incluir los $931 en el precio de venta cuando calcule la ganancia o pérdida en la venta. Filing amended tax return 2009 El vendedor debería ponerse en contacto con los Moreno en enero del año 2014 para averiguar cuánto impuesto sobre bienes raíces se debe pagar para el año 2013. Filing amended tax return 2009 Formulario 1099-S. Filing amended tax return 2009   Para ciertas ventas o intercambios de bienes raíces, la persona encargada del cierre de la venta (generalmente el agente a cargo del cierre) prepara el Formulario 1099-S, Proceeds From Real Estate Transactions (Ganancias procedentes de transacciones de bienes raíces), en inglés, para declarar cierta información al IRS y al vendedor de la propiedad. Filing amended tax return 2009 El recuadro 2 del Formulario 1099-S es para las utilidades brutas de la venta y debería incluir la parte de la obligación tributaria por bienes raíces correspondiente al vendedor que el comprador pagará a partir de la fecha de la venta. Filing amended tax return 2009 El comprador incluye estos impuestos en la base del costo de la propiedad y el vendedor deduce esta cantidad como un impuesto pagado y lo incluye en el precio de venta de la propiedad. Filing amended tax return 2009   Para una transacción de bienes raíces que incluya una vivienda, todo impuesto sobre bienes raíces que el vendedor haya pagado por adelantado pero que es la obligación del comprador aparece en el recuadro 5 del Formulario 1099-S. Filing amended tax return 2009 El comprador deduce esta cantidad como un impuesto sobre bienes raíces y el vendedor reduce esa misma cantidad de su deducción del impuesto sobre bienes raíces (o la incluye en el ingreso). Filing amended tax return 2009 Vea Reembolso (o rebaja) , más adelante. Filing amended tax return 2009 Impuestos depositados en plica. Filing amended tax return 2009   Si su pago hipotecario mensual incluye una cantidad depositada en plica (puesta bajo la custodia de un tercero) para impuestos sobre bienes raíces, es posible que no pueda deducir toda la cantidad que fue depositada en plica. Filing amended tax return 2009 Puede deducir sólo el impuesto sobre bienes raíces que el tercero de hecho les pagó a las autoridades tributarias. Filing amended tax return 2009 Si el tercero no le avisa de la cantidad de impuesto sobre bienes raíces pagada en nombre suyo, póngase en contacto con el tercero o las autoridades tributarias para averiguar la cantidad que debe usar en su declaración. Filing amended tax return 2009 Tenencia en su totalidad. Filing amended tax return 2009   Si usted y su cónyuge tuvieron propiedad conyugal en su totalidad y presentan declaraciones federales separadas, cada uno de ustedes puede deducir sólo los impuestos que cada uno de ustedes pagó sobre la propiedad. Filing amended tax return 2009 Personas divorciadas. Filing amended tax return 2009   Si su acuerdo de divorcio o separación declara que usted tiene que pagar los impuestos sobre bienes raíces por una vivienda cuyos dueños son usted y su cónyuge, una parte de sus pagos podría ser deducible como pensión para el cónyuge divorciado y otra parte como impuestos sobre bienes raíces. Filing amended tax return 2009 Vea Impuestos y seguro en el capítulo 18 para más información. Filing amended tax return 2009 Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. Filing amended tax return 2009   Si es ministro de la iglesia o miembro de los servicios militares y recibe una asignación para su vivienda que puede excluir de sus ingresos, aún puede deducir todos los impuestos sobre bienes raíces que pague sobre su vivienda. Filing amended tax return 2009 Reembolso (o rebaja). Filing amended tax return 2009   Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que pagó ese año, tiene que reducir su deducción por la cantidad que se le ha reembolsado. Filing amended tax return 2009 Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que dedujo en un año anterior (ya sea como deducción detallada o como aumento en la deducción estándar), generalmente tiene que incluir el reembolso o la rebaja en los ingresos del año en que lo reciba. Filing amended tax return 2009 Sin embargo, la cantidad que se incluye en los ingresos se limita a la cantidad de la deducción que disminuyó su impuesto en el año anterior. Filing amended tax return 2009 Para más información, vea Recuperación de Fondos en el capítulo 12. Filing amended tax return 2009 Tabla 22-1. Filing amended tax return 2009 ¿Qué Impuestos Puede Deducir? Tipo de Impuestos Puede Deducir No Puede Deducir Honorarios y Cargos Honorarios y cargos que son gastos de su ocupación o negocio o de la generación de ingresos. Filing amended tax return 2009 Honorarios y cargos que no son gastos de su ocupación o negocio o de la generación de ingresos, tales como cargos de licencias para conducir, inspección de vehículos, estacionamiento o cargos por servicios de agua (vea Impuestos y Cargos que no Puede Deducir ). Filing amended tax return 2009     Multas y sanciones. Filing amended tax return 2009 Impuestos sobre los Ingresos Impuestos estatales y locales sobre los ingresos. Filing amended tax return 2009 Impuestos federales sobre los ingresos. Filing amended tax return 2009   Impuestos extranjeros sobre los ingresos. Filing amended tax return 2009 Aportaciones del empleado a planes de seguro por incapacidad privados o voluntarios. Filing amended tax return 2009   Aportaciones del empleado a fondos estatales, tal como se indica bajo Aportaciones a fondos de beneficios estatales . Filing amended tax return 2009 Impuestos generales estatales y locales sobre las ventas si opta por deducir impuestos estatales y locales sobre los ingresos. Filing amended tax return 2009 Impuestos Generales sobre las Ventas Impuestos generales estatales y locales sobre las ventas, incluyendo los impuestos de uso compensatorio. Filing amended tax return 2009 Impuestos estatales y locales sobre los ingresos si opta por deducir impuestos generales estatales y locales sobre las ventas. Filing amended tax return 2009 Otros Impuestos Impuestos que son gastos de su ocupación o negocio. Filing amended tax return 2009 Impuestos federales sobre artículos de uso y consumo, tal como el impuesto sobre gasolina, que no son gastos de su ocupación o negocio o de la generación de ingresos. Filing amended tax return 2009   Impuestos sobre bienes que generan ingresos del alquiler o de regalías. Filing amended tax return 2009 Impuestos per cápita. Filing amended tax return 2009   Impuestos sobre una profesión u ocupación. Filing amended tax return 2009 Vea el capítulo 28. Filing amended tax return 2009     La mitad del impuesto sobre el trabajo por cuenta propia pagado. Filing amended tax return 2009   Impuestos sobre Bienes Muebles Impuestos estatales y locales sobre bienes muebles. Filing amended tax return 2009 Aranceles de aduanas que no son gastos de su ocupación o negocio o de la generación de ingresos. Filing amended tax return 2009 Impuestos sobre Bienes Raíces Impuestos estatales y locales sobre bienes raíces. Filing amended tax return 2009 Impuestos sobre bienes raíces que se tratan como si hubiesen sido gravados a otra persona (vea División de los impuestos sobre bienes raíces entre compradores y vendedores ). Filing amended tax return 2009   Impuestos extranjeros sobre bienes raíces. Filing amended tax return 2009 Impuestos para beneficios locales (con excepciones). Filing amended tax return 2009 Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Filing amended tax return 2009   La parte de los impuestos sobre bienes raíces del inquilino pagada por una sociedad anónima cooperativa de viviendas. Filing amended tax return 2009 Cargos por la recogida de basura y desperdicios (hay excepciones). Filing amended tax return 2009 Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Filing amended tax return 2009     Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Filing amended tax return 2009     Cuotas de la asociación de propietarios de viviendas. Filing amended tax return 2009 Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Los pagos de los siguientes no suelen ser deducibles como impuestos sobre bienes raíces: Impuestos por beneficios locales. Filing amended tax return 2009 Cargos detallados por servicios (tales como cargos por la recogida de basura y desperdicios). Filing amended tax return 2009 Impuestos de traspaso (impuestos de timbre). Filing amended tax return 2009 Aumentos del alquiler ocasionados por aumentos en los impuestos sobre bienes raíces. Filing amended tax return 2009 Cuotas de la asociación de propietarios de vivienda. Filing amended tax return 2009 Impuestos por beneficios locales. Filing amended tax return 2009   Los impuestos deducibles sobre bienes raíces no suelen incluir impuestos gravados por beneficios locales y mejoras que tienden a aumentar el valor de la propiedad. Filing amended tax return 2009 Estos incluyen impuestos por mejoras de calles, aceras o banquetas, cañerías principales, alcantarillado, instalaciones de estacionamiento público y mejoras parecidas. Filing amended tax return 2009 Debe aumentar la base de su propiedad por la cantidad pagada. Filing amended tax return 2009   Los impuestos sobre beneficios locales se pueden deducir únicamente si son por mantenimiento, reparaciones o cargos de intereses relacionados con aquellos beneficios. Filing amended tax return 2009 Si sólo una parte de los impuestos es por mantenimiento, reparaciones o intereses, tiene que poder determinar cuánta fue la cantidad de dicha parte para reclamar la deducción. Filing amended tax return 2009 Si no puede determinar qué parte del impuesto es por mantenimiento, reparaciones o intereses, ninguna parte de éste es deducible. Filing amended tax return 2009    Los impuestos sobre beneficios locales podrían incluirse en su factura del impuesto sobre bienes raíces. Filing amended tax return 2009 Si las autoridades tributarias (o prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Filing amended tax return 2009 Debe usar las reglas indicadas anteriormente para determinar si puede deducir el impuesto sobre beneficios locales. Filing amended tax return 2009 Comuníquese con las autoridades tributarias si necesita información adicional sobre un cargo específico indicado en su factura del impuesto sobre bienes raíces. Filing amended tax return 2009 Cargos detallados por servicios. Filing amended tax return 2009    Un cargo detallado por servicios sobre una propiedad o persona específica no es un impuesto, aun si el cargo se paga a las autoridades tributarias. Filing amended tax return 2009 Por ejemplo, no puede deducir el cargo como un impuesto sobre bienes raíces si es: Un cargo unitario por el abastecimiento de un servicio (tal como un cargo de $5 que se cobra por cada 1,000 galones de agua que use), Un cargo periódico por un servicio residencial (tal como un cargo de $20 al mes o $240 al año que se le cobra a cada propietario de viviendas por la recogida de basura) o Un cargo fijo que se cobra por un solo servicio provisto por su gobierno (tal como un cargo de $30 por cortar el césped por haberla dejado crecer más de lo permitido conforme al reglamento local). Filing amended tax return 2009    Tiene que revisar su factura del impuesto sobre bienes raíces para determinar si algún cargo detallado no deducible, como los que se enumeran anteriormente, se ha incluido en la factura. Filing amended tax return 2009 Si las autoridades tributarias (o el prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Filing amended tax return 2009 Excepción. Filing amended tax return 2009   Los cargos que se utilizan para mantener o mejorar servicios (tal como la recogida de basura o la protección policial o contra incendios) son deducibles como impuestos sobre bienes raíces si: Los cargos se gravan a una tasa similar para todos los bienes en la jurisdicción que impone el impuesto, Los fondos recaudados no tienen designación específica; en vez de ello, están mezclados con fondos fiscales generales y Los fondos utilizados para mantener y mejorar servicios no se limitan a la cantidad de dichos cargos recaudados ni están determinados por dicha cantidad. Filing amended tax return 2009 Impuestos de traspaso (impuestos de timbre). Filing amended tax return 2009   No se pueden deducir los impuestos de traspaso ni impuestos similares, ni los cargos sobre la venta de una vivienda personal. Filing amended tax return 2009 Si los paga el vendedor, son gastos de la venta y reducen la cantidad generada por la venta. Filing amended tax return 2009 Si los paga el comprador, se incluyen en la base del costo de los bienes. Filing amended tax return 2009 Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Filing amended tax return 2009   Si su arrendador aumenta su alquiler en forma de recargo tributario (surcharge) debido a un aumento de los impuestos sobre bienes raíces, no puede deducir dicho aumento como impuesto. Filing amended tax return 2009 Cuotas de la asociación de propietarios de vivienda. Filing amended tax return 2009   Estos cargos no se pueden deducir porque son gravados por la asociación de propietarios de vivienda y no por el gobierno estatal o local. Filing amended tax return 2009 Impuestos sobre Bienes Muebles El impuesto sobre bienes muebles es deducible si es un impuesto estatal o local que: Se cobra sobre bienes muebles, Se basa únicamente en el valor de los bienes muebles y Se cobra anualmente, aunque se pague más o menos una vez al año. Filing amended tax return 2009 Se puede considerar que un impuesto que reúna los requisitos anteriores ha sido cobrado sobre bienes muebles aunque sea para el ejercicio de un privilegio. Filing amended tax return 2009 Por ejemplo, un impuesto anual basado en el valor reúne los requisitos como impuesto sobre bienes muebles, aunque se denomine un cargo de registro y sea para el privilegio de registrar automóviles o utilizarlos en las carreteras. Filing amended tax return 2009 Si el impuesto se basa parcialmente en el valor y parcialmente en otros criterios, puede reunir los requisitos en parte. Filing amended tax return 2009 Ejemplo. Filing amended tax return 2009 El estado en el que vive cobra un impuesto anual del 1% del valor, más 50 centavos por quintal (cien libras de peso) de un vehículo por el registro del mismo. Filing amended tax return 2009 Usted pagó $32 basados en el valor ($1,500) y peso (3,400 libras) de su automóvil. Filing amended tax return 2009 Puede deducir $15 (1% x $1,500) como un impuesto sobre bienes muebles, ya que esa parte se basa en el valor. Filing amended tax return 2009 Los $17 restantes ($0. Filing amended tax return 2009 50 x 34), basados en el peso, no se pueden deducir. Filing amended tax return 2009 Impuestos y Cargos que no Puede Deducir Muchos impuestos del gobierno federal, estatal y local no son deducibles porque no pertenecen a las categorías mencionadas anteriormente. Filing amended tax return 2009 Otros impuestos y cargos, tales como los impuestos federales sobre los ingresos, no son deducibles debido a que la ley tributaria prohibe específicamente la deducción de éstos. Filing amended tax return 2009 Vea la Tabla 22-1. Filing amended tax return 2009 Los impuestos y cargos que generalmente no se pueden deducir incluyen los siguientes: Impuestos sobre la nómina. Filing amended tax return 2009 Esto incluye los impuestos del Seguro Social, Medicare e impuestos sobre la jubilación ferroviaria retenidos de su paga. Filing amended tax return 2009 No obstante, una mitad del impuesto que usted paga sobre el trabajo por cuenta propia es deducible. Filing amended tax return 2009 Asimismo, es posible que los impuestos del Seguro Social y otros impuestos laborales sobre la nómina que usted paga sobre el salario de un empleado doméstico se puedan incluir en los gastos médicos deducibles o en los gastos del cuidado de hijos que le permitan reclamar el crédito por gastos del cuidado de menores y dependientes. Filing amended tax return 2009 Para más información, vea los capítulos 21 y 32. Filing amended tax return 2009 Impuestos sobre caudales hereditarios, herencias, legados o sucesiones. Filing amended tax return 2009 No obstante, puede deducir la parte del impuesto sobre la herencia atribuible al ingreso proveniente de un difunto si usted, como beneficiario, tiene que incluir dicho ingreso en su propio ingreso bruto. Filing amended tax return 2009 En este caso, deduzca el impuesto sobre la herencia como deducción miscelánea no sujeta al límite del 2% del ingreso bruto ajustado. Filing amended tax return 2009 Para más información, vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Filing amended tax return 2009 Impuestos federales sobre los ingresos. Filing amended tax return 2009 Incluye impuestos sobre los ingresos retenidos de su paga. Filing amended tax return 2009 Multas y sanciones. Filing amended tax return 2009 No puede deducir multas y sanciones pagadas a un gobierno por la violación de alguna ley, incluidas cantidades afines de garantía que haya perdido. Filing amended tax return 2009 Impuestos sobre donaciones. Filing amended tax return 2009 Cargos por licencias. Filing amended tax return 2009 No puede deducir cargos por licencias para propósitos personales (cargos por licencia matrimonial, licencias para conducir y permiso para perros). Filing amended tax return 2009 Impuestos per cápita. Filing amended tax return 2009 No puede deducir los impuestos per cápita estatales o locales. Filing amended tax return 2009 Muchos impuestos y cargos que no se enumeraron anteriormente tampoco pueden ser deducidos, a menos que sean gastos ordinarios y necesarios de una actividad comercial o una actividad que genere ingresos. Filing amended tax return 2009 Para otros cargos que no se pueden deducir, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , anteriormente. Filing amended tax return 2009 Dónde se Anotan las Deducciones Los impuestos se deducen en los siguientes anexos: Impuestos estatales y locales sobre los ingresos. Filing amended tax return 2009    Estos impuestos se deducen en la línea 5 del Anexo A (Formulario 1040), aunque su única fuente de ingresos sea de negocios, alquileres o regalías. Filing amended tax return 2009 Marque el recuadro a en la línea 5. Filing amended tax return 2009 Impuestos generales sobre las ventas. Filing amended tax return 2009   Los impuestos sobre las ventas se deducen en la línea 5 del Anexo A (Formulario 1040). Filing amended tax return 2009 Usted tiene que marcar el recuadro b en la línea 5. Filing amended tax return 2009 Si elige deducir estos impuestos, no puede deducir impuestos estatales y locales sobre los ingresos en el recuadro a de la línea 5 del Anexo A (Formulario 1040). Filing amended tax return 2009 Impuestos extranjeros sobre los ingresos. Filing amended tax return 2009   Por lo general, los impuestos que paga a un país extranjero o una posesión (territorio no autónomo) estadounidense pueden ser reclamados como una deducción detallada en la línea 8 del Anexo A (Formulario 1040) o como un crédito a su favor para su impuesto sobre el ingreso de los EE. Filing amended tax return 2009 UU. Filing amended tax return 2009 en la línea 47 del Formulario 1040. Filing amended tax return 2009 Para reclamar el crédito, es posible que tenga que llenar y adjuntar el Formulario 1116, en inglés. Filing amended tax return 2009 Para más información, vea el capítulo 37 de esta publicación, las Instrucciones del Formulario 1040 o la Publicación 514, estos dos últimos en inglés. Filing amended tax return 2009 Impuestos sobre bienes raíces e impuestos sobre bienes muebles. Filing amended tax return 2009    Los impuestos sobre bienes raíces e impuestos sobre bienes muebles se anotan en las líneas 6 y 7, respectivamente, del Anexo A (Formulario 1040), a menos que se paguen sobre bienes utilizados en su negocio. Filing amended tax return 2009 En tal caso, se anotan en el Anexo C, Anexo C-EZ o Anexo F (Formulario 1040). Filing amended tax return 2009 Los impuestos sobre propiedad que genere ingresos de alquiler o de regalías se anotan en el Anexo E (Formulario 1040). Filing amended tax return 2009 Impuestos sobre el trabajo por cuenta propia. Filing amended tax return 2009    Deduzca la mitad de su impuesto sobre el trabajo por cuenta propia en la línea 27 del Formulario 1040. Filing amended tax return 2009 Otros impuestos. Filing amended tax return 2009    Todos los demás impuestos deducibles se anotan en la línea 8 del Anexo A (Formulario 1040). Filing amended tax return 2009 Prev  Up  Next   Home   More Online Publications