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Form 1040x Fillable

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Form 1040x Fillable

Form 1040x fillable Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. Form 1040x fillable Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Form 1040x fillable S. Form 1040x fillable income taxes on certain items of income they receive from sources within the United States. Form 1040x fillable These reduced rates and exemptions vary among countries and specific items of income. Form 1040x fillable If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. Form 1040x fillable Also see Publication 519. Form 1040x fillable Many of the individual states of the United States tax the income of their residents. Form 1040x fillable Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. Form 1040x fillable Tax treaties reduce the U. Form 1040x fillable S. Form 1040x fillable taxes of residents of foreign countries. Form 1040x fillable With certain exceptions, they do not reduce the U. Form 1040x fillable S. Form 1040x fillable taxes of U. Form 1040x fillable S. Form 1040x fillable citizens or residents. Form 1040x fillable U. Form 1040x fillable S. Form 1040x fillable citizens and residents are subject to U. Form 1040x fillable S. Form 1040x fillable income tax on their worldwide income. Form 1040x fillable Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Form 1040x fillable S. Form 1040x fillable citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. Form 1040x fillable Foreign taxing authorities sometimes require certification from the U. Form 1040x fillable S. Form 1040x fillable Government that an applicant filed an income tax return as a U. Form 1040x fillable S. Form 1040x fillable citizen or resident, as part of the proof of entitlement to the treaty benefits. Form 1040x fillable See Form 8802, Application for United States Residency Certification, to request a certification. Form 1040x fillable Disclosure of a treaty-based position that reduces your tax. Form 1040x fillable   If you take the position that any U. Form 1040x fillable S. Form 1040x fillable tax is overruled or otherwise reduced by a U. Form 1040x fillable S. Form 1040x fillable treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Form 1040x fillable If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. Form 1040x fillable The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. Form 1040x fillable For more information, see Publication 519 and the Form 8833 instructions. Form 1040x fillable   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Form 1040x fillable Corporations are subject to a $10,000 penalty for each failure. Form 1040x fillable Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. Form 1040x fillable Pay for certain personal services performed in the United States. Form 1040x fillable Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Form 1040x fillable Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Form 1040x fillable Wages, salaries, and pensions paid by a foreign government. Form 1040x fillable Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. Form 1040x fillable For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Form 1040x fillable Terms defined. Form 1040x fillable   Several terms appear in many of the discussions that follow. Form 1040x fillable The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Form 1040x fillable The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Form 1040x fillable   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. Form 1040x fillable   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. Form 1040x fillable Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. Form 1040x fillable These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Form 1040x fillable Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Form 1040x fillable Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Form 1040x fillable Regardless of these limits, income of Bangladesh entertainers is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. Form 1040x fillable Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable If the ship or aircraft is operated by a U. Form 1040x fillable S. Form 1040x fillable enterprise, the income is subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable If the resident of Bangladesh is a shareholder in a U. Form 1040x fillable S. Form 1040x fillable corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Form 1040x fillable S. Form 1040x fillable corporation. Form 1040x fillable The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. Form 1040x fillable S. Form 1040x fillable tax at the rate of 15%. Form 1040x fillable Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. Form 1040x fillable S. Form 1040x fillable residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Form 1040x fillable S. Form 1040x fillable residents), and Do not have a regular base available in the United States for performing the services. Form 1040x fillable If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. Form 1040x fillable Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the residents meet four requirements. Form 1040x fillable They are in the United States for no more than 183 days during the calendar year. Form 1040x fillable The income earned in the calendar year in the United States is not more than $5,000. Form 1040x fillable Their income is paid by or for an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The income is not borne by a permanent establishment or regular base of the employer in the United States. Form 1040x fillable Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Form 1040x fillable However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. Form 1040x fillable Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Form 1040x fillable Under that provision, business profits are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax unless the individual has a permanent establishment in the United States. Form 1040x fillable If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x fillable Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Form 1040x fillable Under that provision, business profits are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax unless the individual has a permanent establishment in the United States. Form 1040x fillable If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x fillable Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Form 1040x fillable Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. Form 1040x fillable S. Form 1040x fillable company. Form 1040x fillable Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. Form 1040x fillable Under that provision, business profits are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax unless the individual has a permanent establishment in the United States. Form 1040x fillable If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x fillable Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Form 1040x fillable Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if it is not more than $10,000 for the year. Form 1040x fillable If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. Form 1040x fillable S. Form 1040x fillable resident, and is not borne by a permanent establishment in the United States. Form 1040x fillable Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. Form 1040x fillable Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Form 1040x fillable Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to directors' fees for service on the board of directors of a U. Form 1040x fillable S. Form 1040x fillable corporation. Form 1040x fillable These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). Form 1040x fillable However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Form 1040x fillable S. Form 1040x fillable and Chinese governments is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Commonwealth of Independent States Income that residents of a C. Form 1040x fillable I. Form 1040x fillable S. Form 1040x fillable member receive for performing personal services in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if those residents are in the United States for no more than 183 days during the tax year. Form 1040x fillable Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. Form 1040x fillable I. Form 1040x fillable S. Form 1040x fillable member or a resident of a C. Form 1040x fillable I. Form 1040x fillable S. Form 1040x fillable member is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Form 1040x fillable Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Form 1040x fillable Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Form 1040x fillable Directors' fees received by residents of Cyprus for service on the board of directors of a U. Form 1040x fillable S. Form 1040x fillable corporation are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. Form 1040x fillable Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available, they are taxed only on income attributable to the fixed base. Form 1040x fillable Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the following three requirements are met. Form 1040x fillable The resident is present in the United States for no more than 183 days in any 12-month period. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. Form 1040x fillable Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable If the ship or aircraft is operated by a U. Form 1040x fillable S. Form 1040x fillable enterprise, the income is subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Form 1040x fillable Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they are in the United States for no more than 89 days during the tax year. Form 1040x fillable Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet four requirements. Form 1040x fillable They are in the United States for no more than 89 days during the tax year. Form 1040x fillable They are employees of a resident of, or a permanent establishment in, Egypt. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable Their income is subject to Egyptian tax. Form 1040x fillable This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. Form 1040x fillable These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Form 1040x fillable Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the following requirements are met. Form 1040x fillable The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Form 1040x fillable Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. Form 1040x fillable Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet three requirements. Form 1040x fillable They are in the United States for no more than 183 days during any 12-month period. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Form 1040x fillable The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. Form 1040x fillable These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. Form 1040x fillable France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet three requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. Form 1040x fillable These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Form 1040x fillable Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if their visit is principally supported by public funds of France. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Form 1040x fillable Under that provision, business profits are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax unless the individual has a permanent establishment in the United States. Form 1040x fillable If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x fillable Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the residents meet three requirements. Form 1040x fillable They are in the United States for no more than 183 days during the calendar year. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable The income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. Form 1040x fillable Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. Form 1040x fillable S. Form 1040x fillable tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. Form 1040x fillable Income of German entertainers or athletes is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Form 1040x fillable Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. Form 1040x fillable The pay, regardless of amount, is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. Form 1040x fillable Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet three requirements. Form 1040x fillable They are in the United States for no more than 183 days during the tax year. Form 1040x fillable Their income is paid by or on behalf of an employer who is not a resident of the United States. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable If the ship or aircraft is operated by a U. Form 1040x fillable S. Form 1040x fillable enterprise, the pay is subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Form 1040x fillable Under that provision, business profits are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax unless the individual has a permanent establishment in the United States. Form 1040x fillable If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x fillable Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. Form 1040x fillable S. Form 1040x fillable company. Form 1040x fillable Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available, they are taxed only on income attributable to the fixed base. Form 1040x fillable Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet three requirements. Form 1040x fillable They are present in the United States for no more than 183 days during the tax year. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Form 1040x fillable The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. Form 1040x fillable S. Form 1040x fillable enterprise. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. Form 1040x fillable Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. Form 1040x fillable Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x fillable Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet three requirements. Form 1040x fillable They are present in the United States no more than 119 days during any consecutive 12-month period. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Form 1040x fillable Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the individual is a member of the regular complement of the ship or aircraft. Form 1040x fillable These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. Form 1040x fillable Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. Form 1040x fillable Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable However, amounts received for attending meetings in Ireland are not subject to U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax. Form 1040x fillable These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Form 1040x fillable Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they are in the United States for no more than 182 days during the tax year. Form 1040x fillable Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet four requirements. Form 1040x fillable They are in the United States for no more than 182 days during the tax year. Form 1040x fillable They are employees of a resident of, or a permanent establishment in, Israel. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable Their income is subject to Israeli tax. Form 1040x fillable The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Form 1040x fillable Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the following requirements are met. Form 1040x fillable The residents are in the United States for no more than 183 days during the tax year. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Form 1040x fillable S. Form 1040x fillable enterprise is subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. Form 1040x fillable Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. Form 1040x fillable S. Form 1040x fillable contractor. Form 1040x fillable If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. Form 1040x fillable There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Form 1040x fillable Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet four requirements. Form 1040x fillable They are in the United States for no more than 183 days during the tax year. Form 1040x fillable Their income is paid by or for an employer who is not a resident of the United States. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable Their net income received for the services is not more than $5,000 during the tax year. Form 1040x fillable Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable If the ship or aircraft is operated by a U. Form 1040x fillable S. Form 1040x fillable enterprise, the pay is subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. Form 1040x fillable Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Form 1040x fillable S. Form 1040x fillable corporations are exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. Form 1040x fillable Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. Form 1040x fillable Under that provision, business profits are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax unless the individual has a permanent establishment in the United States. Form 1040x fillable If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Form 1040x fillable Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. Form 1040x fillable If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x fillable Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the following three requirements are met. Form 1040x fillable The resident is in the United States for no more than 183 days in any 12-month period. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. Form 1040x fillable If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the residents meet four requirements. Form 1040x fillable They are in the United States for no more than 182 days during the tax year. Form 1040x fillable They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Form 1040x fillable Their compensation is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable Their income for those services is not more than $3,000. Form 1040x fillable Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. Form 1040x fillable Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x fillable Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the following requirements are met. Form 1040x fillable The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Form 1040x fillable S. Form 1040x fillable enterprise. Form 1040x fillable The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Form 1040x fillable Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. Form 1040x fillable Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x fillable Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the following requirements are met. Form 1040x fillable The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Form 1040x fillable S. Form 1040x fillable enterprise. Form 1040x fillable The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Form 1040x fillable Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. Form 1040x fillable Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x fillable If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x fillable Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x fillable The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. Form 1040x fillable S. Form 1040x fillable enterprise. Form 1040x fillable The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Form 1040x fillable Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Form 1040x fillable Under that provision, business profits are exempt from U. Form 1040x fillable S. Form 1040x fillable income tax unless the individual has a permanent establishment in the United States. Form 1040x fillable If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Form 1040x fillable Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet the following requirements. Form 1040x fillable They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x fillable Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Form 1040x fillable Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Form 1040x fillable S. Form 1040x fillable tax. Form 1040x fillable Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the individual is a member of the regular complement of the ship or aircraft. Form 1040x fillable Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. Form 1040x fillable If they have a fixed base available, they are taxed only on income attributable to the fixed base. Form 1040x fillable Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if the following three requirements are met. Form 1040x fillable The resident is present in the United States for no more than 183 days in a 12-month period. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x fillable The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Form 1040x fillable These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. Form 1040x fillable This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Form 1040x fillable Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Form 1040x fillable S. Form 1040x fillable tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Form 1040x fillable Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. Form 1040x fillable If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. Form 1040x fillable Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the residents meet three requirements. Form 1040x fillable They are in the United States for less than 183 days during the tax year. Form 1040x fillable They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. Form 1040x fillable Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x fillable Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Form 1040x fillable Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the individual is a member of the regular complement of the ship or aircraft. Form 1040x fillable These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. Form 1040x fillable Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Form 1040x fillable Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x fillable S. Form 1040x fillable income tax if the following three requirements are met. Form 1040x fillable The resident is in the United States for no more than 183 days during the tax year. Form 1040x fillable The income is paid by, or on behalf of, an employer who is not a U. Form 1040x fillable S. Form 1040x fillable resident. Form 1040x fillable The income is not borne by a permanent establishment or fixed base the employer has in the United States. Form 1040x fillable Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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These tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Enforcing Laws

Examination Coverage

Examination Coverage: Recommended and Average Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined by Type of Return and Internal Revenue Region, District, and Service Center and Fiscal Year
1999     1998     1997      1996     1995

•  Additional Tax and Penalties Recommended After Examination
By Tax Class and by Internal Revenue Regions, Districts and Service Centers and Fiscal Year
1997     1996     1995

Examination Coverage: Individual Income Tax Returns Examined
by Size of Adjusted Gross Income and Fiscal Year

Returns Examined with Unagreed Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined Involving Protection of the Revenue Base
by Type and Size of Return and Fiscal Year

Examination Coverage: Returns Examined Resulting in Refunds
by Type and Size of Return and Fiscal Year


Returns of Tax-Exempt Organizations, Employee Plans, and Government Entities Examined
by Type of Return and Fiscal Year

•  Returns of Tax-Exempt Organizations and Employee Plans Examined, and Recommended Additional Tax After Examinatinon
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

• Returns of Tax-Exempt Organizations, Employee Plans, and Tax-Exempt Bonds Examined
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

Determination Letters Issued on Employee Pension Plans
by Type and Disposition of the Plan and Fiscal Year

Tax-Exempt Guidance and Other Regulatory Activities

Applications for Tax-Exempt Status
by Organization Type and Internal Revenue Code Section and Fiscal Year

Tax-Exempt Organizations and Non-Exempt Charitable Trusts


Delinquent Collection Activities


Criminal Investigation Program
by Status or Disposition and Fiscal Year


Civil Penalties Assessed and Abated
by Type of Tax and Penalty and Fiscal Year


Information Reporting Program
In addition to receiving taxpayers' self-reported income and tax on those tax returns that are filed, the IRS receives independent information about income received and taxes withheld on information returns, such as Forms W-2 and 1099 from employers and other third parties. With its Automated Underreporter Program, the IRS matches these information returns to tax returns and contacts taxpayer to resolve discripancies. 
By Returns Received, Contacts, and Additional Tax and Interest Assessed


Math Errors on Individual Income Tax Returns
During the routine processing of tax returns, the IRS checks for mathematical and clerical errors before refunds are paid,
By type of error




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Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

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Page Last Reviewed or Updated: 24-Mar-2014

The Form 1040x Fillable

Form 1040x fillable Publicación 4492(SP) - Main Contents Tabla de contenidos DefinicionesZona de Desastre del Huracán Katrina Zona de Desastre del Huracán Katrina con Cobertura Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Zona GO de Rita Zona de Desastre del Huracán Wilma Zona de Desastre del Huracán Wilma con Cobertura Zona GO de Wilma Prórrogas de las Fechas de Vencimiento Tributarias Incentivos por Contribuciones CaritativasSuspensión Temporal de los Límites sobre las Contribuciones Caritativas Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Deducción Caritativa por Contribuciones de Inventario de Alimentos Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Pérdidas por Hechos Fortuitos y RobosPlazo para hacer la elección. Form 1040x fillable Período de Reposición para que las Ganancias no sean Reconocidas Pérdidas Netas de Operación Las Cuentas IRA y Otros Planes de JubilaciónDefiniciones Tributación de Distribuciones Calificadas por Motivos de un Huracán Reintegro de Distribuciones Calificadas por Motivos de un Huracán Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Préstamos Provenientes de Planes Calificados Alivio Tributario Adicional para Personas FísicasCrédito por Ingreso del Trabajo y Crédito Tributario por Hijos Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina Créditos Tributarios por Enseñanza Superior Recuperación del Subsidio Hipotecario Federal Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Alivio Tributario para la Reubicación Temporal Alivio Tributario Adicional para Empresas Asignación (Descuento) Especial de Depreciación Mayor Deducción Conforme a la Sección 179 Crédito por Oportunidad de Trabajo Créditos por la Retención de Empleados Crédito por Vivienda del Huracán Katrina Costos de Reforestación Costos de Demolición y Limpieza Aumento del Crédito Tributario por Rehabilitación Solicitud de Copia o Apógrafo de la Declaración de Impuestos Cómo Obtener Ayuda con los Impuestos Definiciones En esta publicación se utilizarán las siguientes definiciones: Zona de Desastre del Huracán Katrina La zona de desastre del huracán Katrina abarca el área que el Presidente declaró zona mayor de desastre debido al huracán Katrina, antes del 14 de septiembre del 2005. Form 1040x fillable La zona de desastre del huracán Katrina abarca los estados de Alabama, Florida, Louisiana y Mississippi en su totalidad. Form 1040x fillable Zona de Desastre del Huracán Katrina con Cobertura El IRS ha designado una parte de la zona del huracán Katrina como zona de desastre con cobertura. Form 1040x fillable La zona de desastre del huracán Katrina con cobertura abarca las siguientes áreas en cuatro estados distintos: Alabama. Form 1040x fillable   Los condados de Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox y Winston. Form 1040x fillable Florida. Form 1040x fillable   Los condados de Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa y Walton. Form 1040x fillable Louisiana. Form 1040x fillable   Todas las parroquias. Form 1040x fillable Mississippi. Form 1040x fillable   Todos los condados. Form 1040x fillable Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) La Zona GO (también denominada zona central del desastre) abarca una parte de la zona de desastre ocasionada por el huracán Katrina que la Agencia Federal para el Manejo de Emergencias (conocida por sus siglas en inglés, FEMA) determinó ser elegible para recibir ayuda individual por sí sola o para recibir ambas ayuda individual y asistencia pública de parte del gobierno federal. Form 1040x fillable La Zona GO incluye las siguientes áreas en tres estados distintos: Alabama. Form 1040x fillable   Los condados de Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa y Washington. Form 1040x fillable Louisiana. Form 1040x fillable   Las parroquias de Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Form 1040x fillable Bernard, St. Form 1040x fillable Charles, St. Form 1040x fillable Helena, St. Form 1040x fillable James, St. Form 1040x fillable John the Baptist, St. Form 1040x fillable Martin, St. Form 1040x fillable Mary, St. Form 1040x fillable Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge y West Feliciana. Form 1040x fillable Mississippi. Form 1040x fillable   Los condados de Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston y Yazoo. Form 1040x fillable Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) La zona de desastre del huracán Rita (también designada por el IRS como la zona de desastre de Rita con cobertura) abarca aquella que el Presidente declaró desastre mayor antes del 6 de octubre del 2005 debido al huracán Rita. Form 1040x fillable La zona de desastre del huracán Rita con cobertura incluye los estados de Louisiana y Texas en su totalidad. Form 1040x fillable Zona GO de Rita La Zona GO de Rita abarca la parte de la zona del huracán Rita que FEMA determinó ser elegible para recibir asistencia individual por sí sola o para recibir ambas asistencia pública e individual del gobierno federal. Form 1040x fillable La Zona GO de Rita incluye las siguientes áreas en dos estados: Louisiana. Form 1040x fillable   Las parroquias de Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Form 1040x fillable Landry, St. Form 1040x fillable Martin, St. Form 1040x fillable Mary, St. Form 1040x fillable Tammany, Terrebonne, Vermilion, Vernon y West Baton Rouge. Form 1040x fillable Texas. Form 1040x fillable   Los condados de Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler y Walker. Form 1040x fillable Zona de Desastre del Huracán Wilma La zona de desastre del huracán Wilma abarca aquella zona que el Presidente declaró como desastre mayor antes del 14 de noviembre del 2005 debido al huracán Wilma. Form 1040x fillable La zona de desastre del huracán Wilma abarca el estado de Florida en su totalidad. Form 1040x fillable Zona de Desastre del Huracán Wilma con Cobertura Una parte de la zona de desastre del huracán Wilma ha sido designada por el IRS como zona de desastre de Wilma con cobertura. Form 1040x fillable La zona de desastre del huracán Wilma con cobertura incluye los siguientes condados: Florida. Form 1040x fillable   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Form 1040x fillable Lucie y Sarasota. Form 1040x fillable Zona GO de Wilma La Zona GO de Wilma abarca la parte de la zona del huracán Wilma que FEMA determinó ser elegible para recibir asistencia individual por sí sola o para recibir ambas asistencia pública e individual del gobierno federal. Form 1040x fillable La Zona GO de Wilma incluye los siguientes condados: Florida. Form 1040x fillable   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach y St. Form 1040x fillable Lucie. Form 1040x fillable Prórrogas de las Fechas de Vencimiento Tributarias El IRS ha extendido las fechas de vencimiento aplicables para presentar la declaración de impuestos, el pago de impuestos y para efectuar ciertos trámites que tengan fecha de vencimiento hasta el 28 de febrero del 2006, en el caso de contribuyentes que se vieron afectados por los huracanes Katrina, Rita o Wilma. Form 1040x fillable La prórroga es aplicable a fechas de vencimiento (fechas de vencimiento originales o prorrogadas) que ocurren durante los períodos siguientes: Después del 28 de agosto del 2005 (23 de agosto del 2005 para los contribuyentes afectados en Florida) y antes del 28 de febrero del 2006 para contribuyentes afectados por el huracán Katrina. Form 1040x fillable Después del 22 de septiembre del 2005 y antes del 28 de febrero del 2006 para los contribuyentes afectados por el huracán Rita. Form 1040x fillable Después del 22 de octubre del 2005 y antes del 28 de febrero del 2006 para los contribuyentes afectados por el huracán Wilma. Form 1040x fillable Contribuyentes afectados. Form 1040x fillable   Los contribuyentes afectados elegibles para obtener una prórroga son los siguientes: Cualquier persona cuyo hogar principal está ubicado en una zona de desastre con cobertura. Form 1040x fillable Cualquier entidad comercial o empresario(a) por cuenta propia cuyo lugar principal de trabajo se encuentra en una zona de desastre con cobertura. Form 1040x fillable Cualquier individuo, entidad comercial o empresario(a) por cuenta propia cuya documentación o registros necesarios para cumplir una determinada fecha de vencimiento prorrogada se encuentran en una zona de desastre con cobertura o cuyo(a) preparador(a) de impuestos tiene su oficina en dicha zona. Form 1040x fillable El hogar principal o lugar principal de trabajo no necesariamente tiene que estar ubicado en la zona con cobertura. Form 1040x fillable Cualquier persona que haya visitado un condado o parroquia en la zona de desastre con cobertura del huracán Katrina o Rita que haya sufrido lesiones o haya perecido (y el caudal hereditario de una persona que haya perecido) como consecuencia del huracán o sus daños posteriores. Form 1040x fillable Cualquier herencia o fideicomiso cuyos registros necesarios para cumplir con una fecha de vencimiento de presentación o pago se encuentran en una zona de desastre con cobertura. Form 1040x fillable Por lo general, cualquier persona que haya trabajado en las actividades de socorro dentro de una zona de desastre con cobertura. Form 1040x fillable Sin embargo, un(a) empleado(a) que realiza tareas de socorro en la zona de desastre de Wilma no es considerado(a) un(a) contribuyente afectado(a), a menos que él o ella esté afiliado(a) con un organismo gubernamental o filantrópico reconocido dedicado a ayudar en dichas actividades de socorro. Form 1040x fillable El o la cónyuge de un(a) contribuyente afectado(a), únicamente en lo que respecta a una declaración conjunta de impuestos. Form 1040x fillable   A fin de asegurar un procesamiento correcto de la documentación, los contribuyentes afectados deben escribir la designación del desastre pertinente con tinta roja en la parte superior de cualesquier formas o documentos que presenten ante el IRS (por ejemplo: “Hurricane Katrina” (Huracán Katrina)). Form 1040x fillable Los contribuyentes afectados también pueden identificarse ante el personal del IRS o hacer preguntas relacionadas con el huracán llamando a la línea especial de emergencia en caso de desastres del IRS: 1-866-562-5227. Form 1040x fillable Actos prorrogados. Form 1040x fillable   Se han prorrogado las fechas de vencimiento para llevar a cabo lo siguiente: Presentación de declaraciones de impuestos sobre el ingreso, herencias, donaciones, traspasos entre generaciones, impuesto sobre artículos de uso y consumo o impuesto sobre la nómina. Form 1040x fillable Pago de cualquier impuesto sobre el ingreso, herencias, donaciones, traspasos entre generaciones, impuesto sobre artículos de uso y consumo o impuesto sobre la nómina. Form 1040x fillable Esto también incluye el pago de impuestos estimados. Form 1040x fillable Hacer ciertas aportaciones, distribuciones, contribuciones a las que se les ha dado un carácter diferente al que tenían o la reinversión que se hace a, o desde, un plan de jubilación calificado. Form 1040x fillable Presentar ciertas peticiones ante el Tribunal Tributario. Form 1040x fillable Presentar una reclamación de crédito o reembolso por cualquier impuesto. Form 1040x fillable Entablar una demanda sobre alguna reclamación de crédito o reembolso. Form 1040x fillable Ciertos otros actos que se describen en el Revenue Procedure 2005-27 (Procedimientos de Impuestos Internos 2005-27). Form 1040x fillable Puede encontrar estos procedimientos en la página 1050 del Internal Revenue Bulletin 2005-20 (Boletín de Impuestos Internos 2005-20) en www. Form 1040x fillable irs. Form 1040x fillable gov/pub/irs-irbs/irb05-20. Form 1040x fillable pdf. Form 1040x fillable Condonación de interés y multas. Form 1040x fillable   El IRS pudiera condonar el interés y las multas sobre cualquier impuesto sobre el ingreso, herencia, donaciones, nómina o artículos de uso y consumo que no se ha pagado en su totalidad durante el plazo de una prórroga. Form 1040x fillable Incentivos por Contribuciones Caritativas Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Individuos. Form 1040x fillable   Las contribuciones calificadas no están sujetas al límite general sobre deducciones detalladas o al límite del 50% del ingreso bruto ajustado (conocido por sus siglas en inglés, AGI). Form 1040x fillable Una contribución calificada es una contribución caritativa que se ha pagado en efectivo o con cheque después del 27 de agosto del 2005 y antes del 1 de enero del 2006, a una organización con un límite del 50% (fuera de ciertas fundaciones privadas que se describen en la sección 509(a)(3)) si usted opta por dejar que el límite del 50% no sea aplicable a estas contribuciones. Form 1040x fillable   Su deducción por contribuciones calificadas está limitada a su ingreso bruto ajustado (AGI) menos su deducción por las demás aportaciones caritativas. Form 1040x fillable Puede traspasar al año siguiente cualquier contribución que no haya podido deducir en el 2005 debido a este límite. Form 1040x fillable En el año 2006, use la cantidad traspasada de sus contribuciones calificadas que no haya usado como traspaso de contribuciones sujetas al límite del 50%. Form 1040x fillable Excepción. Form 1040x fillable   Las contribuciones calificadas no incluyen a una contribución hecha a un fondo o cuenta separados para el(la) cual usted (o cualquier persona a quien usted nombre o designe) tenga o espere tener privilegios de asesoría relacionados con las distribuciones o inversiones basadas en su contribución. Form 1040x fillable Sociedades anónimas. Form 1040x fillable   Una sociedad anónima puede elegir deducir contribuciones calificadas en efectivo independientemente del límite del 10% sobre el ingreso tributable, si las contribuciones se efectuaron después del 27 de agosto del 2005 pero antes del 1 de enero del 2006 a una organización caritativa calificada (sin incluir ciertas fundaciones privadas que se describen en la sección 509(a)(3)), para ayudar en las tareas de socorro del huracán Katrina, Rita o Wilma. Form 1040x fillable La deducción de la sociedad anónima por estas contribuciones calificadas se limita al 100% del ingreso tributable (tal como se modificó para el límite del 10%) menos la deducción de dicha sociedad anónima por el resto de sus contribuciones caritativas. Form 1040x fillable Cualquier contribución calificada que sobrepase ese límite podrá traspasarse a los próximos 5 años, sujeta al límite del 10%. Form 1040x fillable Socios colectivos y accionistas. Form 1040x fillable   Cada socio(a) de una sociedad colectiva y cada accionista de una sociedad anónima de tipo "S" elige por separado no aplicar el límite correspondiente. Form 1040x fillable Más información. Form 1040x fillable   Para obtener mayor información, vea la Publicación 526, Charitable Contributions (Contribuciones Caritativas) o la Publicación 542, Corporations (Sociedades Anónimas), ambas en inglés. Form 1040x fillable La Publicación 526 incluye una hoja de trabajo que puede utilizar para determinar su deducción si es que hay algún límite que sea aplicable a sus contribuciones caritativas. Form 1040x fillable Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos A continuación se indican las tasas estándar por milla especiales que entraron en vigencia en el 2005 y 2006 para cubrir el costo del uso de su automóvil con fines caritativos que estén únicamente relacionados con el huracán Katrina. Form 1040x fillable 29 centavos por milla durante el período del 25 al 31 de agosto del 2005. Form 1040x fillable 34 centavos por milla durante el período del 1 de septiembre al 31 de diciembre del 2005. Form 1040x fillable 32 centavos por milla durante el período del 1 de enero al 31 de diciembre del 2006. Form 1040x fillable Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Usted puede excluir de su ingreso cantidades de dinero que reciba como reembolso de millas por usar un automóvil de pasajeros privado a fin de beneficiar a una organización caritativa calificada que proporciona servicios de socorro relacionados con el huracán Katrina durante el período del 25 de agosto del 2005 al 31 de diciembre del 2006. Form 1040x fillable No puede reclamar una deducción o crédito por cantidades que reciba como reembolso de millas recorridas. Form 1040x fillable Usted debe mantener documentadas las millas recorridas, la hora, el lugar (o uso) y propósito del uso de esas millas. Form 1040x fillable La cantidad que puede excluir del ingreso no puede ser mayor a la tasa estándar por milla para fines laborales (que se muestra a continuación) por gastos en los que incurrió durante los siguientes períodos: 40. Form 1040x fillable 5 centavos por milla para el período del 25 al 31 de agosto del 2005. Form 1040x fillable 48. Form 1040x fillable 5 centavos por milla para el período del 1 de septiembre al 31 de diciembre del 2005. Form 1040x fillable 44. Form 1040x fillable 5 centavos por milla para el período del 1 de enero al 31 de diciembre del 2006. Form 1040x fillable Deducción Caritativa por Contribuciones de Inventario de Alimentos Cualquier contribuyente que trabaje en un oficio o negocio que es elegible para reclamar una deducción por la contribución de un inventario de “alimentos evidentemente nutritivos” a una organización caritativa calificada descrita en la sección 501(c)(3) (a excepción de fundaciones privadas de carácter no operacional) después del 27 de agosto del 2005 y antes del 1 de enero del 2006. Form 1040x fillable Los “alimentos evidentemente nutritivos” son aquellos que reúnen las normas de calidad y contenido de etiquetas que imponen las leyes y reglamentos federales, estatales y locales, aunque es posible que los alimentos no estén listos para la comercialización debido a su apariencia, punto de maduración, frescura, categoría, tamaño, excedente u otras condiciones. Form 1040x fillable La deducción es equivalente al menor de uno de los siguientes: La base de los alimentos donados, más la mitad de la ganancia que se hubiera obtenido si dichos alimentos se hubieran vendido al valor normal en el mercado en la fecha de donación o Dos veces la base de los alimentos donados. Form 1040x fillable El(La) contribuyente debe recibir una certificación de parte del donatario que establezca lo siguiente: Que los alimentos donados se relacionan con la finalidad o la función de la base para exención del donatario conforme a la sección 501(c)(3) y han de usarse únicamente para fines de cuidado de personas enfermas, necesitadas o niños de corta edad y Que los alimentos no se proporcionaron a cambio de dinero, de otra propiedad o servicios algunos. Form 1040x fillable En el caso de un(a) contribuyente que no sea una sociedad anónima de tipo "C", la deducción se limita al 10% del ingreso total neto del(la) contribuyente de todas las actividades comerciales o empresariales de las cuales se efectuaron las contribuciones (calculada sin considerar la deducción por contribuciones caritativas). Form 1040x fillable Por ejemplo, si un(a) contribuyente es un(a) empresario(a) por cuenta propia, un(a) accionista de una sociedad anónima de tipo "S" y además es socio(a) de una sociedad colectiva y cada una de estas entidades efectuó una contribución de inventario de alimentos evidentemente nutritivos, la deducción del(la) contribuyente está limitada al 10% del ingreso total neto de su empresa por cuenta propia, sociedad anónima de tipo "S" y sociedad colectiva (calculada sin considerar la deducción por contribuciones caritativas). Form 1040x fillable Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas A una sociedad anónima (que no sea una sociedad anónima de tipo "S") se le pudiera permitir tomar una deducción caritativa por alguna contribución calificada de libros que haya efectuado después del 27 de agosto del 2005 y antes del 1 de enero del 2006 a una escuela pública que: Imparte una educación primaria o secundaria (kinder hasta el grado número 12, inclusive) y Normalmente mantiene un profesorado docente y un programa de estudios normal y cuenta con estudiantes que asisten al lugar donde las actividades educativas se realizan de manera habitual. Form 1040x fillable La deducción es equivalente al menor de una de las siguientes: La base de los libros donados, más la mitad de la ganancia que se hubiera realizado si dichos libros donados se hubieran vendido al valor normal en el mercado en la fecha de donación o Dos veces la base de los libros donados. Form 1040x fillable La sociedad anónima debe recibir certificación por escrito de la escuela que establezca que los libros donados son adecuados para los programas educativos que imparte la institución y que se utilizarán para esos programas. Form 1040x fillable Pérdidas por Hechos Fortuitos y Robos Los siguientes párrafos explican los cambios realizados a las pérdidas por hechos fortuitos y robos ocasionadas por el huracán Katrina, Rita o Wilma. Form 1040x fillable Para mayor información, vea la Publicación 547(SP), en español. Form 1040x fillable Límites sobre las pérdidas personales por hechos fortuitos o robos ocasionadas por el huracán Katrina, Rita o Wilma. Form 1040x fillable   Las siguientes pérdidas de bienes de uso personal no están sujetas a los límites del 100% o del 10% del ingreso bruto ajustado: Las pérdidas que surgieron en la zona de desastre del huracán Katrina después del 24 de agosto del 2005 y que fueron causadas por el huracán Katrina. Form 1040x fillable Las pérdidas que surgieron en la zona de desastre del huracán Rita después del 22 de septiembre del 2005 y que fueron causadas por el huracán Rita. Form 1040x fillable Las pérdidas que surgieron en la zona de desastre del huracán Wilma después del 22 de octubre del 2005 y que fueron causadas por el huracán Wilma. Form 1040x fillable Las pérdidas calificadas incluyen aquellas por inundaciones u otros hechos fortuitos y por robo que se hayan originado en la zona de desastre del huracán y que fueron provocadas por éste. Form 1040x fillable Instrucciones especiales para personas que eligen reclamar una pérdida por hechos fortuitos o robos a causa del huracán Katrina, Rita o Wilma para el 2004. Form 1040x fillable   Las pérdidas por hechos fortuitos y robos por lo general se deducen sólo en el año en el cual el hecho fortuito ocurrió o se descubrió el robo. Form 1040x fillable Sin embargo, los huracanes Katrina, Rita y Wilma son desastres declarados por el Presidente. Form 1040x fillable Por lo tanto, en su declaración de impuestos del año anterior, puede elegir deducir las pérdidas que sufrió debido a estos huracanes. Form 1040x fillable Si decide hacerlo, utilice las instrucciones siguientes para llenar sus formas. Form 1040x fillable   Las personas que presentan o enmiendan su declaración de impuestos del 2004 cuyas únicas pérdidas por hecho fortuito o robo de sus bienes personales que incluyeron en esa declaración fueron ocasionadas por el huracán Katrina, Rita o Wilma deben anotar lo siguiente en la parte superior de la Forma 1040 ó 1040X: “Hurricane Katrina”, “Hurricane Rita” o “Hurricane Wilma”. Form 1040x fillable También han de completar y adjuntar la Forma 4684, en inglés y escribir “Hurricane Katrina”, “Hurricane Rita” o “Hurricane Wilma” en la línea de puntos junto a la línea 11 y anote -0- en las líneas 11 y 17. Form 1040x fillable   Las personas que presentan o enmiendan su declaración de impuestos del 2004 y que también hayan sufrido una pérdida de sus bienes personales por hecho fortuito o robo no relacionada con los huracanes Katrina, Rita o Wilma, no deben tomar en cuenta la precaución para otros contribuyentes que aparece por encima de la línea 13, la cual estipula que se use una sola Forma 4684, sino que deben completar las líneas de la 13 a la 18 en dos Formas 4684, en inglés. Form 1040x fillable La Forma 1040 ó 1040X y la primera Forma 4684 deben prepararse como se explica anteriormente sólo para pérdidas provocadas por el huracán Katrina, Rita o Wilma. Form 1040x fillable La segunda Forma 4684 debe ser preparada de la manera acostumbrada para todas las ganancias y para aquellas pérdidas que no sean relacionadas con el huracán Katrina, Rita o Wilma. Form 1040x fillable Si ambas Formas 4684 muestran una pérdida en la línea 18, deben incorporar las pérdidas combinadas de esa línea en la línea 19 del Anexo A (Forma 1040). Form 1040x fillable Si en la segunda Forma 4684 hay alguna ganancia en la línea 15, no tome en cuenta las instrucciones de anotar dicha ganancia en el Anexo D (Forma 1040) sino que anote en la línea 19 del Anexo A (Forma 1040) el excedente de la pérdida de la primera Forma 4684 sobre la ganancia proveniente de la línea 15 de la segunda Forma 4684. Form 1040x fillable Plazo para hacer la elección. Form 1040x fillable   Usted debe hacer la elección de reclamar su pérdida por hecho fortuito o robo en el 2004, en la fecha más tardía de entre las siguientes: La fecha de vencimiento (sin prórrogas) para presentar su declaración de impuestos sobre el ingreso del 2005. Form 1040x fillable La fecha de vencimiento (con prórrogas) para presentar su declaración de impuestos sobre el ingreso del 2004. Form 1040x fillable Ejemplo 1. Form 1040x fillable Ejemplo. Form 1040x fillable Si usted es un(a) contribuyente de año calendario, tiene hasta el 17 de abril del 2006 para enmendar su declaración de impuestos del 2004, si desea reclamar una pérdida por hechos fortuitos o robo que haya ocurrido durante el 2005. Form 1040x fillable Período de Reposición para que las Ganancias no sean Reconocidas Por lo general, una conversión involuntaria ocurre cuando los bienes han sido dañados, destruidos, robados, incautados (confiscados), requisados o expropiados (condenados) y usted recibe otros bienes o dinero en pago, como por ejemplo, una indemnización que recibió del seguro o una indemnización por expropiación (condenación). Form 1040x fillable Por lo general, no es necesario que declare una ganancia (si la existe) si reemplaza la propiedad dentro de 2 años (4 años en el caso de un hogar principal ubicado en una zona de desastre declarada por el Presidente). Form 1040x fillable Sin embargo, si los bienes fueron convertidos involuntariamente después del 24 de agosto del 2005 debido al huracán Katrina, se aplicará un plazo de reposición de 5 años si la mayor parte del uso de los bienes de reposición se encuentra en la zona de desastre del huracán Katrina. Form 1040x fillable Para obtener mayor información, vea las Instrucciones para la Forma 4684, en inglés. Form 1040x fillable Pérdidas Netas de Operación Pérdida calificada en una Zona GO. Form 1040x fillable   Por lo general, usted puede traspasar una pérdida neta de operación (conocida por sus siglas en inglés, NOL) a los 2 años tributarios anteriores al año de dicha NOL. Form 1040x fillable Sin embargo, la porción de una NOL que es una pérdida calificada de la Zona GO puede traspasarse a los 5 años tributarios anteriores al año de dicha NOL. Form 1040x fillable Asimismo, el límite del 90% sobre la deducción por el impuesto alternativo del NOL (conocido por sus siglas en inglés, ATNOLD) no aplica a dicha porción de ATNOLD. Form 1040x fillable   Una pérdida calificada de la Zona GO es la menor de una de las siguientes: La pérdida neta de operación (NOL) en exceso de ese año sobre una pérdida de responsabilidad específica de ese año a la cual aplica un traspaso de 10 años. Form 1040x fillable El total de las siguientes deducciones (hasta el punto en que se tomen en consideración al calcular la NOL para ese año tributario): Pérdida calificada por hechos fortuitos de la Zona GO (según se define a continuación), Los gastos de mudanza que se hayan pagado o en los que haya incurrido después del 27 de agosto del 2005 y antes del 1 de enero del 2008, por emplear a una persona cuyo hogar principal se encontraba ubicado en la Zona GO antes del 28 de agosto del 2005 y que no pudo permanecer en esa vivienda a causa del huracán Katrina y cuya ubicación laboral principal (después de esa mudanza) se encuentra en la Zona GO, Gastos temporales de vivienda que haya pagado o en los que haya incurrido después del 27 de agosto del 2005 y antes del 1 de enero del 2008, para albergar a empleados del(la) contribuyente cuya ubicación laboral principal se encontraba en la Zona GO, La depreciación o amortización permisible para cualquier propiedad de la Zona GO por el año en que fue puesta en servicio (aún si decidió no reclamar el descuento por depreciación especial de la Zona GO para dicha propiedad en esa zona) y Gastos de reparación (incluyendo aquellos para la remoción de escombros) que haya pagado o en los que haya incurrido después del 27 de agosto del 2005 y antes del 1 de enero del 2008 por cualquier daño que haya causado el huracán Katrina a la propiedad ubicada en la Zona GO. Form 1040x fillable Pérdida por hechos fortuitos calificada en una Zona GO. Form 1040x fillable   Una pérdida por hechos fortuitos calificada por hechos fortuitos en la Zona GO es cualquier pérdida de propiedad deducible bajo la sección 1231 que se encuentra ubicada en la Zona GO si dicha pérdida fue ocasionada por el huracán Katrina. Form 1040x fillable Para estos fines, la cantidad de la pérdida se reduce a partir de cualquier ganancia reconocida de una conversión involuntaria de propiedad ubicada en la Zona GO a causa del huracán Katrina. Form 1040x fillable Esa pérdida que se consideró al calcular su pérdida calificada para la Zona GO no reúne las condiciones necesarias para la opción de ser considerada pérdida ocurrida durante el año tributario previo. Form 1040x fillable Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. Form 1040x fillable   Por lo general, usted puede traspasar una parte de una pérdida neta de operación (NOL) debida al ingreso y a las deducciones atribuibles a una actividad agrícola a los 5 años tributarios anteriores al año de dicha pérdida. Form 1040x fillable Usted puede tratar el ingreso y las deducciones atribuibles a propiedad maderera calificada como atribuibles a una empresa agrícola si cualquier parte de la propiedad se encuentra ubicada en la Zona GO, la Zona GO Rita o la Zona GO Wilma y el ingreso y deducciones son asignables a la parte de su año tributario posterior a la fecha siguiente que corresponda: El 27 de agosto del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO. Form 1040x fillable El 22 de septiembre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Rita (pero no en la Zona GO). Form 1040x fillable El 22 de octubre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Wilma (pero no en la Zona GO o en la Zona GO de Rita). Form 1040x fillable   Estas reglas no serán aplicables después del 2006. Form 1040x fillable   Sin embargo, estas reglas sólo serán aplicables a un productor maderero que cumpla con lo siguiente: Tiene propiedad de producción maderera calificada (según se define en la Publicación 535, Business Expenses (Gastos de Negocio), en inglés) en la fecha correspondiente a continuación: El 28 de agosto del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO, El 23 de septiembre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Rita (pero no en la Zona GO) o El 23 de octubre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Wilma (pero no en la Zona GO o en la Zona GO de Rita); No sea una sociedad anónima con transacción pública de acciones en un mercado de valores establecido; No sea un fideicomiso para la inversión en bienes inmuebles; No sea dueño(a) de más de 500 acres de propiedad de actividad maderera calificada en las fechas anteriores que correspondan. Form 1040x fillable Más información. Form 1040x fillable   Para obtener mayor información sobre las pérdidas netas de operación, vea la Publicación 536, Net Operating Losses (Pérdidas Netas de Operación) o la Publicación 542, Corporations (Sociedades Anónimas), ambas en inglés. Form 1040x fillable Las Cuentas IRA y Otros Planes de Jubilación Nuevas reglas permiten retiros de dinero favorecidos por los impuestos, pagos de reintegro y préstamos de ciertos planes de jubilación para aquellos contribuyentes que sufrieron pérdidas económicas como consecuencia del huracán Katrina, Rita o Wilma. Form 1040x fillable Definiciones Distribución calificada por motivos del huracán. Form 1040x fillable   La distribución calificada por motivos de un huracán es cualquier distribución que haya recibido de un plan si lo siguiente es aplicable: La distribución se efectuó en las siguientes fechas: Después del 24 de agosto del 2005 y antes del 1 de enero del 2007 en el caso del huracán Katrina; Después del 22 de septiembre del 2005 y antes del 1 de enero del 2007 en el caso del huracán Rita o Después del 22 de octubre del 2005 y antes del 1 de enero del 2007 en el caso del huracán Wilma. Form 1040x fillable Su hogar principal se encontraba ubicado en una zona de desastre del huracán que aparece a continuación en la fecha determinada como se indica: El 28 de agosto del 2005 para la zona de desastre del huracán Katrina. Form 1040x fillable El 23 de septiembre del 2005 para la zona de desastre del huracán Rita. Form 1040x fillable El 23 de octubre del 2005 para la zona de desastre del huracán Wilma. Form 1040x fillable Usted sostuvo una pérdida económica debido al huracán Katrina, Rita o Wilma y su hogar principal se encontraba en esa zona de desastre en la fecha indicada en la sección 2) anterior. Form 1040x fillable Algunos ejemplos de pérdida económica incluyen, pero no se limita a: La pérdida, el daño o la destrucción de bienes inmuebles o personales debido a un incendio, inundación, saqueo, vandalismo, robo, viento u otras causas; La pérdida por haber quedado desamparado(a) (sin hogar) o La pérdida de medios de manutención (sostenimiento) propia debido a desempleo temporal o despidos permanentes. Form 1040x fillable   Si son aplicables las secciones de la 1) a la 3), por lo general, usted puede designar cualquier distribución (incluyendo los pagos periódicos y distribuciones mínimas requeridas) de un plan de jubilación elegible, independientemente de si esa distribución se efectuó a cuenta del huracán Katrina, Rita o Wilma. Form 1040x fillable Las distribuciones calificadas del huracán son permitidas sin tomar en cuenta la necesidad o cantidad real de su pérdida económica. Form 1040x fillable   El total de sus distribuciones calificadas de todos los planes está limitada a $100,000. Form 1040x fillable Si tiene distribuciones que superan los $100,000 a través de más de una clase de plan, como por ejemplo, un plan 401(k) y una cuenta IRA, usted puede asignar el límite de $100,000 entre esos planes según prefiera. Form 1040x fillable   Una reducción o compensación del balance de su cuenta (después del 24 de agosto del 2005 en el caso de Katrina; después del 22 de septiembre del 2005 en el caso de Rita; o después del 22 de octubre del 2005 para Wilma) en un plan de jubilación elegible para poder pagar un préstamo también puede designarse como distribución calificada por motivos del huracán. Form 1040x fillable Plan de jubilación elegible. Form 1040x fillable   Un plan de jubilación elegible puede ser cualquiera de los siguientes: Un plan calificado de pensión, de participación en las ganancias o de participación (bonificación) en acciones (incluyendo un plan 401(k)). Form 1040x fillable Un plan de anualidad calificado. Form 1040x fillable Un contrato de anualidad con abrigo tributario. Form 1040x fillable Un plan de compensación diferida gubernamental bajo la sección 457. Form 1040x fillable Una cuenta IRA de tipo SEP, SIMPLE o Roth. Form 1040x fillable Hogar principal. Form 1040x fillable   Por lo general, su hogar principal es el lugar donde usted vive la mayor parte del tiempo. Form 1040x fillable Una ausencia temporal debido a circunstancias especiales, tales como una enfermedad, educación, negocios, servicio militar, evacuación o vacaciones no cambiará su lugar principal de residencia u hogar principal. Form 1040x fillable Tributación de Distribuciones Calificadas por Motivos de un Huracán Las distribuciones calificadas por motivo de un huracán se incluyen en el ingreso en cantidades iguales durante un período de tres años. Form 1040x fillable Sin embargo, si así lo elige, puede incluir el total de la distribución en su ingreso para el año en que la recibió. Form 1040x fillable Las distribuciones calificadas por motivos del huracán no están sujetas al impuesto del 10% adicional (o el impuesto del 25% adicional en el caso de ciertas distribuciones de una cuenta SIMPLE IRA) sobre distribuciones tempranas provenientes de planes de jubilación calificados (incluyendo a cuentas IRA). Form 1040x fillable Sin embargo, cualquier distribución que usted reciba en exceso del límite de distribución calificado de $100,000 por motivos de un huracán puede estar sujeta al impuesto adicional sobre las distribuciones tempranas. Form 1040x fillable Para obtener más información, vea la Forma 8915, Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés. Form 1040x fillable Reintegro de Distribuciones Calificadas por Motivos de un Huracán Si así lo escoge, por lo general, puede reintegrar cualquier porción de una distribución calificada hecha como consecuencia de un huracán que es elegible para ser reinvertida libre de impuestos en un plan de jubilación elegible. Form 1040x fillable Asimismo, también puede reintegrar una distribución calificada por motivo de un huracán proveniente de un plan de jubilación que se haya efectuado a causa de una situación grave (infortunio). Form 1040x fillable Sin embargo, para averiguar más sobre las distribuciones calificadas hechas como consecuencia de un huracán que no puede reintegrar, vea, Excepciones, a continuación. Form 1040x fillable Usted tiene tres años a partir del día siguiente a la fecha en que recibió la distribución para reintegrarla. Form 1040x fillable Las cantidades que usted reintegra se consideran una reinversión calificada y no se incluyen en su ingreso. Form 1040x fillable Del mismo modo, para propósitos de la limitación de realizar una sola reinversión por año que tienen las cuentas IRA, un reintegro a una cuenta IRA no se considera una reinversión calificada. Form 1040x fillable Para obtener mayor información sobre cómo declarar los reintegros, vea la Forma 8915, en inglés. Form 1040x fillable Excepciones. Form 1040x fillable   Usted no puede reintegrar los siguientes tipos de distribuciones: Distribuciones calificadas debido al huracán que haya recibido como beneficiario(a) (que no sea un(a) cónyuge sobreviviente). Form 1040x fillable Distribuciones mínimas requeridas. Form 1040x fillable Pagos periódicos (que no sean de aquellos de una cuenta IRA) que son para: Un período de 10 años o más, Su vida o su expectativa de vida o El período de vida conjunta o expectativas de vida conjunta para usted y su beneficiario(a). Form 1040x fillable Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Si recibe una distribución calificada para comprar o construir un hogar principal en la zona de desastre del huracán Katrina, Rita o Wilma, usted puede hacer los reintegros de esa distribución antes del 1 de marzo del 2006 a un plan de jubilación elegible después del 24 de agosto del 2005 (Katrina); después del 22 de septiembre del 2005 (Rita); o después del 22 de octubre del 2005 (Wilma). Form 1040x fillable Para estos propósitos, un plan de jubilación elegible es aquel plan, anualidad o cuenta IRA en el cual se puede efectuar una reinversión. Form 1040x fillable Para que una distribución sea calificada, ésta debe cumplir con los requisitos siguientes: La distribución es una distribución hecha como consecuencia de una situación grave (infortunio) de un plan 401(k), de un contrato de anualidad con abrigo tributario o la distribución de una cuenta IRA para una persona que por primera vez compra una vivienda. Form 1040x fillable La distribución se recibió en el año 2005 después del 28 de febrero y antes de las siguientes fechas: El 29 de agosto en el caso del huracán Katrina. Form 1040x fillable El 24 de septiembre en el caso del huracán Rita. Form 1040x fillable El 24 de octubre en el caso del huracán Wilma. Form 1040x fillable La distribución se iba a utilizar para comprar o construir un hogar principal en la zona de desastre del huracán Katrina, Rita o Wilma que no fue adquirido o construido debido a estos huracanes. Form 1040x fillable Las cantidades que se reintegren antes del 1 de marzo del 2006 se considerarán reinversión calificada y no se incluirán en el ingreso. Form 1040x fillable Del mismo modo, y para propósitos de la limitación de una sola reinversión por año que corresponde a las cuentas IRA, un reintegro a una cuenta IRA no se considerará reinversión calificada. Form 1040x fillable Las distribuciones calificadas que no se reintegren antes del 1 de marzo del 2006 pueden estar sujetas a impuestos para el 2005 y al impuesto del 10% adicional sobre las distribuciones tempranas (o al impuesto del 25% adicional en el caso de ciertos planes de cuentas SIMPLE IRA). Form 1040x fillable Usted debe presentar la Forma 8915, en inglés, si recibió alguna distribución calificada que haya reintegrado, en su totalidad o en parte, antes del 1 de marzo del 2006. Form 1040x fillable Préstamos Provenientes de Planes Calificados Los siguientes beneficios se encuentran disponibles para personas calificadas: Aumentos a los límites de distribución que se tratan como préstamos de planes provistos por el(la) patrono(a) o empleador(a). Form 1040x fillable Una suspensión de un año para pagos que vencen sobre préstamos a través de algún plan. Form 1040x fillable Persona calificada. Form 1040x fillable   Usted es una persona calificada si son aplicables cualesquiera de las siguientes condiciones: El 28 de agosto del 2005 su hogar principal se encontraba en la zona de desastre del huracán Katrina y tuvo una pérdida económica debido a este huracán. Form 1040x fillable El 23 de septiembre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Rita y tuvo una pérdida económica debido a este huracán. Form 1040x fillable El 23 de octubre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Wilma y tuvo una pérdida económica debido a este huracán. Form 1040x fillable Ejemplos de pérdida económica incluyen, pero no se limitan a: La pérdida, daño o destrucción de bienes inmuebles o personales debido a un incendio, inundación, saqueo, vandalismo, robo, viento u otra causa; La pérdida por haber quedado desamparado(a) (sin hogar) o La pérdida de los medios de manutención (sostenimiento) debido a despidos temporales o permanentes. Form 1040x fillable Límites sobre los préstamos de planes. Form 1040x fillable   El límite de $50,000 para distribuciones que se consideran préstamos de un plan se ha aumentado a $100,000. Form 1040x fillable Además, el límite basado en el 50% de sus beneficios acumulados protegidos se ha aumentado al 100% de dichos beneficios. Form 1040x fillable Los límites más altos son únicamente aplicables a préstamos recibidos durante el siguiente período: Si su hogar principal estaba ubicado en la zona de desastre del huracán Katrina, el período comenzó el 24 de septiembre del 2005 y termina el 31 de diciembre del 2006. Form 1040x fillable Si su hogar principal estaba ubicado en la zona de desastre del huracán Rita o Wilma, el período comenzó el 21 de diciembre del 2005 y termina el 31 de diciembre del 2006. Form 1040x fillable Si usted es una persona calificada según las condiciones para el caso del huracán Katrina y según otro huracán, utilice el período basado en el huracán Katrina. Form 1040x fillable Suspensión de un año de los pagos de préstamos. Form 1040x fillable   El(La) administrador(a) de un plan puede suspender por un año los pagos de préstamos de aquel plan con vencimiento antes del 2007. Form 1040x fillable Para calificar para esta suspensión, la fecha de vencimiento de cualquier pago de esos préstamos debe ocurrir durante el período que comienza: El 25 de agosto del 2005 si su hogar principal se encontraba ubicado en la zona de desastre del huracán Katrina. Form 1040x fillable El 23 de septiembre del 2005 si su hogar principal se encontraba ubicado en la zona de desastre del huracán Rita. Form 1040x fillable El 23 de octubre del 2005 si su hogar principal se encontraba ubicado en la zona de desastre del huracán Wilma. Form 1040x fillable Si es una persona calificada por motivo de más de un huracán, utilice el período con la fecha de inicio más temprana. Form 1040x fillable Alivio Tributario Adicional para Personas Físicas Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Usted puede elegir usar su ingreso del trabajo del 2004 para calcular su crédito por ingreso del trabajo (conocido por sus siglas en inglés, EIC) del 2005 y el crédito tributario adicional por hijos si cumple con lo siguiente: Su ingreso del trabajo del 2005 es menor a su ingreso del trabajo del 2004 y Por lo menos una de las siguientes aseveraciones es cierta: El 25 de agosto del 2005 su hogar principal se encontraba en la Zona de Oportunidad del Golfo (GO). Form 1040x fillable El 25 de agosto del 2005 su hogar principal se encontraba en la zona de desastre del huracán Katrina y tuvo que abandonar esa vivienda a causa del huracán Katrina. Form 1040x fillable El 23 de septiembre del 2005 su hogar principal se encontraba en la Zona GO de Rita. Form 1040x fillable El 23 de septiembre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Rita y tuvo que abandonar esa vivienda a causa del huracán Rita. Form 1040x fillable El 23 de octubre del 2005 su hogar principal se encontraba en la Zona GO de Wilma. Form 1040x fillable El 23 de octubre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Wilma y usted tuvo que abandonar esa vivienda por causa del huracán Wilma. Form 1040x fillable Ingreso del trabajo. Form 1040x fillable   Para propósitos de esta elección, su ingreso del trabajo tanto para el EIC como para el crédito tributario adicional por hijos es la cantidad de ingreso del trabajo que se utiliza para calcular su EIC, aún si no reclamó el EIC y aun cuando esa cantidad sea distinta a su ingreso del trabajo para el crédito tributario adicional por hijos. Form 1040x fillable Si está reclamando sólo el crédito tributario adicional por hijos, usted debe calcular la cantidad de su ingreso del trabajo para propósitos del EIC a fin de determinar si es elegible para hacer la elección y determinar la cantidad del crédito. Form 1040x fillable Declaraciones conjuntas. Form 1040x fillable   Si presenta una declaración de impuestos conjuntamente con su cónyuge, usted califica para hacer esta elección aún si sólo un(a) cónyuge satisface los requisitos. Form 1040x fillable Si hace esta elección, su ingreso del trabajo del 2004 es la suma de su ingreso del trabajo y el de su cónyuge durante el 2004. Form 1040x fillable Cómo hacer la elección. Form 1040x fillable   Si decide usar su ingreso del trabajo del 2004, esta elección es aplicable para calcular su EIC y su crédito tributario adicional por hijos. Form 1040x fillable Sin embargo, puede elegir este último crédito aún si no ha elegido reclamar el EIC. Form 1040x fillable   Si elige usar su ingreso del trabajo del 2004, esto puede aumentar o disminuir su EIC. Form 1040x fillable Siga los siguientes pasos para decidir si va a hacer esa elección o no: Calcule su EIC del 2005 utilizando su ingreso del trabajo del 2004. Form 1040x fillable Calcule su crédito tributario adicional por hijos del 2005 utilizando su ingreso del trabajo del 2004 para propósitos del EIC. Form 1040x fillable Sume los resultados de (1) y (2). Form 1040x fillable Calcule su EIC del 2005 utilizando su ingreso del trabajo del 2005. Form 1040x fillable Calcule su crédito tributario adicional por hijos utilizando su ingreso del trabajo del 2005 para propósitos del crédito tributario adicional por hijos. Form 1040x fillable Sume los resultados de (4) y (5). Form 1040x fillable Compare los resultados de los números (3) y (6). Form 1040x fillable Si la cantidad de (3) es mayor que la de (6), será a beneficio suyo hacer esta elección. Form 1040x fillable Si la cantidad de (3) es igual o menor que la de (6), no le ayudará hacer esta elección. Form 1040x fillable   Si elige utilizar su ingreso del trabajo del 2004 y está reclamando el EIC, escriba “PYEI” y la cantidad de su ingreso del trabajo del 2004 sobre la línea de puntos junto a la línea 66a de la Forma 1040, en la línea directamente al lado de la línea 41a de la Forma 1040A o en el espacio a la izquierda de la línea 8a de la Forma 1040EZ. Form 1040x fillable   Si elige utilizar su ingreso del trabajo del 2004 y está reclamando el crédito tributario adicional por hijos, anote su ingreso del trabajo del 2004 para fines del EIC (aún si no reclamó el EIC) en la línea 4a de la Forma 8812, Additional Child Tax Credit (Crédito Tributario Adicional por Hijos), en inglés y marque el encasillado correspondiente en esa línea. Form 1040x fillable   Debido a que la Forma 8812 se publicó antes de que entrara en vigencia la legislación de la Zona GO, las instrucciones se refieren únicamente a personas cuyo hogar principal estaba en la zona de desastre del huracán Katrina. Form 1040x fillable Cuando llene la línea 4a de la Forma 8812, utilice las reglas anteriores para poder determinar si es elegible para hacer esa elección (en lugar de las instrucciones de la Forma 8812). Form 1040x fillable Cómo obtener la información de su declaración de impuestos para el 2004. Form 1040x fillable   Si usted no tiene los registros de sus impuestos del 2004, puede obtener la cantidad de ingreso del trabajo que se usó para calcular su EIC del 2004 llamando al número 1-866-562-5227. Form 1040x fillable También puede obtener esta información en el cibersitio del IRS en www. Form 1040x fillable irs. Form 1040x fillable gov. Form 1040x fillable   Si prefiere calcular usted mismo(a) su ingreso del trabajo para el 2004, copias o apógrafos de sus declaraciones de impuestos presentadas y procesadas le pueden servir para reconstruir sus registros tributarios. Form 1040x fillable Vea, Solicitud de Copia o Apógrafo de la Declaración de Impuestos, en la página 19. Form 1040x fillable Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina Es posible que pueda reclamar una exención adicional de $500 por cada persona desamparada a causa del huracán Katrina y que usted haya albergado en su hogar principal. Form 1040x fillable Puede reclamar esta exención adicional en la nueva Forma 8914, Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), disponible en inglés. Form 1040x fillable La cantidad de la exención adicional es permisible una vez por contribuyente en el caso de una persona determinada en el año 2005 ó 2006, pero no en ambos años. Form 1040x fillable La cantidad de la exención adicional máxima que usted puede reclamar por todas las personas desamparadas es de $2,000 ($1,000 si es casado(a) que presenta por separado). Form 1040x fillable La cantidad de la exención adicional que reclame por personas desamparadas en el 2005 reducirá el máximo de $2,000 para el 2006. Form 1040x fillable Si dos o más contribuyentes viven en el mismo hogar, sólo uno(a) de ellos puede reclamar la exención adicional por una persona desamparada a quien haya albergado. Form 1040x fillable Si es casado(a) que presenta por separado, sólo un(a) cónyuge puede pedir esa exención adicional por una persona determinada que haya sido desamparada. Form 1040x fillable Para que a usted se le pueda considerar que proporcionó vivienda, tiene que tener un interés legal en el hogar principal (es decir, que usted sea el(la) dueño(a) o que alquile). Form 1040x fillable Para calificar como una persona desamparada, la persona: Debe haber tenido su hogar principal en la zona de desastre del huracán Katrina el 28 de agosto del 2005 y debe haber quedado desamparado(a) (sin hogar). Form 1040x fillable Si el hogar principal del individuo se encontraba fuera de la zona central del desastre, ese hogar debe haber sufrido daños por el huracán Katrina o la persona debe haber sido evacuada de esa vivienda debido al huracán Katrina, Se le debió haber provisto vivienda en su hogar principal durante un período de por lo menos 60 días consecutivos que concluya durante el año tributario para el cual se reclama la exención y No puede ser su cónyuge o dependiente. Form 1040x fillable Usted no puede reclamar la exención adicional si recibe alquiler (u otra cantidad) de cualquier fuente por alojamiento. Form 1040x fillable Se le permite recibir pagos o reembolsos que no estén relacionados con los costos normales de vivienda, entre ellos: Alimentos, ropa o artículos personales que consume o usa la persona desamparada. Form 1040x fillable Reembolso por el costo de cualquier llamada de larga distancia que haya hecho la persona desamparada. Form 1040x fillable Reembolso por el costo de la gasolina de su automóvil si la persona desamparada lo utilizó. Form 1040x fillable Sin embargo, no puede reclamar la exención adicional si recibió un reembolso por los gastos adicionales de calefacción, electricidad o agua utilizada por esa persona desamparada. Form 1040x fillable Asimismo, usted debe declarar en la Forma 8914, en inglés, el número de seguro social o número de identificación del contribuyente de la persona a quien usted dio alojamiento para poder reclamar una exención adicional. Form 1040x fillable Para obtener más información, vea la Forma 8914, en inglés. Form 1040x fillable Créditos Tributarios por Enseñanza Superior Los créditos por enseñanza superior se han ampliado para cualquier año tributario que comience en el 2005 ó 2006 en el caso de aquellos estudiantes que asisten a una institución educacional elegible ubicada en la Zona de Oportunidad del Golfo (estudiantes de GOZ). Form 1040x fillable El crédito Hope para un(a) estudiante de GOZ se aumenta al 100% de los primeros $2,000 en gastos calificados de educación y al 50% de los $2,000 siguientes en gastos calificados de educación, para lograr un crédito máximo de $3,000 por estudiante. Form 1040x fillable La tasa del crédito perpetuo (vitalicio) por aprendizaje en el caso de un(a) estudiante de GOZ se aumenta del 20% al 40%. Form 1040x fillable También se ha ampliado la definición de gastos calificados de educación para un(a) estudiante de GOZ. Form 1040x fillable Además de la matrícula y los cargos que se requieren para que el(la) estudiante se matricule o asista a una institución educacional elegible, los gastos educativos calificados para un(a) estudiante de GOZ incluirán lo siguiente: Libros, materiales y equipo requeridos para la matrícula o la asistencia a una institución educacional elegible. Form 1040x fillable En el caso de un(a) estudiante con necesidades especiales, los gastos que sean necesarios para la matrícula o asistencia de la persona a una institución de educación elegible. Form 1040x fillable Para un(a) estudiante que asiste por lo menos a tiempo parcial, los costos razonables de alojamiento y gastos relacionados, pero sólo en la medida en que los costos no excedan la cantidad mayor de las siguientes dos cantidades: La asignación para alojamiento y gastos relacionados de un(a) estudiante, según la determine la institución educacional elegible, que se incluyó en los costos de asistencia a clases (para propósitos de ayuda financiera federal) para un período académico determinado y los arreglos de alojamiento particulares del(la) estudiante. Form 1040x fillable La cantidad real que se cobra si el(la) estudiante reside en un dormitorio propiedad de la institución educacional elegible o en un dormitorio administrado por dicha institución. Form 1040x fillable Tendrá que comunicarse con la institución educacional elegible para saber cuáles son los costos calificados de alojamiento y gastos relacionados. Form 1040x fillable Para obtener más información, vea la Forma 8863, Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés. Form 1040x fillable Recuperación del Subsidio Hipotecario Federal Por lo general, si usted financió su hogar a través de un programa de subsidio federal (préstamos de bonos hipotecarios calificados exentos de impuesto o préstamos con certificados de crédito hipotecario), es posible que tenga que recuperar todo o parte del beneficio que recibió de ese programa cuando venda o de otro modo se deshaga de su vivienda. Form 1040x fillable Sin embargo, no tendrá que recuperar beneficio alguno si su préstamo hipotecario estaba calificado para mejoras del hogar no superiores a los $15,000. Form 1040x fillable Esta cantidad se aumentará a $150,000 si el préstamo se otorgó antes del año 2011 y se usó para los siguientes fines: Reparaciones debidas a daños ocasionados por el huracán Katrina a una residencia dentro de la zona de desastre de dicho huracán o Cambios, reparaciones o mejoras a una residencia existente ocupada por su dueño(a) que se encuentra ubicada en la Zona GO, la Zona GO de Rita o la Zona GO de Wilma. Form 1040x fillable Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Por lo general, el pago de deudas no empresariales realizado después del 24 de agosto del 2005 y antes del 1 de enero del 2007 (tales como las hipotecas), se excluyen del ingreso de aquellas personas cuyo hogar principal se encontraba ubicado en la zona de desastre del huracán Katrina el 25 de agosto del 2005. Form 1040x fillable Si el hogar principal de la persona estaba fuera de la zona central del desastre, la persona también debe haber tenido pérdida económica a causa del huracán Katrina. Form 1040x fillable Entre los ejemplos de pérdida económica se incluyen, pero no se limitan a: La pérdida, daño o destrucción de bienes inmuebles o personales debido a un incendio, inundación, saqueo, vandalismo, robo, viento u otra causa; La pérdida por haber quedado desamparado(a) (sin hogar) o La pérdida de los medios de manutención (sostenimiento) debido a despidos temporales o permanentes. Form 1040x fillable Esta ayuda no aplica a cualquier deuda asegurada por bienes inmuebles ubicados fuera de la zona de desastre del huracán Katrina. Form 1040x fillable Es posible que también tenga que reducir ciertos atributos tributarios por la cantidad excluida. Form 1040x fillable Para obtener mayor información al respecto, vea la Forma 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis of Adjustment) (Reducción de Atributos Tributarios Debida a la Cancelación de Endeudamiento (y el Ajuste a la Base bajo la Sección 1082)), en inglés. Form 1040x fillable Alivio Tributario para la Reubicación Temporal Conforme a la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005), el IRS puede adaptar las leyes de impuestos internos para asegurar que los contribuyentes no pierdan alguna deducción o crédito o tengan un cambio en su estado civil para efectos de la declaración a causa de alguna reubicación temporal debida al huracán Katrina, Rita o Wilma. Form 1040x fillable Sin embargo, cualquier ajuste de este tipo debe asegurar que un individuo no sea considerado para los mismos beneficios tributarios a través de más de un(a) contribuyente. Form 1040x fillable El IRS ha ejercido esta autoridad de la manera siguiente: Al determinar si usted proporcionó más de la mitad del costo de la manutención (sostenimiento) de un hogar, puede excluir del total de los costos del hogar cualquier asistencia que haya recibido del gobierno o de organizaciones caritativas debido a que a usted se le reubicó temporalmente a causa del huracán Katrina, Rita o Wilma. Form 1040x fillable Al determinar si proporcionó más de la mitad del sostenimiento de una persona, usted puede no tomar en cuenta cualquier ayuda del gobierno o de organizaciones caritativas debido a que a usted se le reubicó temporalmente a causa del huracán Katrina, Rita o Wilma. Form 1040x fillable Usted puede tratar como estudiante a un individuo que se haya matriculado en una institución educativa antes del 25 de agosto del 2005 y que no pueda asistir a clases debido al huracán Katrina, por cada mes durante el período de matrícula en que dicha persona no puede asistir a clases según lo planificado, a causa del huracán Katrina. Form 1040x fillable Usted puede tratar como estudiante a un individuo que se haya matriculado en una institución educativa antes del 23 de septiembre del 2005 y que no pueda asistir a clases debido al huracán Rita, por cada mes durante el período de matrícula en que dicha persona no puede asistir a clases según lo planificado, a causa del huracán Rita. Form 1040x fillable Usted puede tratar como estudiante a un individuo que se haya matriculado en una institución educativa antes del 23 de octubre del 2005 y que no pueda asistir a clases debido al huracán Wilma, por cada mes durante el período de matrícula en que dicha persona no puede asistir a clases según lo planificado, a causa del huracán Wilma. Form 1040x fillable Alivio Tributario Adicional para Empresas Asignación (Descuento) Especial de Depreciación Usted puede usar una asignación (descuento) especial por depreciación de una propiedad ubicada en la Zona de Oportunidad del Golfo (GO) (definida más adelante) que haya comenzado a usar después del 27 de agosto del 2005. Form 1040x fillable Esta asignación (descuento) representa una deducción adicional del 50% de la base depreciable de dicha propiedad (después de haber aplicado una deducción bajo la sección 179 y antes de calcular su deducción por depreciación normal). Form 1040x fillable La asignación (descuento) especial es aplicable únicamente para el primer año en que la propiedad se comenzó a utilizar. Form 1040x fillable La asignación (descuento) se puede deducir tanto para el impuesto normal como para el impuesto alternativo mínimo (conocido por sus siglas en inglés, AMT). Form 1040x fillable No se requiere un ajuste del AMT para cualquier depreciación que aparezca en la base restante de la propiedad. Form 1040x fillable Usted puede elegir por no deducir la asignación (el descuento) especial por depreciación en la Zona GO de alguna propiedad que esté calificada. Form 1040x fillable Si elige hacer esto para cualquier propiedad, entonces esto será aplicable a toda propiedad que se encuentre en la misma categoría y que haya comenzado a usar durante el año. Form 1040x fillable Propiedad calificada de la Zona GO. Form 1040x fillable   La propiedad que califica para la asignación (el descuento) especial por depreciación de la Zona GO incluye a las siguientes: Propiedad tangible depreciada conforme al sistema acelerado y modificado de recuperación de costos (conocido por sus siglas en inglés, MACRS) con un período de recuperación de 20 años o menos. Form 1040x fillable Propiedad de servicios de agua potable. Form 1040x fillable Programas de computación que se encuentran a disponibilidad inmediata para la compra del público en general, que están sujetos a una licencia no exclusiva y que no se hayan modificado considerablemente. Form 1040x fillable (El costo de algunos programas de computación se trata como parte del costo de la maquinaria (hardware) y es depreciado conforme al sistema MACRS). Form 1040x fillable Propiedad calificada para mejoras con fines de arrendamiento. Form 1040x fillable Bienes inmuebles no residenciales y bienes muebles residenciales de alquiler. Form 1040x fillable   Para mayor información, vea la Publicación 946, How to Depreciate Property (Cómo Depreciar los Bienes), en inglés. Form 1040x fillable Otras pruebas con las que se debe cumplir. Form 1040x fillable   Para calificar como bienes de la Zona GO, dichos bienes también deben satisfacer las pruebas siguientes: Usted debe haber adquirido la propiedad, a través de la compra, después del 27 de agosto del 2005, pero sólo si no existía un contrato obligatorio por escrito vigente para esa adquisición antes del 28 de agosto del 2005. Form 1040x fillable La propiedad se debe haber comenzado a usar antes del 2008 (2009 en el caso de bienes inmuebles no residenciales y bienes muebles residenciales de alquiler). Form 1040x fillable Substancialmente todo el uso de la propiedad debe ocurrir en la Zona GO y durante actividades comerciales y empresariales en operación en la Zona GO. Form 1040x fillable Usted debe ser quien utiliza por primera vez los bienes o propiedad en la Zona GO después del 27 de agosto del 2005. Form 1040x fillable Los bienes usados pueden calificar como propiedad de la Zona GO si no han sido usados previamente en la Zona GO. Form 1040x fillable Asimismo, los gastos de capital adicionales en los que haya incurrido después del 27 de agosto del 2005 con el fin de reacondicionar o reconstruir su propiedad satisfacen la prueba de uso original si fue usted quien comenzó a usar orginalmente esa propiedad en la Zona GO. Form 1040x fillable Propiedad excluida (sin cobertura). Form 1040x fillable   La propiedad calificada de la Zona GO no incluye las situaciones siguientes: Propiedad que se requiere ser depreciada utilizando el sistema alternativo de depreciación (conocido por sus siglas en inglés, ADS). Form 1040x fillable Cualquier parte de una propiedad que sea financiada con las ganancias de una obligación exenta de impuesto conforme a la sección 103. Form 1040x fillable Propiedad por la cual reclama una deducción por revitalización comercial. Form 1040x fillable Cualquier propiedad utilizada en conexión con cualquier centro de golf, club campestre, salón de masajes, establecimiento de baños de belleza y establecimientos de bronceado o cualesquier establecimientos, privados o comerciales, cuya actividad comercial principal sea la venta de bebidas alcohólicas para el consumo fuera de los locales. Form 1040x fillable Cualquier propiedad para las apuestas de juego o de carreras de animales (según se define más adelante). Form 1040x fillable Propiedad dentro de la misma categoría que aquella por la cual optó por no reclamar una asignación (descuento) especial por depreciación de la Zona GO. Form 1040x fillable   Una propiedad o bien dedicado a las apuestas o a las carreras de animales se define como: Cualquier equipo, mueble, programa de computación u otros bienes utilizados directamente en actividades de juego con apuestas, carreras de animales o para ver dichas carreras en un estableci