Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free E File Tax Extension

2012 1040ez Tax FormAmend Tax Form2012 1040 Income Tax FormStatetaxformsCan I Amend My 2009 Tax ReturnIrs Gov Freefile State TaxesIncome Tax 20122011 Tax Form 1040Taxes 1040ezFree Online Tax Filing 2012Printable Tax Forms 1040ezAmending 2012 Tax ReturnIrs Tax Form 1040ezIrs Form State Tax FormsHr Block Tax Free File Online FederalFederal Taxes 2011Amend 2011 Tax ReturnHow To Do An Amended Tax Return1040x H&r BlockWhat Forms Do I Need To File An Amended Tax ReturnIrs1040xTurbotax Form 1040xHow To Amend Previous Tax Returns1040ez 2013File Taxes Online Free 20122011 Amended Tax ReturnAmend 2012 Tax Return OnlineH And R Block Free MilitaryFederal And State Income Tax FormsHow To Fill Out A 1040x Tax Amendment FormFile 1040x TurbotaxH&r Block E FileFree E-file 1040ezWhen Can I File An Amended Tax Return For 2013Military Turbo TaxHow To Do A Tax Amendment2010 1040ez Tax Form2010 1040 Ez Tax Form2011 Form 1040xFree 2010 Tax Amendment

Free E File Tax Extension

Free e file tax extension 5. Free e file tax extension   Additional Rules for Listed Property Table of Contents Introduction Useful Items - You may want to see: What Is Listed Property?Passenger Automobiles Other Property Used for Transportation Computers and Related Peripheral Equipment Can Employees Claim a Deduction? What Is the Business-Use Requirement?How To Allocate Use Qualified Business Use Recapture of Excess Depreciation Lessee's Inclusion Amount Do the Passenger Automobile Limits Apply?Maximum Depreciation Deduction Deductions After the Recovery Period Deductions For Passenger Automobiles Acquired in a Trade-in What Records Must Be Kept?Adequate Records How Is Listed Property Information Reported? Introduction This chapter discusses the deduction limits and other special rules that apply to certain listed property. Free e file tax extension Listed property includes cars and other property used for transportation, property used for entertainment, and certain computers. Free e file tax extension Deductions for listed property (other than certain leased property) are subject to the following special rules and limits. Free e file tax extension Deduction for employees. Free e file tax extension If your use of the property is not for your employer's convenience or is not required as a condition of your employment, you cannot deduct depreciation or rent expenses for your use of the property as an employee. Free e file tax extension Business-use requirement. Free e file tax extension If the property is not used predominantly (more than 50%) for qualified business use, you cannot claim the section 179 deduction or a special depreciation allowance. Free e file tax extension In addition, you must figure any depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS) using the straight line method over the ADS recovery period. Free e file tax extension You may also have to recapture (include in income) any excess depreciation claimed in previous years. Free e file tax extension A similar inclusion amount applies to certain leased property. Free e file tax extension Passenger automobile limits and rules. Free e file tax extension Annual limits apply to depreciation deductions (including section 179 deductions and any special depreciation allowance) for certain passenger automobiles. Free e file tax extension You can continue to deduct depreciation for the unrecovered basis resulting from these limits after the end of the recovery period. Free e file tax extension This chapter defines listed property and explains the special rules and depreciation deduction limits that apply, including the special inclusion amount rule for leased property. Free e file tax extension It also discusses the recordkeeping rules for listed property and explains how to report information about the property on your tax return. Free e file tax extension Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property See chapter 6 for information about getting publications and forms. Free e file tax extension What Is Listed Property? Listed property is any of the following. Free e file tax extension Passenger automobiles (as defined later). Free e file tax extension Any other property used for transportation, unless it is an excepted vehicle. Free e file tax extension Property generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video-recording equipment). Free e file tax extension Computers and related peripheral equipment, unless used only at a regular business establishment and owned or leased by the person operating the establishment. Free e file tax extension A regular business establishment includes a portion of a dwelling unit that is used both regularly and exclusively for business as discussed in Publication 587. Free e file tax extension Improvements to listed property. Free e file tax extension   An improvement made to listed property that must be capitalized is treated as a new item of depreciable property. Free e file tax extension The recovery period and method of depreciation that apply to the listed property as a whole also apply to the improvement. Free e file tax extension For example, if you must depreciate the listed property using the straight line method, you also must depreciate the improvement using the straight line method. Free e file tax extension Passenger Automobiles A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (6,000 pounds or less of gross vehicle weight for trucks and vans). Free e file tax extension It includes any part, component, or other item physically attached to the automobile at the time of purchase or usually included in the purchase price of an automobile. Free e file tax extension The following vehicles are not considered passenger automobiles for these purposes. Free e file tax extension An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business. Free e file tax extension A vehicle used directly in the trade or business of transporting persons or property for pay or hire. Free e file tax extension A truck or van that is a qualified nonpersonal use vehicle. Free e file tax extension Qualified nonpersonal use vehicles. Free e file tax extension   Qualified nonpersonal use vehicles are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Free e file tax extension They include the trucks and vans listed as excepted vehicles under Other Property Used for Transportation , next. Free e file tax extension They also include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Free e file tax extension For a detailed discussion of passenger automobiles, including leased passenger automobiles, see  Publication 463. Free e file tax extension Other Property Used for Transportation Although vehicles used to transport persons or property for pay or hire and vehicles rated at more than the 6,000-pound threshold are not passenger automobiles, they are still “other property used for transportation” and are subject to the special rules for listed property. Free e file tax extension Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles used to transport persons or goods. Free e file tax extension Excepted vehicles. Free e file tax extension   Other property used for transportation does not include the following qualified nonpersonal use vehicles (defined earlier under Passenger Automobiles ). Free e file tax extension Clearly marked police and fire vehicles. Free e file tax extension Unmarked vehicles used by law enforcement officers if the use is officially authorized. Free e file tax extension Ambulances used as such and hearses used as such. Free e file tax extension Any vehicle with a loaded gross vehicle weight of over 14,000 pounds that is designed to carry cargo. Free e file tax extension Bucket trucks (cherry pickers), cement mixers, dump trucks (including garbage trucks), flatbed trucks, and refrigerated trucks. Free e file tax extension Combines, cranes and derricks, and forklifts. Free e file tax extension Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat. Free e file tax extension Qualified moving vans. Free e file tax extension Qualified specialized utility repair trucks. Free e file tax extension School buses used in transporting students and employees of schools. Free e file tax extension Other buses with a capacity of at least 20 passengers that are used as passenger buses. Free e file tax extension Tractors and other special purpose farm vehicles. Free e file tax extension Clearly marked police and fire vehicle. Free e file tax extension   A clearly marked police or fire vehicle is a vehicle that meets all the following requirements. Free e file tax extension It is owned or leased by a governmental unit or an agency or instrumentality of a governmental unit. Free e file tax extension It is required to be used for commuting by a police officer or fire fighter who, when not on a regular shift, is on call at all times. Free e file tax extension It is prohibited from being used for personal use (other than commuting) outside the limit of the police officer's arrest powers or the fire fighter's obligation to respond to an emergency. Free e file tax extension It is clearly marked with painted insignia or words that make it readily apparent that it is a police or fire vehicle. Free e file tax extension A marking on a license plate is not a clear marking for these purposes. Free e file tax extension Qualified moving van. Free e file tax extension   A qualified moving van is any truck or van used by a professional moving company for moving household or business goods if the following requirements are met. Free e file tax extension No personal use of the van is allowed other than for travel to and from a move site or for minor personal use, such as a stop for lunch on the way from one move site to another. Free e file tax extension Personal use for travel to and from a move site happens no more than five times a month on average. Free e file tax extension Personal use is limited to situations in which it is more convenient to the employer, because of the location of the employee's residence in relation to the location of the move site, for the van not to be returned to the employer's business location. Free e file tax extension Qualified specialized utility repair truck. Free e file tax extension   A truck is a qualified specialized utility repair truck if it is not a van or pickup truck and all the following apply. Free e file tax extension The truck was specifically designed for and is used to carry heavy tools, testing equipment, or parts. Free e file tax extension Shelves, racks, or other permanent interior construction has been installed to carry and store the tools, equipment, or parts and would make it unlikely that the truck would be used, other than minimally, for personal purposes. Free e file tax extension The employer requires the employee to drive the truck home in order to be able to respond in emergency situations for purposes of restoring or maintaining electricity, gas, telephone, water, sewer, or steam utility services. Free e file tax extension Computers and Related Peripheral Equipment A computer is a programmable, electronically activated device capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention. Free e file tax extension It consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. Free e file tax extension Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. Free e file tax extension The following are neither computers nor related peripheral equipment. Free e file tax extension Any equipment that is an integral part of other property that is not a computer. Free e file tax extension Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment. Free e file tax extension Equipment of a kind used primarily for the user's amusement or entertainment, such as video games. Free e file tax extension Can Employees Claim a Deduction? If you are an employee, you can claim a depreciation deduction for the use of your listed property (whether owned or rented) in performing services as an employee only if your use is a business use. Free e file tax extension The use of your property in performing services as an employee is a business use only if both the following requirements are met. Free e file tax extension The use is for your employer's convenience. Free e file tax extension The use is required as a condition of your employment. Free e file tax extension If these requirements are not met, you cannot deduct depreciation (including the section 179 deduction) or rent expenses for your use of the property as an employee. Free e file tax extension Employer's convenience. Free e file tax extension   Whether the use of listed property is for your employer's convenience must be determined from all the facts. Free e file tax extension The use is for your employer's convenience if it is for a substantial business reason of the employer. Free e file tax extension The use of listed property during your regular working hours to carry on your employer's business generally is for the employer's convenience. Free e file tax extension Condition of employment. Free e file tax extension   Whether the use of listed property is a condition of your employment depends on all the facts and circumstances. Free e file tax extension The use of property must be required for you to perform your duties properly. Free e file tax extension Your employer does not have to require explicitly that you use the property. Free e file tax extension However, a mere statement by the employer that the use of the property is a condition of your employment is not sufficient. Free e file tax extension Example 1. Free e file tax extension Virginia Sycamore is employed as a courier with We Deliver, which provides local courier services. Free e file tax extension She owns and uses a motorcycle to deliver packages to downtown offices. Free e file tax extension We Deliver explicitly requires all delivery persons to own a car or motorcycle for use in their employment. Free e file tax extension Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. Free e file tax extension Example 2. Free e file tax extension Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. Free e file tax extension He must travel to these sites on a regular basis. Free e file tax extension Uplift does not furnish an automobile or explicitly require him to use his own automobile. Free e file tax extension However, it pays him for any costs he incurs in traveling to the various sites. Free e file tax extension The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. Free e file tax extension Example 3. Free e file tax extension Assume the same facts as in Example 2 except that Uplift furnishes a car to Bill, who chooses to use his own car and receive payment for using it. Free e file tax extension The use of his own car is neither for the convenience of Uplift nor required as a condition of employment. Free e file tax extension Example 4. Free e file tax extension Marilyn Lee is a pilot for Y Company, a small charter airline. Free e file tax extension Y requires pilots to obtain 80 hours of flight time annually in addition to flight time spent with the airline. Free e file tax extension Pilots usually can obtain these hours by flying with the Air Force Reserve or by flying part-time with another airline. Free e file tax extension Marilyn owns her own airplane. Free e file tax extension The use of her airplane to obtain the required flight hours is neither for the convenience of the employer nor required as a condition of employment. Free e file tax extension Example 5. Free e file tax extension David Rule is employed as an engineer with Zip, an engineering contracting firm. Free e file tax extension He occasionally takes work home at night rather than work late in the office. Free e file tax extension He owns and uses a home computer which is virtually identical to the office model. Free e file tax extension His use of the computer is neither for the convenience of his employer nor required as a condition of employment. Free e file tax extension What Is the Business-Use Requirement? You can claim the section 179 deduction and a special depreciation allowance for listed property and depreciate listed property using GDS and a declining balance method if the property meets the business-use requirement. Free e file tax extension To meet this requirement, listed property must be used predominantly (more than 50% of its total use) for qualified business use. Free e file tax extension If this requirement is not met, the following rules apply. Free e file tax extension Property not used predominantly for qualified business use during the year it is placed in service does not qualify for the section 179 deduction. Free e file tax extension Property not used predominantly for qualified business use during the year it is placed in service does not qualify for a special depreciation allowance. Free e file tax extension Any depreciation deduction under MACRS for property not used predominantly for qualified business use during any year must be figured using the straight line method over the ADS recovery period. Free e file tax extension This rule applies each year of the recovery period. Free e file tax extension Excess depreciation on property previously used predominantly for qualified business use must be recaptured (included in income) in the first year in which it is no longer used predominantly for qualified business use. Free e file tax extension A lessee must add an inclusion amount to income in the first year in which the leased property is not used predominantly for qualified business use. Free e file tax extension Being required to use the straight line method for an item of listed property not used predominantly for qualified business use is not the same as electing the straight line method. Free e file tax extension It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. Free e file tax extension Exception for leased property. Free e file tax extension   The business-use requirement generally does not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. Free e file tax extension   You are considered regularly engaged in the business of leasing listed property only if you enter into contracts for the leasing of listed property with some frequency over a continuous period of time. Free e file tax extension This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of your business in its entirety. Free e file tax extension Occasional or incidental leasing activity is insufficient. Free e file tax extension For example, if you lease only one passenger automobile during a tax year, you are not regularly engaged in the business of leasing automobiles. Free e file tax extension An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. Free e file tax extension How To Allocate Use To determine whether the business-use requirement is met, you must allocate the use of any item of listed property used for more than one purpose during the year among its various uses. Free e file tax extension For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. Free e file tax extension You determine the percentage of qualified business use by dividing the number of miles you drove the vehicle for business purposes during the year by the total number of miles you drove the vehicle for all purposes (including business miles) during the year. Free e file tax extension For other listed property, allocate the property's use on the basis of the most appropriate unit of time the property is actually used (rather than merely being available for use). Free e file tax extension For example, you can determine the percentage of business use of a computer by dividing the number of hours you used the computer for business purposes during the year by the total number of hours you used the computer for all purposes (including business use) during the year. Free e file tax extension Entertainment use. Free e file tax extension   Treat the use of listed property for entertainment, recreation, or amusement purposes as a business use only to the extent you can deduct expenses (other than interest and property tax expenses) due to its use as an ordinary and necessary business expense. Free e file tax extension Commuting use. Free e file tax extension   The use of an automobile for commuting is not business use, regardless of whether work is performed during the trip. Free e file tax extension For example, a business telephone call made on a car telephone while commuting to work does not change the character of the trip from commuting to business. Free e file tax extension This is also true for a business meeting held in a car while commuting to work. Free e file tax extension Similarly, a business call made on an otherwise personal trip does not change the character of a trip from personal to business. Free e file tax extension The fact that an automobile is used to display material that advertises the owner's or user's trade or business does not convert an otherwise personal use into business use. Free e file tax extension Use of your automobile by another person. Free e file tax extension   If someone else uses your automobile, do not treat that use as business use unless one of the following conditions applies. Free e file tax extension That use is directly connected with your business. Free e file tax extension You properly report the value of the use as income to the other person and withhold tax on the income where required. Free e file tax extension You are paid a fair market rent. Free e file tax extension Treat any payment to you for the use of the automobile as a rent payment for purposes of item (3). Free e file tax extension Employee deductions. Free e file tax extension   If you are an employee, do not treat your use of listed property as business use unless it is for your employer's convenience and is required as a condition of your employment. Free e file tax extension See Can Employees Claim a Deduction , earlier. Free e file tax extension Qualified Business Use Qualified business use of listed property is any use of the property in your trade or business. Free e file tax extension However, it does not include the following uses. Free e file tax extension The leasing of property to any 5% owner or related person (to the extent the property is used by a 5% owner or person related to the owner or lessee of the property). Free e file tax extension The use of property as pay for the services of a 5% owner or related person. Free e file tax extension The use of property as pay for services of any person (other than a 5% owner or related person), unless the value of the use is included in that person's gross income and income tax is withheld on that amount where required. Free e file tax extension Property does not stop being used predominantly for qualified business use because of a transfer at death. Free e file tax extension Exception for leasing or compensatory use of aircraft. Free e file tax extension   Treat the leasing of any aircraft by a 5% owner or related person, or the compensatory use of any aircraft, as a qualified business use if at least 25% of the total use of the aircraft during the year is for a qualified business use. Free e file tax extension 5% owner. Free e file tax extension   For a business entity that is not a corporation, a 5% owner is any person who owns more than 5% of the capital or profits interest in the business. Free e file tax extension   For a corporation, a 5% owner is any person who owns, or is considered to own, either of the following. Free e file tax extension More than 5% of the outstanding stock of the corporation. Free e file tax extension Stock possessing more than 5% of the total combined voting power of all stock in the corporation. Free e file tax extension Related persons. Free e file tax extension   For a description of related persons, see Related persons in the discussion on property owned or used in 1986 under What Method Can You Use To Depreciate Your Property in chapter 1 . Free e file tax extension For this purpose, however, treat as related persons only the relationships listed in items (1) through (10) of that discussion and substitute “50%” for “10%” each place it appears. Free e file tax extension Examples. Free e file tax extension   The following examples illustrate whether the use of business property is qualified business use. Free e file tax extension Example 1. Free e file tax extension John Maple is the sole proprietor of a plumbing contracting business. Free e file tax extension John employs his brother, Richard, in the business. Free e file tax extension As part of Richard's pay, he is allowed to use one of the company automobiles for personal use. Free e file tax extension The company includes the value of the personal use of the automobile in Richard's gross income and properly withholds tax on it. Free e file tax extension The use of the automobile is pay for the performance of services by a related person, so it is not a qualified business use. Free e file tax extension Example 2. Free e file tax extension John, in Example 1, allows unrelated employees to use company automobiles for personal purposes. Free e file tax extension He does not include the value of the personal use of the company automobiles as part of their compensation and he does not withhold tax on the value of the use of the automobiles. Free e file tax extension This use of company automobiles by employees is not a qualified business use. Free e file tax extension Example 3. Free e file tax extension James Company Inc. Free e file tax extension owns several automobiles that its employees use for business purposes. Free e file tax extension The employees also are allowed to take the automobiles home at night. Free e file tax extension The fair market value of each employee's use of an automobile for any personal purpose, such as commuting to and from work, is reported as income to the employee and James Company withholds tax on it. Free e file tax extension This use of company automobiles by employees, even for personal purposes, is a qualified business use for the company. Free e file tax extension Investment Use The use of property to produce income in a nonbusiness activity (investment use) is not a qualified business use. Free e file tax extension However, you can treat the investment use as business use to figure the depreciation deduction for the property in a given year. Free e file tax extension Example 1. Free e file tax extension Sarah Bradley uses a home computer 50% of the time to manage her investments. Free e file tax extension She also uses the computer 40% of the time in her part-time consumer research business. Free e file tax extension Sarah's home computer is listed property because it is not used at a regular business establishment. Free e file tax extension She does not use the computer predominantly for qualified business use. Free e file tax extension Therefore, she cannot elect a section 179 deduction or claim a special depreciation allowance for the computer. Free e file tax extension She must depreciate it using the straight line method over the ADS recovery period. Free e file tax extension Her combined business/investment use for determining her depreciation deduction is 90%. Free e file tax extension Example 2. Free e file tax extension If Sarah uses her computer 30% of the time to manage her investments and 60% of the time in her consumer research business, it is used predominantly for qualified business use. Free e file tax extension She can elect a section 179 deduction and, if she does not deduct all the computer's cost, she can claim a special depreciation allowance and depreciate the computer using the 200% declining balance method over the GDS recovery period. Free e file tax extension Her combined business/investment use for determining her depreciation deduction is 90%. Free e file tax extension Recapture of Excess Depreciation If you used listed property more than 50% in a qualified business use in the year you placed it in service, you must recapture (include in income) excess depreciation in the first year you use it 50% or less. Free e file tax extension You also increase the adjusted basis of your property by the same amount. Free e file tax extension Excess depreciation is: The depreciation allowable for the property (including any section 179 deduction and special depreciation allowance claimed) for years before the first year you do not use the property predominantly for qualified business use, minus The depreciation that would have been allowable for those years if you had not used the property predominantly for qualified business use in the year you placed it in service. Free e file tax extension To determine the amount in (2) above, you must refigure the depreciation using the straight line method and the ADS recovery period. Free e file tax extension Example. Free e file tax extension In June 2009, Ellen Rye purchased and placed in service a pickup truck that cost $18,000. Free e file tax extension She used it only for qualified business use for 2009 through 2012. Free e file tax extension Ellen claimed a section 179 deduction of $10,000 based on the purchase of the truck. Free e file tax extension She began depreciating it using the 200% DB method over a 5-year GDS recovery period. Free e file tax extension The pickup truck's gross vehicle weight was over 6,000 pounds, so it was not subject to the passenger automobile limits discussed later under Do the Passenger Automobile Limits Apply. Free e file tax extension During 2013, she used the truck 50% for business and 50% for personal purposes. Free e file tax extension She includes $4,018 excess depreciation in her gross income for 2013. Free e file tax extension The excess depreciation is determined as follows. Free e file tax extension Total section 179 deduction ($10,000) and depreciation claimed ($6,618) for 2009 through 2012. Free e file tax extension (Depreciation is from Table A-1. Free e file tax extension ) $16,618 Minus: Depreciation allowable (Table A-8):     2009 – 10% of $18,000 $1,800   2010 – 20% of $18,000 3,600   2011 – 20% of $18,000 3,600   2012 – 20% of $18,000 3,600 12,600 Excess depreciation $4,018 If Ellen's use of the truck does not change to 50% for business and 50% for personal purposes until 2015, there will be no excess depreciation. Free e file tax extension The total depreciation allowable using Table A-8 through 2015 will be $18,000, which equals the total of the section 179 deduction and depreciation she will have claimed. Free e file tax extension Where to figure and report recapture. Free e file tax extension   Use Form 4797, Part IV, to figure the recapture amount. Free e file tax extension Report the recapture amount as other income on the same form or schedule on which you took the depreciation deduction. Free e file tax extension For example, report the recapture amount as other income on Schedule C (Form 1040) if you took the depreciation deduction on Schedule C. Free e file tax extension If you took the depreciation deduction on Form 2106, report the recapture amount as other income on Form 1040, line 21. Free e file tax extension Lessee's Inclusion Amount If you use leased listed property other than a passenger automobile for business/investment use, you must include an amount in your income in the first year your qualified business-use percentage is 50% or less. Free e file tax extension Your qualified business-use percentage is the part of the property's total use that is qualified business use (defined earlier). Free e file tax extension For the inclusion amount rules for a leased passenger automobile, see Leasing a Car in chapter 4 of Publication 463. Free e file tax extension The inclusion amount is the sum of Amount A and Amount B, described next. Free e file tax extension However, see the special rules for the inclusion amount, later, if your lease begins in the last 9 months of your tax year or is for less than one year. Free e file tax extension Amount A. Free e file tax extension   Amount A is: The fair market value of the property, multiplied by The business/investment use for the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A-19 in Appendix A . Free e file tax extension   The fair market value of the property is the value on the first day of the lease term. Free e file tax extension If the capitalized cost of an item of listed property is specified in the lease agreement, you must treat that amount as the fair market value. Free e file tax extension Amount B. Free e file tax extension   Amount B is: The fair market value of the property, multiplied by The average of the business/investment use for all tax years the property was leased that precede the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A–20 in Appendix A . Free e file tax extension Maximum inclusion amount. Free e file tax extension   The inclusion amount cannot be more than the sum of the deductible amounts of rent for the tax year in which the lessee must include the amount in gross income. Free e file tax extension Inclusion amount worksheet. Free e file tax extension   The following worksheet is provided to help you figure the inclusion amount for leased listed property. Free e file tax extension Inclusion Amount Worksheet for Leased Listed Property 1. Free e file tax extension Fair market value   2. Free e file tax extension Business/investment use for first year business use is 50% or less   3. Free e file tax extension Multiply line 1 by line 2. Free e file tax extension   4. Free e file tax extension Rate (%) from Table A-19   5. Free e file tax extension Multiply line 3 by line 4. Free e file tax extension This is Amount A. Free e file tax extension   6. Free e file tax extension Fair market value   7. Free e file tax extension Average business/investment use for years property leased before the first year business use is 50% or less . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension . Free e file tax extension   8. Free e file tax extension Multiply line 6 by line 7   9. Free e file tax extension Rate (%) from Table A-20   10. Free e file tax extension Multiply line 8 by line 9. Free e file tax extension This is Amount B. Free e file tax extension   11. Free e file tax extension Add line 5 and line 10. Free e file tax extension This is your inclusion amount. Free e file tax extension Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. Free e file tax extension )         Example. Free e file tax extension On February 1, 2011, Larry House, a calendar year taxpayer, leased and placed in service a computer with a fair market value of $3,000. Free e file tax extension The lease is for a period of 5 years. Free e file tax extension Larry does not use the computer at a regular business establishment, so it is listed property. Free e file tax extension His business use of the property (all of which is qualified business use) is 80% in 2011, 60% in 2012, and 40% in 2013. Free e file tax extension He must add an inclusion amount to gross income for 2013, the first tax year his qualified business-use percentage is 50% or less. Free e file tax extension The computer has a 5-year recovery period under both GDS and ADS. Free e file tax extension 2013 is the third tax year of the lease, so the applicable percentage from Table A-19 is −19. Free e file tax extension 8%. Free e file tax extension The applicable percentage from Table A-20 is 22. Free e file tax extension 0%. Free e file tax extension Larry's deductible rent for the computer for 2013 is $800. Free e file tax extension Larry uses the Inclusion amount worksheet. Free e file tax extension to figure the amount he must include in income for 2013. Free e file tax extension His inclusion amount is $224, which is the sum of −$238 (Amount A) and $462 (Amount B). Free e file tax extension Inclusion Amount Worksheet for Leased Listed Property 1. Free e file tax extension Fair market value $3,000   2. Free e file tax extension Business/investment use for first year business use is 50% or less 40 % 3. Free e file tax extension Multiply line 1 by line 2. Free e file tax extension 1,200   4. Free e file tax extension Rate (%) from Table A-19 −19. Free e file tax extension 8 % 5. Free e file tax extension Multiply line 3 by line 4. Free e file tax extension This is Amount A. Free e file tax extension −238   6. Free e file tax extension Fair market value 3,000   7. Free e file tax extension Average business/investment use for years property leased before the first year business use is 50% or less 70 % 8. Free e file tax extension Multiply line 6 by line 7 2,100   9. Free e file tax extension Rate (%) from Table A-20 22. Free e file tax extension 0 % 10. Free e file tax extension Multiply line 8 by line 9. Free e file tax extension This is Amount B. Free e file tax extension 462   11. Free e file tax extension Add line 5 and line 10. Free e file tax extension This is your inclusion amount. Free e file tax extension Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. Free e file tax extension ) $224           Lease beginning in the last 9 months of your tax year. Free e file tax extension    The inclusion amount is subject to a special rule if all the following apply. Free e file tax extension The lease term begins within 9 months before the close of your tax year. Free e file tax extension You do not use the property predominantly (more than 50%) for qualified business use during that part of the tax year. Free e file tax extension The lease term continues into your next tax year. Free e file tax extension Under this special rule, add the inclusion amount to income in the next tax year. Free e file tax extension Figure the inclusion amount by taking into account the average of the business/investment use for both tax years (line 2 of the Inclusion Amount Worksheet for Leased Listed Property) and the applicable percentage for the tax year the lease term begins. Free e file tax extension Skip lines 6 through 9 of the worksheet and enter zero on line 10. Free e file tax extension Example 1. Free e file tax extension On August 1, 2012, Julie Rule, a calendar year taxpayer, leased and placed in service an item of listed property. Free e file tax extension The property is 5-year property with a fair market value of $10,000. Free e file tax extension Her property has a recovery period of 5 years under ADS. Free e file tax extension The lease is for 5 years. Free e file tax extension Her business use of the property was 50% in 2012 and 90% in 2013. Free e file tax extension She paid rent of $3,600 for 2012, of which $3,240 is deductible. Free e file tax extension She must include $147 in income in 2013. Free e file tax extension The $147 is the sum of Amount A and Amount B. Free e file tax extension Amount A is $147 ($10,000 × 70% × 2. Free e file tax extension 1%), the product of the fair market value, the average business use for 2012 and 2013, and the applicable percentage for year one from Table A-19 . Free e file tax extension Amount B is zero. Free e file tax extension Lease for less than one year. Free e file tax extension   A special rule for the inclusion amount applies if the lease term is less than one year and you do not use the property predominantly (more than 50%) for qualified business use. Free e file tax extension The amount included in income is the inclusion amount (figured as described in the preceding discussions) multiplied by a fraction. Free e file tax extension The numerator of the fraction is the number of days in the lease term and the denominator is 365 (or 366 for leap years). Free e file tax extension   The lease term for listed property other than residential rental or nonresidential real property includes options to renew. Free e file tax extension If you have two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property, treat them as one lease. Free e file tax extension Example 2. Free e file tax extension On October 1, 2012, John Joyce, a calendar year taxpayer, leased and placed in service an item of listed property that is 3-year property. Free e file tax extension This property had a fair market value of $15,000 and a recovery period of 5 years under ADS. Free e file tax extension The lease term was 6 months (ending on March 31, 2013), during which he used the property 45% in business. Free e file tax extension He must include $71 in income in 2013. Free e file tax extension The $71 is the sum of Amount A and Amount B. Free e file tax extension Amount A is $71 ($15,000 × 45% × 2. Free e file tax extension 1% × 183/365), the product of the fair market value, the average business use for both years, and the applicable percentage for year one from Table A-19 , prorated for the length of the lease. Free e file tax extension Amount B is zero. Free e file tax extension Where to report inclusion amount. Free e file tax extension   Report the inclusion amount figured as described in the preceding discussions as other income on the same form or schedule on which you took the deduction for your rental costs. Free e file tax extension For example, report the inclusion amount as other income on Schedule C (Form 1040) if you took the deduction on Schedule C. Free e file tax extension If you took the deduction for rental costs on Form 2106, report the inclusion amount as other income on Form 1040, line 21. Free e file tax extension Do the Passenger Automobile Limits Apply? The depreciation deduction, including the section 179 deduction and special depreciation allowance, you can claim for a passenger automobile (defined earlier) each year is limited. Free e file tax extension This section describes the maximum depreciation deduction amounts for 2013 and explains how to deduct, after the recovery period, the unrecovered basis of your property that results from applying the passenger automobile limit. Free e file tax extension Exception for leased cars. Free e file tax extension   The passenger automobile limits generally do not apply to passenger automobiles leased or held for leasing by anyone regularly engaged in the business of leasing passenger automobiles. Free e file tax extension For information on when you are considered regularly engaged in the business of leasing listed property, including passenger automobiles, see Exception for leased property , earlier, under What Is the Business-Use Requirement . Free e file tax extension Maximum Depreciation Deduction The passenger automobile limits are the maximum depreciation amounts you can deduct for a passenger automobile. Free e file tax extension They are based on the date you placed the automobile in service. Free e file tax extension Passenger Automobiles The maximum deduction amounts for most passenger automobiles are shown in the following table. Free e file tax extension Maximum Depreciation Deduction for Passenger Automobiles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,1601 $5,100 $3,050 $1,875 2012 11,1601 5,100 3,050 1,875 2011 11,0602 4,900 2,950 1,775 2010 11,0602  4,900 2,950 1,775 2009 10,9603 4,800 2,850 1,775 2008 10,9603  4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6104 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7105 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6606 4,900 2,950 1,775 1If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. Free e file tax extension 2If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,060. Free e file tax extension 3If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $2,960. Free e file tax extension 4If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $2,960. Free e file tax extension 5If you acquired the vehicle before 5/06/03, the maximum deduction is $7,660. Free e file tax extension If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. Free e file tax extension 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. Free e file tax extension If your business/investment use of the automobile is less than 100%, you must reduce the maximum deduction amount by multiplying the maximum amount by the percentage of business/investment use determined on an annual basis during the tax year. Free e file tax extension If you have a short tax year, you must reduce the maximum deduction amount by multiplying the maximum amount by a fraction. Free e file tax extension The numerator of the fraction is the number of months and partial months in the short tax year and the denominator is 12. Free e file tax extension Example. Free e file tax extension On April 15, 2013, Virginia Hart bought and placed in service a new car for $14,500. Free e file tax extension She used the car only in her business. Free e file tax extension She files her tax return based on the calendar year. Free e file tax extension She does not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. Free e file tax extension Under MACRS, a car is 5-year property. Free e file tax extension Since she placed her car in service on April 15 and used it only for business, she uses the percentages in Table A-1 to figure her MACRS depreciation on the car. Free e file tax extension Virginia multiplies the $14,500 unadjusted basis of her car by 0. Free e file tax extension 20 to get her MACRS depreciation of $2,900 for 2013. Free e file tax extension This $2,900 is below the maximum depreciation deduction of $3,160 for passenger automobiles placed in service in 2013. Free e file tax extension She can deduct the full $2,900. Free e file tax extension Electric Vehicles The maximum depreciation deductions for passenger automobiles that are produced to run primarily on electricity are higher than those for other automobiles. Free e file tax extension The maximum deduction amounts for electric vehicles placed in service after August 5, 1997, and before January 1, 2007, are shown in the following table. Free e file tax extension Owners of electric vehicles placed in service after December 31, 2006, should use the table of maximum deduction amounts later for electric vehicles classified as passenger automobiles or use the table of maximum deduction amounts for trucks and vans later, for electric vehicles classified as trucks and vans. Free e file tax extension Maximum Depreciation Deduction For Electric Vehicles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2006 $8,980 $14,400 $8,650 $5,225 2005 8,880 14,200 8,450 5,125 2004 31,8301 14,300 8,550 5,125 5/06/2003– 12/31/2003 32,0302 14,600 8,750 5,225 1/01/2003– 5/05/2003 22,8803 14,600 8,750 5,225 1If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $8,880. Free e file tax extension 2If you acquired the vehicle before 5/06/03, the maximum deduction is $22,880. Free e file tax extension If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. Free e file tax extension 3 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. Free e file tax extension Trucks and Vans The maximum depreciation deductions for trucks and vans placed in service after 2002 are higher than those for other passenger automobiles. Free e file tax extension The maximum deduction amounts for trucks and vans are shown in the following table. Free e file tax extension Maximum Depreciation Deduction For Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 11,3601 5,300 3,150 1,875 2011 11,2602 5,200 3,150 1,875 2010 11,1603 5,100 3,050 1,875 2009 11,0604 4,900 2,950 1,775 2008 11,1605 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2006 3,260 5,200 3,150 1,875 2005 3,260 5,200 3,150 1,875 2004 10,9106 5,300 3,150 1,875 5/06/2003– 12/31/2003 11,0107 5,400 3,250 1,975 1/01/2003– 5/05/2003 7,9608 5,400 3,250 1,975 1 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,360. Free e file tax extension 2 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,260. Free e file tax extension 3 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. Free e file tax extension 4 If you elect not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,060. Free e file tax extension 5If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,160. Free e file tax extension 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, or the maximum deduction is $3,260. Free e file tax extension 7 If you acquired the vehicle before 5/06/03, the maximum deduction is $7,960. Free e file tax extension If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. Free e file tax extension 8 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. Free e file tax extension Depreciation Worksheet for Passenger Automobiles You can use the following worksheet to figure your depreciation deduction using the percentage tables. Free e file tax extension Then use the information from this worksheet to prepare Form 4562. Free e file tax extension Depreciation Worksheet for Passenger Automobiles   Part I   1. Free e file tax extension MACRS system (GDS or ADS)     2. Free e file tax extension Property class     3. Free e file tax extension Date placed in service     4. Free e file tax extension Recovery period     5. Free e file tax extension Method and convention     6. Free e file tax extension Depreciation rate (from tables)     7. Free e file tax extension Maximum depreciation deduction for this year from the appropriate table       8. Free e file tax extension Business/investment-use percentage       9. Free e file tax extension Multiply line 7 by line 8. Free e file tax extension This is your adjusted maximum depreciation deduction       10. Free e file tax extension Section 179 deduction claimed this year (not more than line 9). Free e file tax extension Enter -0- if this is not the year you placed the car in service. Free e file tax extension         Note. Free e file tax extension  1) If line 10 is equal to line 9, stop here. Free e file tax extension Your combined section 179 and depreciation deduction (including your special depreciation allowance) is limited to the amount on line 9. Free e file tax extension  2) If line 10 is less than line 9, complete Part II. Free e file tax extension   Part II   11. Free e file tax extension Subtract line 10 from line 9. Free e file tax extension This is the limit on the amount you can deduct for depreciation (including any special depreciation allowance )       12. Free e file tax extension Cost or other basis (reduced by any alternative motor vehicle credit 1or credit for electric vehicles 2)       13. Free e file tax extension Multiply line 12 by line 8. Free e file tax extension This is your business/investment cost       14. Free e file tax extension Section 179 deduction claimed in the year you placed the car in service       15. Free e file tax extension Subtract line 14 from line 13. Free e file tax extension This is your tentative basis for depreciation       16. Free e file tax extension Multiply line 15 by . Free e file tax extension 50 if the 50% special depreciation allowance applies. Free e file tax extension This is your special depreciation allowance. Free e file tax extension Enter -0- if this is not the year you placed the car in service, the car is not qualified property, or you elected not to claim a special depreciation allowance       Note 1) If line 16 is equal to line 11, stop here. Free e file tax extension Your depreciation deduction (including your special depreciation allowance) is limited to the amount on line 11. Free e file tax extension  2) If line 16 is less than line 11, complete Part III. Free e file tax extension   Part III   17. Free e file tax extension Subtract line 16 from 11. Free e file tax extension This is the limit on the amount you can deduct for MACRS depreciation       18. Free e file tax extension Subtract line 16 from line 15. Free e file tax extension This is your basis for depreciation. Free e file tax extension       19. Free e file tax extension Multiply line 18 by line 6. Free e file tax extension This is your tentative MACRS depreciation deduction. Free e file tax extension       20. Free e file tax extension Enter the lesser of line 17 or line 19. Free e file tax extension This is your MACRS depreciation deduction. Free e file tax extension     1 When figuring the amount to enter on line 12, do not reduce your cost or other basis by any section 179 deduction you claimed for your car. Free e file tax extension 2 Reduce the basis by the lesser of $4,000 or 10% of the cost of the vehicle even if the credit is less than that amount. Free e file tax extension             Deductions After the Recovery Period If the depreciation deductions for your automobile are reduced under the passenger automobile limits, you will have unrecovered basis in your automobile at the end of the recovery period. Free e file tax extension If you continue to use the automobile for business, you can deduct that unrecovered basis after the recovery period ends. Free e file tax extension You can claim a depreciation deduction in each succeeding tax year until you recover your full basis in the car. Free e file tax extension The maximum amount you can deduct each year is determined by the date you placed the car in service and your business/investment-use percentage. Free e file tax extension See Maximum Depreciation Deduction , earlier. Free e file tax extension Unrecovered basis is the cost or other basis of the passenger automobile reduced by any clean-fuel vehicle deduction, electric vehicle credit, depreciation, and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use and the passenger automobile limits had not applied. Free e file tax extension You cannot claim a depreciation deduction for listed property other than passenger automobiles after the recovery period ends. Free e file tax extension There is no unrecovered basis at the end of the recovery period because you are considered to have used this property 100% for business and investment purposes during all of the recovery period. Free e file tax extension Example. Free e file tax extension In May 2007, you bought and placed in service a car costing $31,500. Free e file tax extension The car was 5-year property under GDS (MACRS). Free e file tax extension You did not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. Free e file tax extension You used the car exclusively for business during the recovery period (2007 through 2012). Free e file tax extension You figured your depreciation as shown below. Free e file tax extension Year Percentage Amount Limit   Allowed 2007 20. Free e file tax extension 0% $6,300 $2,960   $2,960 2008 32. Free e file tax extension 0 10,080 4,800   4,800 2009 19. Free e file tax extension 2 6,048 2,850   2,850 2010 11. Free e file tax extension 52 3,629 1,675   1,675 2011 11. Free e file tax extension 52 3,629 1,675   1,675 2012 5. Free e file tax extension 76 1,814 1,675   1,675 Total   $15,635 At the end of 2012, you had an unrecovered basis of $15,865 ($31,500 − $15,635). Free e file tax extension If in 2013 and later years you continue to use the car 100% for business, you can deduct each year the lesser of $1,675 or your remaining unrecovered basis. Free e file tax extension If your business use of the car had been less than 100% during any year, your depreciation deduction would have been less than the maximum amount allowable for that year. Free e file tax extension However, in figuring your unrecovered basis in the car, you would still reduce your basis by the maximum amount allowable as if the business use had been 100%. Free e file tax extension For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $9,519 ($15,865 × 60%), but you still would have to reduce your basis by $15,865 to determine your unrecovered basis. Free e file tax extension Deductions For Passenger Automobiles Acquired in a Trade-in If you acquire a passenger automobile in a trade-in, depreciate the carryover basis separately as if the trade-in did not occur. Free e file tax extension Depreciate the part of the new automobile's basis that exceeds its carryover basis (excess basis) as if it were newly placed in service property. Free e file tax extension This excess basis is the additional cash paid for the new automobile in the trade-in. Free e file tax extension The depreciation figured for the two components of the basis (carryover basis and excess basis) is subject to a single passenger automobile limit. Free e file tax extension Special rules apply in determining the passenger automobile limits. Free e file tax extension These rules and examples are discussed in section 1. Free e file tax extension 168(i)-6(d)(3) of the regulations. Free e file tax extension Instead of figuring depreciation for the carryover basis and the excess basis separately, you can elect to treat the old automobile as disposed of and both of the basis components for the new automobile as if placed in service at the time of the trade-in. Free e file tax extension For more information, including how to make this election, see Election out under Property Acquired in a Like-kind Exchange or Involuntary Conversion in chapter 4 and sections 1. Free e file tax extension 168(i)-6(i) and 1. Free e file tax extension 168(i)-6(j) of the regulations. Free e file tax extension What Records Must Be Kept? You cannot take any depreciation or section 179 deduction for the use of listed property unless you can prove your business/investment use with adequate records or with sufficient evidence to support your own statements. Free e file tax extension For listed property, you must keep records for as long as any recapture can still occur. Free e file tax extension Recapture can occur in any tax year of the recovery period. Free e file tax extension Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. Free e file tax extension You do not have to record information in an account book, diary, or similar record if the information is already shown on the receipt. Free e file tax extension However, your records should back up your receipts in an orderly manner. Free e file tax extension Elements of expenditure or use. Free e file tax extension   Your records or other documentary evidence must support all the following. Free e file tax extension The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses. Free e file tax extension The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year. Free e file tax extension The date of the expenditure or use. Free e file tax extension The business or investment purpose for the expenditure or use. Free e file tax extension   Written documents of your expenditure or use are generally better evidence than oral statements alone. Free e file tax extension You do not have to keep a daily log. Free e file tax extension However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time of the expenditure or use and backed up by other documents is preferable to a statement you prepare later. Free e file tax extension Timeliness. Free e file tax extension   You must record the elements of an expenditure or use at the time you have full knowledge of the elements. Free e file tax extension An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use generally is considered a timely record if, in the regular course of business: The statement is given by an employee to the employer, or The statement is given by an independent contractor to the client or customer. Free e file tax extension   For example, a log maintained on a weekly basis, that accounts for use during the week, will be considered a record made at or near the time of use. Free e file tax extension Business purpose supported. Free e file tax extension   Generally, an adequate record of business purpose must be in the form of a written statement. Free e file tax extension However, the amount of detail necessary to establish a business purpose depends on the facts and circumstances of each case. Free e file tax extension A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. Free e file tax extension For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. Free e file tax extension Business use supported. Free e file tax extension   An adequate record contains enough information on each element of every business or investment use. Free e file tax extension The amount of detail required to support the use depends on the facts and circumstances. Free e file tax extension For example, a taxpayer who uses a truck for both business and personal purposes and whose only business use of the truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. Free e file tax extension   Although you generally must prepare an adequate written record, you can prepare a record of the business use of listed property in a computer memory device that uses a logging program. Free e file tax extension Separate or combined expenditures or uses. Free e file tax extension   Each use by you normally is considered a separate use. Free e file tax extension However, you can combine repeated uses as a single item. Free e file tax extension   Record each expenditure as a separate item. Free e file tax extension Do not combine it with other expenditures. Free e file tax extension If you choose, however, you can combine amounts you spent for the use of listed property during a tax year, such as for gasoline or automobile repairs. Free e file tax extension If you combine these expenses, you do not need to support the business purpose of each expense. Free e file tax extension Instead, you can divide the expenses based on the total business use of the listed property. Free e file tax extension   You can account for uses that can be considered part of a single use, such as a round trip or uninterrupted business use, by a single record. Free e file tax extension For example, you can account for the use of a truck to make deliveries at several locations that begin and end at the business premises and can include a stop at the business in between deliveries by a single record of miles driven. Free e file tax extension You can account for the use of a passenger automobile by a salesperson for a business trip away from home over a period of time by a single record of miles traveled. Free e file tax extension Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. Free e file tax extension Confidential information. Free e file tax extension   If any of the information on the elements of an expenditure or use is confidential, you do not need to include it in the account book or similar record if you record it at or near the time of the expenditure or use. Free e file tax extension You must keep it elsewhere and make it available as support to the IRS director for your area on request. Free e file tax extension Substantial compliance. Free e file tax extension   If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the satisfaction of the IRS director for your area, you can establish this element by any evidence the IRS director for your area deems adequate. Free e file tax extension   If you fail to establish to the satisfaction of the IRS director for your area that you have substantially complied with the adequate records requirement for an element of an expenditure or use, you must establish the element as follows. Free e file tax extension By your own oral or written statement containing detailed information as to the element. Free e file tax extension By other evidence sufficient to establish the element. Free e file tax extension   If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct evidence, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. Free e file tax extension If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. Free e file tax extension Sampling. Free e file tax extension   You can maintain an adequate record for part of a tax year and use that record to support your business and investment use of listed property for the entire tax year if it can be shown by other evidence that the periods for which you maintain an adequate record are representative of the use throughout the year. Free e file tax extension Example 1. Free e file tax extension Denise Williams, a sole proprietor and calendar year taxpayer, operates an interior decorating business out of her home. Free e file tax extension She uses her automobile for local business visits to the homes or offices of clients, for meetings with suppliers and subcontractors, and to pick up and deliver items to clients. Free e file tax extension There is no other business use of the automobile, but she and family members also use it for personal purposes. Free e file tax extension She maintains adequate records for the first 3 months of the year showing that 75% of the automobile use was for business. Free e file tax extension Subcontractor invoices and paid bills show that her business continued at approximately the same rate for the rest of the year. Free e file tax extension If there is no change in circumstances, such as the purchase of a second car for exclusive use in her business, the determination that her combined business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. Free e file tax extension Example 2. Free e file tax extension Assume the same facts as in Example 1, except that Denise maintains adequate records during the first week of every month showing that 75% of her use of the automobile is for business. Free e file tax extension Her business invoices show that her business continued at the same rate during the later weeks of each month so that her weekly records are representative of the automobile's business use throughout the month. Free e file tax extension The determination that her business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. Free e file tax extension Example 3. Free e file tax extension Bill Baker, a sole proprietor and calendar year taxpayer, is a salesman in a large metropolitan area for a company that manufactures household products. Free e file tax extension For the first 3 weeks of each month, he occasionally uses his own automobile for business travel within the metropolitan area. Free e file tax extension During these weeks, his business use of the automobile does not follow a consistent pattern. Free e file tax extension During the fourth week of each month, he delivers all business orders taken during the previous month. Free e file tax extension The business use of his automobile, as supported by adequate records, is 70% of its total use during that fourth week. Free e file tax extension The determination based on the record maintained during the fourth week of the month that his business/investment use of the automobile for the tax year is 70% does not rest on sufficient supporting evidence because his use during that week is not representative of use during other periods. Free e file tax extension Loss of records. Free e file tax extension   When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. Free e file tax extension How Is Listed Property Information Reported? You must provide the information about your listed property requested in Part V of Form 4562, Section A, if you claim either of the following deductions. Free e file tax extension Any deduction for a vehicle. Free e file tax extension A depreciation deduction for any other listed property. Free e file tax extension If you claim any deduction for a vehicle, you also must provide the information requested in Section B. Free e file tax extension If you provide the vehicle for your employee's use, the employee must give you this information. Free e file tax extension If you provide any vehicle for use by an employee, you must first answer the questions in Section C to see if you meet an exception to completing Section B for that vehicle. Free e file tax extension Vehicles used by your employees. Free e file tax extension   You do not have to complete Section B, Part V, for vehicles used by your employees who are not more-than-5% owners or related persons if you meet at least one of the following requirements. Free e file tax extension You maintain a written policy statement that prohibits one of the following uses of the vehicles. Free e file tax extension All personal use including commuting. Free e file tax extension Personal use, other than commuting, by employees who are not officers, directors, or 1%-or-more owners. Free e file tax extension You treat all use of the vehicles by your employees as personal use. Free e file tax extension You provide more than five vehicles for use by your employees, and you keep in your records the information on their use given to you by the employees. Free e file tax extension For demonstrator automobiles provided to full-time salespersons, you maintain a written policy statement that limits the total mileage outside the salesperson's normal working hours and prohibits use of the automobile by anyone else, for vacation trips, or to store personal possessions. Free e file tax extension Exceptions. Free e file tax extension   If you file Form 2106, 2106-EZ, or Schedule C-EZ (Form 1040), and you are not required to file Form 4562, report information about listed property on that form and not on Form 4562. Free e file tax extension Also, if you file Schedule C (Form 1040) and are claiming the standard mileage rate or actual vehicle expenses (except depreciation) and you are not required to file Form 4562 for any other reason, report vehicle information in Part IV of Schedule C and not on Form 4562. Free e file tax extension Prev  Up  Next   Home   More Online Publications
Español

Citizens' Stamp Advisory Committee

The Citizens' Stamp Advisory Committee evaluates all stamp proposals. The Committee's primary goal is to select subjects of broad national interest for recommendation to the Postmaster General that are both interesting and educational.

Contact the Agency or Department

Website: Citizens' Stamp Advisory Committee

Address: 475 L’Enfant Plaza SW, Room 3300
Washington, DC 20260-3501

The Free E File Tax Extension

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