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H And R Block Free State File

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H And R Block Free State File

H and r block free state file 1. H and r block free state file   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. H and r block free state file Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. H and r block free state file   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. H and r block free state file See Publication 501 for more information. H and r block free state file Additional Medicare Tax. H and r block free state file  Beginning in 2013, a 0. H and r block free state file 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. H and r block free state file For more information, see the Instructions for Form 1040, line 60, and Form 8959. H and r block free state file Net Investment Income Tax. H and r block free state file  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H and r block free state file NIIT is a 3. H and r block free state file 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. H and r block free state file For more information, see the Instructions for Form 1040, line 60, and Form 8960. H and r block free state file Refundable credit for prior year minimum tax. H and r block free state file  The refundable portion of the credit for prior year minimum tax is no longer available. H and r block free state file Who must file. H and r block free state file  Generally, the amount of income you can receive before you must file a return has been increased. H and r block free state file See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. H and r block free state file Reminders File online. H and r block free state file  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. H and r block free state file Create your own personal identification number (PIN) and file a completely paperless tax return. H and r block free state file For more information, see Does My Return Have To Be on Paper , later. H and r block free state file Change of address. H and r block free state file  If you change your address, you should notify the IRS. H and r block free state file You can use Form 8822 to notify the IRS of the change. H and r block free state file See Change of Address , later, under What Happens After I File. H and r block free state file Enter your social security number. H and r block free state file  You must enter your social security number (SSN) in the spaces provided on your tax return. H and r block free state file If you file a joint return, enter the SSNs in the same order as the names. H and r block free state file Direct deposit of refund. H and r block free state file  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. H and r block free state file See Direct Deposit under Refunds, later. H and r block free state file If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. H and r block free state file Pay online or by phone. H and r block free state file  If you owe additional tax, you may be able to pay online or by phone. H and r block free state file See How To Pay , later. H and r block free state file Installment agreement. H and r block free state file  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. H and r block free state file See Installment Agreement , later, under Amount You Owe. H and r block free state file You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. H and r block free state file Automatic 6-month extension. H and r block free state file  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. H and r block free state file S. H and r block free state file Individual Income Tax Return. H and r block free state file See Automatic Extension , later. H and r block free state file Service in combat zone. H and r block free state file  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. H and r block free state file See Individuals Serving in Combat Zone , later, under When Do I Have To File. H and r block free state file Adoption taxpayer identification number. H and r block free state file  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). H and r block free state file For more information, see Social Security Number (SSN) , later. H and r block free state file Taxpayer identification number for aliens. H and r block free state file  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. H and r block free state file For more information, see Social Security Number (SSN) , later. H and r block free state file Frivolous tax submissions. H and r block free state file  The IRS has published a list of positions that are identified as frivolous. H and r block free state file The penalty for filing a frivolous tax return is $5,000. H and r block free state file Also, the $5,000 penalty will apply to other specified frivolous submissions. H and r block free state file For more information, see Civil Penalties , later. H and r block free state file Introduction This chapter discusses the following topics. H and r block free state file Whether you have to file a return. H and r block free state file Which form to use. H and r block free state file How to file electronically. H and r block free state file When, how, and where to file your return. H and r block free state file What happens if you pay too little or too much tax. H and r block free state file What records you should keep and how long you should keep them. H and r block free state file How you can change a return you have already filed. H and r block free state file Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. H and r block free state file Individuals in general. H and r block free state file (There are special rules for surviving spouses, executors, administrators, legal representatives, U. H and r block free state file S. H and r block free state file citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. H and r block free state file S. H and r block free state file possessions. H and r block free state file ) Dependents. H and r block free state file Certain children under age 19 or full-time students. H and r block free state file Self-employed persons. H and r block free state file Aliens. H and r block free state file The filing requirements for each category are explained in this chapter. H and r block free state file The filing requirements apply even if you do not owe tax. H and r block free state file Even if you do not have to file a return, it may be to your advantage to do so. H and r block free state file See Who Should File, later. H and r block free state file File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. H and r block free state file Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. H and r block free state file Individuals—In General If you are a U. H and r block free state file S. H and r block free state file citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. H and r block free state file To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. H and r block free state file Even if no table shows that you must file, you may need to file to get money back. H and r block free state file (See Who Should File , later. H and r block free state file ) Gross income. H and r block free state file   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. H and r block free state file It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). H and r block free state file Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). H and r block free state file If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. H and r block free state file   Common types of income are discussed in Part Two of this publication. H and r block free state file Community income. H and r block free state file   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. H and r block free state file This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. H and r block free state file See Publication 555, Community Property, for more information. H and r block free state file Nevada, Washington, and California domestic partners. H and r block free state file   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. H and r block free state file See Publication 555. H and r block free state file Self-employed individuals. H and r block free state file   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. H and r block free state file See Self-Employed Persons , later, for more information about your filing requirements. H and r block free state file    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. H and r block free state file Filing status. H and r block free state file   Your filing status depends on whether you are single or married and on your family situation. H and r block free state file Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. H and r block free state file See chapter 2 for an explanation of each filing status. H and r block free state file Age. H and r block free state file   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. H and r block free state file See Table 1-1. H and r block free state file You are considered 65 on the day before your 65th birthday. H and r block free state file For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. H and r block free state file Table 1-1. H and r block free state file 2013 Filing Requirements for Most Taxpayers IF your filing status is. H and r block free state file . H and r block free state file . H and r block free state file AND at the end of 2013 you  were. H and r block free state file . H and r block free state file . H and r block free state file * THEN file a return if  your gross income  was at least. H and r block free state file . H and r block free state file . H and r block free state file ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. H and r block free state file ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). H and r block free state file Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). H and r block free state file If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. H and r block free state file Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. H and r block free state file Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. H and r block free state file But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. H and r block free state file *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. H and r block free state file Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. H and r block free state file You are the surviving spouse, executor, administrator, or legal representative. H and r block free state file The decedent met the filing requirements at the date of death. H and r block free state file For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. H and r block free state file U. H and r block free state file S. H and r block free state file Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. H and r block free state file For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. H and r block free state file S. H and r block free state file Citizens and Resident Aliens Abroad. H and r block free state file It is available online and at most U. H and r block free state file S. H and r block free state file embassies and consulates. H and r block free state file See How To Get Tax Help in the back of this publication. H and r block free state file Residents of Puerto Rico If you are a U. H and r block free state file S. H and r block free state file citizen and also a bona fide resident of Puerto Rico, you generally must file a U. H and r block free state file S. H and r block free state file income tax return for any year in which you meet the income requirements. H and r block free state file This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. H and r block free state file If you are a bona fide resident of Puerto Rico for the entire year, your U. H and r block free state file S. H and r block free state file gross income does not include income from sources within Puerto Rico. H and r block free state file It does, however, include any income you received for your services as an employee of the United States or a U. H and r block free state file S. H and r block free state file agency. H and r block free state file If you receive income from Puerto Rican sources that is not subject to U. H and r block free state file S. H and r block free state file tax, you must reduce your standard deduction. H and r block free state file As a result, the amount of income you must have before you are required to file a U. H and r block free state file S. H and r block free state file income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. H and r block free state file For more information, see Publication 570, Tax Guide for Individuals With Income From U. H and r block free state file S. H and r block free state file Possessions. H and r block free state file Individuals With Income From U. H and r block free state file S. H and r block free state file Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. H and r block free state file S. H and r block free state file Virgin Islands, special rules may apply when determining whether you must file a U. H and r block free state file S. H and r block free state file federal income tax return. H and r block free state file In addition, you may have to file a return with the individual island government. H and r block free state file See Publication 570 for more information. H and r block free state file Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. H and r block free state file You also must file if your situation is described in Table 1-3. H and r block free state file Responsibility of parent. H and r block free state file   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. H and r block free state file If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. H and r block free state file If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. H and r block free state file ” Child's earnings. H and r block free state file   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. H and r block free state file This is true even if under local law the child's parent has the right to the earnings and may actually have received them. H and r block free state file But if the child does not pay the tax due on this income, the parent is liable for the tax. H and r block free state file Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. H and r block free state file If this election is made, the child does not have to file a return. H and r block free state file See Parent's Election To Report Child's Interest and Dividends in chapter 31. H and r block free state file Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. H and r block free state file Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. H and r block free state file You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). H and r block free state file Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. H and r block free state file 28 or more. H and r block free state file (See Table 1-3. H and r block free state file ) Use Schedule SE (Form 1040) to figure your self-employment tax. H and r block free state file Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. H and r block free state file For more information about this tax, see Publication 334, Tax Guide for Small Business. H and r block free state file Employees of foreign governments or international organizations. H and r block free state file   If you are a U. H and r block free state file S. H and r block free state file citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. H and r block free state file Ministers. H and r block free state file   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. H and r block free state file This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. H and r block free state file For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H and r block free state file Table 1-2. H and r block free state file 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. H and r block free state file If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. H and r block free state file (See Table 1-3 for other situations when you must file. H and r block free state file ) In this table, earned income includes salaries, wages, tips, and professional fees. H and r block free state file It also includes taxable scholarship and fellowship grants. H and r block free state file (See Scholarships and fellowships in chapter 12. H and r block free state file ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. H and r block free state file It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. H and r block free state file Gross income is the total of your earned and unearned income. H and r block free state file   Single dependents—Were you either age 65 or older or blind? □ No. H and r block free state file You must file a return if any of the following apply. H and r block free state file     • Your unearned income was more than $1,000. H and r block free state file     • Your earned income was more than $6,100. H and r block free state file     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. H and r block free state file □ Yes. H and r block free state file You must file a return if any of the following apply. H and r block free state file     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). H and r block free state file     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). H and r block free state file     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). H and r block free state file Married dependents—Were you either age 65 or older or blind? □ No. H and r block free state file You must file a return if any of the following apply. H and r block free state file     • Your unearned income was more than $1,000. H and r block free state file     • Your earned income was more than $6,100. H and r block free state file     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. H and r block free state file     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. H and r block free state file □ Yes. H and r block free state file You must file a return if any of the following apply. H and r block free state file     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). H and r block free state file     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). H and r block free state file     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. H and r block free state file     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). H and r block free state file Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. H and r block free state file The rules used to determine your alien status are discussed in Publication 519, U. H and r block free state file S. H and r block free state file Tax Guide for Aliens. H and r block free state file Resident alien. H and r block free state file   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. H and r block free state file S. H and r block free state file citizens. H and r block free state file Use the forms discussed in this publication. H and r block free state file Nonresident alien. H and r block free state file   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. H and r block free state file S. H and r block free state file citizens and resident aliens. H and r block free state file See Publication 519 to find out if U. H and r block free state file S. H and r block free state file income tax laws apply to you and which forms you should file. H and r block free state file Dual-status taxpayer. H and r block free state file   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. H and r block free state file Different rules apply for each part of the year. H and r block free state file For information on dual-status taxpayers, see Publication 519. H and r block free state file Table 1-3. H and r block free state file Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. H and r block free state file 1. H and r block free state file   You owe any special taxes, including any of the following. H and r block free state file   a. H and r block free state file Alternative minimum tax. H and r block free state file   b. H and r block free state file Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. H and r block free state file But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. H and r block free state file   c. H and r block free state file Household employment taxes. H and r block free state file But if you are filing a return only because you owe this tax, you can file Schedule H by itself. H and r block free state file   d. H and r block free state file Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. H and r block free state file   e. H and r block free state file Recapture of first-time homebuyer credit. H and r block free state file   f. H and r block free state file Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. H and r block free state file   g. H and r block free state file Recapture taxes. H and r block free state file 2. H and r block free state file   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. H and r block free state file 3. H and r block free state file   You had net earnings from self-employment of at least $400. H and r block free state file 4. H and r block free state file   You had wages of $108. H and r block free state file 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. H and r block free state file Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. H and r block free state file You had federal income tax withheld or made estimated tax payments. H and r block free state file You qualify for the earned income credit. H and r block free state file See chapter 36 for more information. H and r block free state file You qualify for the additional child tax credit. H and r block free state file See chapter 34 for more information. H and r block free state file You qualify for the health coverage tax credit. H and r block free state file See chapter 37 for more information. H and r block free state file You qualify for the American opportunity credit. H and r block free state file See chapter 35 for more information. H and r block free state file You qualify for the credit for federal tax on fuels. H and r block free state file See chapter 37 for more information. H and r block free state file Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. H and r block free state file (But also see Does My Return Have To Be on Paper , later. H and r block free state file ) See the discussion under Form 1040 for when you must use that form. H and r block free state file Form 1040EZ Form 1040EZ is the simplest form to use. H and r block free state file You can use Form 1040EZ if all of the following apply. H and r block free state file    Your filing status is single or married filing jointly. H and r block free state file If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. H and r block free state file You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. H and r block free state file If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. H and r block free state file You do not claim any dependents. H and r block free state file Your taxable income is less than $100,000. H and r block free state file Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. H and r block free state file You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. H and r block free state file You do not claim any credits other than the earned income credit. H and r block free state file You do not owe any household employment taxes on wages you paid to a household employee. H and r block free state file If you earned tips, they are included in boxes 5 and 7 of your Form W-2. H and r block free state file You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. H and r block free state file   You must meet all of these requirements to use Form 1040EZ. H and r block free state file If you do not, you must use Form 1040A or Form 1040. H and r block free state file Figuring tax. H and r block free state file   On Form 1040EZ, you can use only the tax table to figure your income tax. H and r block free state file You cannot use Form 1040EZ to report any other tax. H and r block free state file Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. H and r block free state file You can use Form 1040A if all of the following apply. H and r block free state file    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. H and r block free state file If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. H and r block free state file You must use Form 1040. H and r block free state file Your taxable income is less than $100,000. H and r block free state file Your adjustments to income are for only the following items. H and r block free state file Educator expenses. H and r block free state file IRA deduction. H and r block free state file Student loan interest deduction. H and r block free state file Tuition and fees. H and r block free state file You do not itemize your deductions. H and r block free state file You claim only the following tax credits. H and r block free state file The credit for child and dependent care expenses. H and r block free state file (See chapter 32. H and r block free state file ) The credit for the elderly or the disabled. H and r block free state file (See chapter 33. H and r block free state file ) The education credits. H and r block free state file (See chapter 35. H and r block free state file ) The retirement savings contribution credit. H and r block free state file (See chapter 37. H and r block free state file ) The child tax credit. H and r block free state file (See chapter 34. H and r block free state file ) The earned income credit. H and r block free state file (See chapter 36. H and r block free state file ) The additional child tax credit. H and r block free state file (See chapter 34. H and r block free state file ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. H and r block free state file (See Publication 525, Taxable and Nontaxable Income. H and r block free state file )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. H and r block free state file   You must meet all these requirements to use Form 1040A. H and r block free state file If you do not, you must use Form 1040. H and r block free state file Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. H and r block free state file You can use Form 1040 to report all types of income, deductions, and credits. H and r block free state file You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. H and r block free state file You must use Form 1040 if any of the following apply. H and r block free state file    Your taxable income is $100,000 or more. H and r block free state file You itemize your deductions on Schedule A. H and r block free state file You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. H and r block free state file You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. H and r block free state file Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). H and r block free state file You received $20 or more in tips in any 1 month and did not report all of them to your employer. H and r block free state file (See chapter 6. H and r block free state file ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. H and r block free state file You claim any credits other than the credits listed earlier under Form 1040A. H and r block free state file You owe the excise tax on insider stock compensation from an expatriated corporation. H and r block free state file Your Form W-2 shows an amount in box 12 with a code Z. H and r block free state file You had a qualified health savings account funding distribution from your IRA. H and r block free state file You are an employee and your employer did not withhold social security and Medicare tax. H and r block free state file You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. H and r block free state file You are a debtor in a bankruptcy case filed after October 16, 2005. H and r block free state file You must repay the first-time homebuyer credit. H and r block free state file You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. H and r block free state file Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). H and r block free state file If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. H and r block free state file See your tax return instructions for details. H and r block free state file If you do not qualify for Free File, then you should check out IRS. H and r block free state file gov for low-cost e-file options or Free File Fillable Forms. H and r block free state file IRS e-file Table 1-4 lists the benefits of IRS e-file. H and r block free state file IRS e-file uses automation to replace most of the manual steps needed to process paper returns. H and r block free state file As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. H and r block free state file However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. H and r block free state file Using e-file does not affect your chances of an IRS examination of your return. H and r block free state file Free File Fillable Forms. H and r block free state file   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. H and r block free state file These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. H and r block free state file gov, and Apply only to a federal tax return. H and r block free state file Electronic return signatures. H and r block free state file   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). H and r block free state file If you are filing online, you must use a Self-Select PIN. H and r block free state file If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. H and r block free state file Self-Select PIN. H and r block free state file   The Self-Select PIN method allows you to create your own PIN. H and r block free state file If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. H and r block free state file   A PIN is any combination of five digits you choose except five zeros. H and r block free state file If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. H and r block free state file   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. H and r block free state file Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. H and r block free state file AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. H and r block free state file If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. H and r block free state file Visit us at IRS. H and r block free state file gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. H and r block free state file (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. H and r block free state file The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. H and r block free state file ) You will also be prompted to enter your date of birth. H and r block free state file Table 1-4. H and r block free state file Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. H and r block free state file • Free File is available in English and Spanish. H and r block free state file • Free File is available online 24 hours a day, 7 days a week. H and r block free state file • Get your refund faster by e-filing using Direct Deposit. H and r block free state file • Sign electronically with a secure self-selected PIN and file a completely paperless return. H and r block free state file • Receive an acknowledgement that your return was received and accepted. H and r block free state file • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. H and r block free state file You can also file a return early and pay the amount you owe by the due date of your return. H and r block free state file • Save time by preparing and e-filing federal and state returns together. H and r block free state file • IRS computers quickly and automatically check for errors or other missing information. H and r block free state file • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. H and r block free state file You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. H and r block free state file If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. H and r block free state file This can be found at IRS. H and r block free state file gov. H and r block free state file Click on Request an Electronic Filing PIN. H and r block free state file Or you can call 1-866-704-7388. H and r block free state file Practitioner PIN. H and r block free state file   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. H and r block free state file The practitioner can provide you with details. H and r block free state file Form 8453. H and r block free state file   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. H and r block free state file For details, see Form 8453. H and r block free state file For more details, visit www. H and r block free state file irs. H and r block free state file gov/efile and click on “ Individuals. H and r block free state file ” Identity Protection PIN. H and r block free state file   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. H and r block free state file If the IRS has not given you this type of number, leave these spaces blank. H and r block free state file For more information, see the Instructions for Form 1040A or Form 1040. H and r block free state file Power of attorney. H and r block free state file   If an agent is signing your return for you, a power of attorney (POA) must be filed. H and r block free state file Attach the POA to Form 8453 and file it using that form's instructions. H and r block free state file See Signatures , later, for more information on POAs. H and r block free state file State returns. H and r block free state file   In most states, you can file an electronic state return simultaneously with your federal return. H and r block free state file For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. H and r block free state file irs. H and r block free state file gov/efile. H and r block free state file Refunds. H and r block free state file   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. H and r block free state file With e-file, your refund will be issued faster than if you filed on paper. H and r block free state file   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. H and r block free state file See Offset against debts under Refunds, later. H and r block free state file Refund inquiries. H and r block free state file   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. H and r block free state file See Refund Information , later. H and r block free state file Amount you owe. H and r block free state file   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. H and r block free state file See How To Pay , later, for information on how to pay the amount you owe. H and r block free state file Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. H and r block free state file A computer with Internet access and tax preparation software are all you need. H and r block free state file Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. H and r block free state file IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. H and r block free state file For information, visit www. H and r block free state file irs. H and r block free state file gov/efile. H and r block free state file Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. H and r block free state file Others offer it for a fee. H and r block free state file Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. H and r block free state file Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. H and r block free state file The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. H and r block free state file Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. H and r block free state file To find a site near you, call 1-800-906-9887. H and r block free state file Or to find the nearest AARP TaxAide site, visit AARP's website at www. H and r block free state file aarp. H and r block free state file org/taxaide or call 1-888-227-7669. H and r block free state file For more information on these programs, go to IRS. H and r block free state file gov and enter keyword “VITA” in the search box. H and r block free state file Using a Tax Professional Many tax professionals electronically file tax returns for their clients. H and r block free state file You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. H and r block free state file Note. H and r block free state file Tax professionals may charge a fee for IRS e-file. H and r block free state file Fees can vary depending on the professional and the specific services rendered. H and r block free state file When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. H and r block free state file For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. H and r block free state file Table 1-5. H and r block free state file When To File Your 2013 Return For U. H and r block free state file S. H and r block free state file citizens and residents who file returns on a calendar year. H and r block free state file   For Most Taxpayers For Certain Taxpayers Outside the U. H and r block free state file S. H and r block free state file No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. H and r block free state file When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. H and r block free state file —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. H and r block free state file Filing paper returns on time. H and r block free state file   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. H and r block free state file If you send your return by registered mail, the date of the registration is the postmark date. H and r block free state file The registration is evidence that the return was delivered. H and r block free state file If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. H and r block free state file The postmarked certified mail receipt is evidence that the return was delivered. H and r block free state file Private delivery services. H and r block free state file   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. H and r block free state file The private delivery service can tell you how to get written proof of this date. H and r block free state file   For the IRS mailing address to use if you are using a private delivery service, go to IRS. H and r block free state file gov and enter “private delivery service” in the search box. H and r block free state file   The following are designated private delivery services. H and r block free state file DHL Express (DHL): Same Day Service. H and r block free state file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H and r block free state file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H and r block free state file M. H and r block free state file , UPS Worldwide Express Plus, and UPS Worldwide Express. H and r block free state file Filing electronic returns on time. H and r block free state file   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. H and r block free state file An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. H and r block free state file   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. H and r block free state file The date and time in your time zone controls whether your electronically filed return is timely. H and r block free state file Filing late. H and r block free state file   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. H and r block free state file For more information, see Penalties , later. H and r block free state file Also see Interest under Amount You Owe. H and r block free state file   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. H and r block free state file Nonresident alien. H and r block free state file    If you are a nonresident alien and earn wages subject to U. H and r block free state file S. H and r block free state file income tax withholding, your 2013 U. H and r block free state file S. H and r block free state file income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. H and r block free state file   If you do not earn wages subject to U. H and r block free state file S. H and r block free state file income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. H and r block free state file See Publication 519 for more filing information. H and r block free state file Filing for a decedent. H and r block free state file   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. H and r block free state file See Publication 559. H and r block free state file Extensions of Time To File You may be able to get an extension of time to file your return. H and r block free state file There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. H and r block free state file Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. H and r block free state file Example. H and r block free state file If your return is due on April 15, 2014, you will have until October 15, 2014, to file. H and r block free state file If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. H and r block free state file You may also be charged penalties, discussed later. H and r block free state file How to get the automatic extension. H and r block free state file   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. H and r block free state file E-file options. H and r block free state file   There are two ways you can use e-file to get an extension of time to file. H and r block free state file Complete Form 4868, Application for Automatic Extension of Time To File U. H and r block free state file S. H and r block free state file Individual Income Tax Return, to use as a worksheet. H and r block free state file If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. H and r block free state file If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. H and r block free state file E-file using your personal computer or a tax professional. H and r block free state file    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. H and r block free state file You will need to provide certain information from your tax return for 2012. H and r block free state file If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. H and r block free state file E-file and pay by credit or debit card or by direct transfer from your bank account. H and r block free state file   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. H and r block free state file You can do this by phone or over the Internet. H and r block free state file You do not file Form 4868. H and r block free state file See Pay online , under How To Pay, later in this chapter. H and r block free state file Filing a paper Form 4868. H and r block free state file   You can get an extension of time to file by filing a paper Form 4868. H and r block free state file Mail it to the address shown in the form instructions. H and r block free state file   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. H and r block free state file ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. H and r block free state file When to file. H and r block free state file   You must request the automatic extension by the due date for your return. H and r block free state file You can file your return any time before the 6-month extension period ends. H and r block free state file When you file your return. H and r block free state file   Enter any payment you made related to the extension of time to file on Form 1040, line 68. H and r block free state file If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. H and r block free state file Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. H and r block free state file Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. H and r block free state file S. H and r block free state file citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. H and r block free state file However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. H and r block free state file If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. H and r block free state file See Individuals Serving in Combat Zone , later, for special rules that apply to you. H and r block free state file Married taxpayers. H and r block free state file   If you file a joint return, only one spouse has to qualify for this automatic extension. H and r block free state file If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. H and r block free state file How to get the extension. H and r block free state file   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. H and r block free state file (See the situations listed under (2), earlier. H and r block free state file ) Extensions beyond 2 months. H and r block free state file   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. H and r block free state file File Form 4868 and check the box on line 8. H and r block free state file No further extension. H and r block free state file   An extension of more than 6 months will generally not be granted. H and r block free state file However, if you are outside the United States and meet certain tests, you may be granted a longer extension. H and r block free state file For more information, see When To File and Pay in Publication 54. H and r block free state file Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. H and r block free state file This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. H and r block free state file Combat zone. H and r block free state file   For purposes of the automatic extension, the term “combat zone” includes the following areas. H and r block free state file The Arabian peninsula area, effective January 17, 1991. H and r block free state file The Kosovo area, effective March 24, 1999. H and r block free state file Afghanistan area, effective September 19, 2001. H and r block free state file   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. H and r block free state file The publication also has information about other tax benefits available to military personnel serving in a combat zone. H and r block free state file Extension period. H and r block free state file   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. H and r block free state file   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. H and r block free state file For example, you have 3½ months (January 1 – April 15) to file your tax return. H and r block free state file Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. H and r block free state file See Extension of Deadlines in Publication 3 for more information. H and r block free state file   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. H and r block free state file How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. H and r block free state file It also explains how to complete certain sections of the form. H and r block free state file You may find Table 1-6 helpful when you prepare your paper return. H and r block free state file Table 1-6. H and r block free state file Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. H and r block free state file 2 — Get the forms, schedules, and publications you need. H and r block free state file 3 — Fill in your return. H and r block free state file 4 — Check your return to make sure it is correct. H and r block free state file 5 — Sign and date your return. H and r block free state file 6 — Attach all required forms and schedules. H and r block free state file Electronic returns. H and r block free state file   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. H and r block free state file Substitute tax forms. H and r block free state file   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. H and r block free state file Form W-2. H and r block free state file   If you were an employee, you should receive Form W-2 from your employer. H and r block free state file You will need the information from this form to prepare your return. H and r block free state file See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. H and r block free state file   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. H and r block free state file If it is mailed, you should allow adequate time to receive it before contacting your employer. H and r block free state file If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. H and r block free state file When you request IRS help, be prepared to provide the following information. H and r block free state file Your name, address (including ZIP code), and phone number. H and r block free state file Your SSN. H and r block free state file Your dates of employment. H and r block free state file Your employer's name, address (including ZIP code), and phone number. H and r block free state file Form 1099. H and r block free state file   If you received certain types of income, you may receive a Form 1099. H and r block free state file For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). H and r block free state file If it is mailed, you should allow adequate time to receive it before contacting the payer. H and r block free state file If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. H and r block free state file When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. H and r block free state file A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. H and r block free state file You must account for your income and expenses in a way that clearly shows your taxable income. H and r block free state file The way you do this is called an accounting method. H and r block free state file This section explains which accounting periods and methods you can use. H and r block free state file Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. H and r block free state file If you do not use a calendar year, your accounting period is a fiscal year. H and r block free state file A regular fiscal year is a 12-month period that ends on the last day of any month except December. H and r block free state file A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. H and r block free state file You choose your accounting period (tax year) when you file your first income tax return. H and r block free state file It cannot be longer than 12 months. H and r block free state file More information. H and r block free state file   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. H and r block free state file Accounting Methods Your accounting method is the way you account for your income and expenses. H and r block free state file Most taxpayers use either the cash method or an accrual method. H and r block free state file You choose a method when you file your first income tax return. H and r block free state file If you want to change your accounting method after that, you generally must get IRS approval. H and r block free state file Cash method. H and r block free state file   If you use this method, report all items of income in the year in which you actually or constructively receive them. H and r block free state file Generally, you deduct all expenses in the year you actually pay them. H and r block free state file This is the method most individual taxpayers use. H and r block free state file Constructive receipt. H and r block free state file   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. H and r block free state file You do not need to have physical possession of it. H and r block free state file For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). H and r block free state file Garnisheed wages. H and r block free state file   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. H and r block free state file You must include these wages in income for the year you would have received them. H and r block free state file Debts paid for you. H and r block free state file   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. H and r block free state file See Canceled Debts in chapter 12 for more information. H and r block free state file Payment to third party. H and r block free state file   If a third party is paid income from property you own, you have constructively received the income. H and r block free state file It is the same as if you had actually received the income and paid it to the third party. H and r block free state file Payment to an agent. H and r block free state file   Income an agent receives for you is income you constructively received in the year the agent receives it. H and r block free state file If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. H and r block free state file Check received or available. H and r block free state file   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. H and r block free state file A check that was “made available to you” includes a check you have already received, but not cashed or deposited. H and r block free state file It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. H and r block free state file It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. H and r block free state file No constructive receipt. H and r block free state file   There may be facts to show that you did not constructively receive income. H and r block free state file Example. H and r block free state file Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. H and r block free state file Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. H and r block free state file Accrual method. H and r block free state file   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. H and r block free state file You generally deduct your expenses when you incur them, rather than when you pay them. H and r block free state file Income paid in advance. H and r block free state file   An advance payment of income is generally included in gross income in the year you receive it. H and r block free state file Your method of accounting does not matter as long as the income is available to you. H and r block free state file An advance payment may include rent or interest you receive in advance and pay for services you will perform later. H and r block free state file   A limited deferral until the next tax year may be allowed for certain advance payments. H and r block free state file See Publication 538 for specific information. H and r block free state file Additional information. H and r block free state file   For more information on accounting methods, including how to change your accounting method, see Publication 538. H and r block free state file Social Security Number (SSN) You must enter your SSN on your return. H and r block free state file If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. H and r block free state file If you are filing a joint return, include the SSNs in the same order as the names. H and r block free state file Use this same order in submitting other forms and documents to the IRS. H and r block free state file Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. H and r block free state file If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. H and r block free state file If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. H and r block free state file If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. H and r block free state file Name change. H and r block free state file   If you changed your name because of marriage, divorce, etc. H and r block free state file , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. H and r block free state file This prevents delays in processing your return and issuing refunds. H and r block free state file It also safeguards your future social security benefits. H and r block free state file Dependent's SSN. H and r block free state file   You must provide the SSN of each dependent you claim, regardless of the dependent's age. H and r block free state file This requirement applies to all dependents (not just your children) claimed on your tax return. H and r block free state file Exception. H and r block free state file    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. H and r block free state file The document must show that the child was born alive. H and r block free state file No SSN. H and r block free state file   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. H and r block free state file It usually takes about 2 weeks to get an SSN. H and r block free state file If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. H and r block free state file   If you are a U. H and r block free state file S. H and r block free state file citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. H and r block free state file If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. H and r block free state file   Form SS-5 is available at any SSA office, on the Internet at www. H and r block free state file socialsecurity. H and r block free state file gov, or by calling 1-800-772-1213. H and r block free state file If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. H and r block free state file   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . H and r block free state file   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. H and r block free state file Adoption taxpayer identification number (ATIN). H and r block free state file   If you are in the process of adopting a child who is a U. H and r block free state file S. H and r block free state file citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. H and r block free state file    File Form W-7A, Application for Taxpayer Identification Number for Pending U. H and r block free state file S. H and r block free state file Adoptions, with the IRS to get an ATIN if all of the following are true. H and r block free state file You have a child living with you who was placed in your home for legal adoption. H and r block free state file You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. H and r block free state file You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. H and r block free state file You are eligible to claim the child as a dependent on your tax return. H and r block free state file After the adoption is final, you must apply for an SSN for the child. H and r block free state file You cannot continue using the ATIN. H and r block free state file   See Form W-7A for more information. H and r block free state file Nonresident alien spouse. H and r block free state file   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. H and r block free state file If your spouse is not eligible for an SSN, see the following discussion on ITINs. H and r block free state file Individual taxpayer identification number (ITIN). H and r block free state file   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. H and r block free state file This also applies to an alien spouse or dependent. H and r block free state file To apply for an ITIN, file Form W-7 with the IRS. H and r block free state file It usually takes about 6 to 10 weeks to get an ITIN. H and r block free state file Enter the ITIN on your tax return wherever an SSN is requested. H and r block free state file    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. H and r block free state file See the Form W-7 instructions for how and where to file. H and r block free state file You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. H and r block free state file ITIN for tax use only. H and r block free state file   An ITIN is for tax use only. H and r block free state file It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. H and r block free state file S. H and r block free state file law. H and r block free state file Penalty for not providing social security number. H and r block free state file   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. H and r block free state file See the discussion on Penalties , later, for more information. H and r block free state file SSN on correspondence. H and r block free state file   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. H and r block free state file Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. H and r block free state file Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. H and r block free state file If you want $3 to go to this fund, check the box. H and r block free state file If you are filing a joint return, your spouse can also have $3 go to the fund. H and r block free state file If you check a box, your tax or refund will not change. H and r block free state file Computations The following information may be useful in making the return easier to complete. H and r block free state file Rounding off dollars. H and r block free state file   You can round off cents to whole dollars on your return and schedules. H and r block free state file If you do round to whole dollars, you must round all amounts. H and r block free state file To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. H and r block free state file For example, $1. H and r block free state file 39 becomes $1 and $2. H and r block free state file 50 becomes $3. H and r block free state file   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. H and r block free state file Example. H and r block free state file You receive two Forms W-2: one showing wages of $5,000. H and r block free state file 55 and one showing wages of $18,500. H and r block free state file 73. H and r block free state file On Form 1040, line 7, you would enter $23,501 ($5,000. H and r block free state file 55 + $18,500. H and r block free state file 73 = $23,501. H and r block free state file 28), not $23,502 ($5,001 + $18,501). H and r block free state file Equal amounts. H and r block free state file   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. H and r block free state file Example. H and r block free state file Line 1 is $500. H and r block free state file Line 3 is $500. H and r block free state file Line 5 asks you to enter the smaller of line 1 or 3. H and r block free state file Enter $500 on line 5. H and r block free state file Negative amounts. H and r block free state file   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. H and r block free state file To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. H and r block free state file Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. H and r block free state file You may be able to file a paperless return using IRS e-file. H and r block free state file There's nothing to attach or mail, not even your Forms W-2. H and r block free state file See Does My Return Have To Be on Paper, earlier. H and r block free state file Form W-2. H and r block free state file   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. H and r block free state file You should have a Form W-2 from each employer. H and r block free state file If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. H and r block free state file Attach it to the front page of your paper return, not to any attachments. H and r block free state file For more information, see Form W-2 in chapter 4. H and r block free state file   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H and r block free state file , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. H and r block free state file Form 1040EZ. H and r block free state file   There are no additional schedules to file with Form 1040EZ. H and r block free state file Form 1040A. H and r block free state file   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. H and r block free state file Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. H and r block free state file Do not attach items unless required to do so. H and r block free state file Form 1040. H and r block free state file   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. H and r block free state file Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. H and r block free state file Do not attach items unless required to do so. H and r block free state file Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. H and r block free state file If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Contact My Local Office in Oregon

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bend 

250 NW Franklin Ave.
Bend, OR  97701

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(541) 706-5732
Eugene 211 E 7th           
Eugene, OR 97401

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(541) 342-8766
Medford 960 Ellendale Dr.
Medford, OR 97504

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:30 p.m.)

 

Services Provided

(541) 282-1350
Portland 1220 SW Third Ave.
Portland, OR  97204
 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 265-3501
Salem

1660 Oak St. S.E.
Salem, OR  97301

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 587-3101

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (503) 265-3591 in the Portland area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 SW Main Street, MS 0180
Portland, OR 97204

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The H And R Block Free State File

H and r block free state file 9. H and r block free state file   Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. H and r block free state file Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. H and r block free state file Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). H and r block free state file Depreciación. H and r block free state file Límites sobre las pérdidas de alquiler. H and r block free state file Cómo declarar sus ingresos y gastos de alquiler. H and r block free state file Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. H and r block free state file Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. H and r block free state file Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. H and r block free state file Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. H and r block free state file Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. H and r block free state file El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. H and r block free state file Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. H and r block free state file Cuándo declarar los ingresos de alquiler. H and r block free state file   Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. H and r block free state file Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. H and r block free state file Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. H and r block free state file   Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. H and r block free state file Alquiler anticipado. H and r block free state file   El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. H and r block free state file Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. H and r block free state file Ejemplo. H and r block free state file Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. H and r block free state file Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. H and r block free state file Usted tiene que incluir $10,000 en su ingreso en el primer año. H and r block free state file Anulación de un contrato de arrendamiento. H and r block free state file   Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. H and r block free state file Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. H and r block free state file Gastos pagados por el inquilino. H and r block free state file   Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. H and r block free state file Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. H and r block free state file Vea Gastos de Alquiler , más adelante, para información adicional. H and r block free state file Propiedad o servicios. H and r block free state file   Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. H and r block free state file   Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. H and r block free state file Depósitos de garantía. H and r block free state file   No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. H and r block free state file Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. H and r block free state file   Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. H and r block free state file Inclúyala en sus ingresos cuando la reciba. H and r block free state file Participación parcial. H and r block free state file   Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. H and r block free state file Alquiler de propiedad que se usa también como su vivienda personal. H and r block free state file   Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. H and r block free state file Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. H and r block free state file Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. H and r block free state file Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. H and r block free state file También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. H and r block free state file La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. H and r block free state file Uso personal de propiedad de alquiler. H and r block free state file   Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. H and r block free state file Además, sus deducciones por gastos de alquiler pueden ser limitadas. H and r block free state file Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. H and r block free state file Participación parcial. H and r block free state file   Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. H and r block free state file Cuándo deducir los gastos de alquiler. H and r block free state file   Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. H and r block free state file Depreciación. H and r block free state file   Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. H and r block free state file Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. H and r block free state file Gastos previos al alquiler. H and r block free state file   Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. H and r block free state file Alquileres por cobrar. H and r block free state file   Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. H and r block free state file Debido a que no los incluye en su ingreso, no los puede deducir. H and r block free state file Propiedad desocupada de alquiler. H and r block free state file   Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. H and r block free state file Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. H and r block free state file Desocupada mientras está en venta. H and r block free state file   Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. H and r block free state file Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. H and r block free state file Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. H and r block free state file Mejoras. H and r block free state file   Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. H and r block free state file Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. H and r block free state file Mejoramientos. H and r block free state file   Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. H and r block free state file Restauración. H and r block free state file   Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. H and r block free state file Adaptación. H and r block free state file   Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. H and r block free state file Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. H and r block free state file Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. H and r block free state file Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. H and r block free state file Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. H and r block free state file Primas de seguro pagadas por anticipado. H and r block free state file   Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. H and r block free state file No puede deducir la prima total en el año en que usted la pague. H and r block free state file Honorarios legales y otros honorarios profesionales. H and r block free state file   Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). H and r block free state file Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. H and r block free state file También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. H and r block free state file Impuestos sobre beneficios locales. H and r block free state file   Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. H and r block free state file Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. H and r block free state file No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. H and r block free state file Gastos de transporte local. H and r block free state file    Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. H and r block free state file Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. H and r block free state file Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. H and r block free state file   Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. H and r block free state file Para 2013, la tarifa estándar por milla de uso comercial es 56. H and r block free state file 5 centavos por milla. H and r block free state file Para más información, vea el capítulo 26. H and r block free state file    Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. H and r block free state file Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. H and r block free state file Alquiler de equipo. H and r block free state file   Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. H and r block free state file Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. H and r block free state file De ser así, usted no puede deducir estos pagos. H and r block free state file Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. H and r block free state file Alquiler de propiedad. H and r block free state file   Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. H and r block free state file Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. H and r block free state file Gastos de viaje. H and r block free state file   Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. H and r block free state file Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. H and r block free state file Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. H and r block free state file Por medio de la depreciación, se recupera el costo de mejoras. H and r block free state file Para más información sobre gastos de viaje, vea el capítulo 26. H and r block free state file    Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. H and r block free state file   Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. H and r block free state file Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. H and r block free state file Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. H and r block free state file No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. H and r block free state file Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. H and r block free state file Ejemplo. H and r block free state file Su año tributario es el año natural. H and r block free state file Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. H and r block free state file Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. H and r block free state file A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. H and r block free state file Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. H and r block free state file Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). H and r block free state file También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. H and r block free state file No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. H and r block free state file Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. H and r block free state file Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. H and r block free state file No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. H and r block free state file Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. H and r block free state file Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. H and r block free state file Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. H and r block free state file Cómo dividir los gastos. H and r block free state file   Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. H and r block free state file Puede usar cualquier método razonable para dividir el gasto. H and r block free state file Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. H and r block free state file Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. H and r block free state file Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. H and r block free state file No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. H and r block free state file Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. H and r block free state file Dónde se anota la deducción. H and r block free state file   Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. H and r block free state file Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. H and r block free state file   Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). H and r block free state file Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. H and r block free state file Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. H and r block free state file Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. H and r block free state file Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. H and r block free state file Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. H and r block free state file Usted también tiene que determinar si la unidad habitable se considera una vivienda. H and r block free state file Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. H and r block free state file Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. H and r block free state file Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. H and r block free state file Unidad habitable. H and r block free state file    Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. H and r block free state file Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. H and r block free state file Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. H and r block free state file    Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. H and r block free state file La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. H and r block free state file Ejemplo. H and r block free state file Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. H and r block free state file Usted mismo no usa la habitación y permite solamente que los clientes la usen. H and r block free state file La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. H and r block free state file Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. H and r block free state file Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. H and r block free state file Esta regla no es aplicable al determinar si la usó como vivienda. H and r block free state file Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. H and r block free state file Ejemplo. H and r block free state file Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). H and r block free state file Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. H and r block free state file La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. H and r block free state file La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). H and r block free state file La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. H and r block free state file Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). H and r block free state file Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. H and r block free state file El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. H and r block free state file Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). H and r block free state file El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). H and r block free state file Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. H and r block free state file Nota. H and r block free state file Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. H and r block free state file Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. H and r block free state file Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. H and r block free state file Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. H and r block free state file Vea Unidad Habitable Usada como Vivienda, a continuación. H and r block free state file Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. H and r block free state file Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. H and r block free state file Vea ¿Qué es un día de uso personal? , más adelante. H and r block free state file Precio justo de alquiler. H and r block free state file   Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. H and r block free state file El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. H and r block free state file   Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. H and r block free state file En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. H and r block free state file ¿Qué es un día de uso personal?   Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). H and r block free state file Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. H and r block free state file Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. H and r block free state file La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. H and r block free state file ) y descendientes directos (hijos, nietos, etc. H and r block free state file ). H and r block free state file Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. H and r block free state file Cualquier persona que la use a un precio menor que el precio justo de alquiler. H and r block free state file Vivienda principal. H and r block free state file   Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. H and r block free state file Acuerdo de financiación de patrimonio neto compartido. H and r block free state file   Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). H and r block free state file Donación del uso de propiedad. H and r block free state file   Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. H and r block free state file Ejemplos. H and r block free state file   Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. H and r block free state file Usted y su vecino son copropietarios de un condominio en la playa. H and r block free state file El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. H and r block free state file Nadie usó el condominio como vivienda principal. H and r block free state file Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. H and r block free state file Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. H and r block free state file Ejemplo 2. H and r block free state file Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. H and r block free state file Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. H and r block free state file Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. H and r block free state file Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. H and r block free state file Ejemplo 3. H and r block free state file Usted posee una propiedad de alquiler que le arrienda a su hijo. H and r block free state file Su hijo no tiene interés financiero en esta propiedad. H and r block free state file La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. H and r block free state file El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. H and r block free state file Ejemplo 4. H and r block free state file Usted le alquila su casa de playa a Josué. H and r block free state file Josué le alquila a usted su casa en las montañas. H and r block free state file Cada uno paga un precio justo de alquiler. H and r block free state file Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. H and r block free state file Días usados para reparaciones y mantenimiento. H and r block free state file   Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. H and r block free state file No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. H and r block free state file Días usados como vivienda principal antes o después de alquilar. H and r block free state file   Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. H and r block free state file No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. H and r block free state file Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. H and r block free state file Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. H and r block free state file Ejemplos. H and r block free state file   Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. H and r block free state file Ejemplo 1. H and r block free state file Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. H and r block free state file Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. H and r block free state file Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). H and r block free state file Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. H and r block free state file En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. H and r block free state file El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. H and r block free state file Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. H and r block free state file El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). H and r block free state file Ejemplo 2. H and r block free state file Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). H and r block free state file Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. H and r block free state file Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. H and r block free state file El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. H and r block free state file Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). H and r block free state file Ejemplo 3. H and r block free state file Usted es dueño de un condominio en un lugar turístico. H and r block free state file Lo alquiló a un precio justo de alquiler por 170 días durante el año. H and r block free state file Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. H and r block free state file De hecho, la familia de usted usó el condominio por 10 de esos días. H and r block free state file Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). H and r block free state file Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. H and r block free state file Su familia también usó el condominio por otros 7 días durante el año. H and r block free state file Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. H and r block free state file Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). H and r block free state file Uso de alquiler mínimo. H and r block free state file   Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. H and r block free state file Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. H and r block free state file Límite sobre las deducciones. H and r block free state file   Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. H and r block free state file En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. H and r block free state file Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. H and r block free state file Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. H and r block free state file Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. H and r block free state file   Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. H and r block free state file Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. H and r block free state file   Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. H and r block free state file Propiedad usada para fines personales. H and r block free state file   Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. H and r block free state file Propiedad no usada como vivienda. H and r block free state file   Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. H and r block free state file Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . H and r block free state file Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. H and r block free state file   Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. H and r block free state file Vea Límites sobre las Pérdidas de Alquiler , más adelante. H and r block free state file Propiedad usada como vivienda, y alquilada menos de 15 días. H and r block free state file   Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). H and r block free state file No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. H and r block free state file Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). H and r block free state file Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. H and r block free state file Propiedad usada como vivienda, y alquilada 15 días o más. H and r block free state file   Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. H and r block free state file Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . H and r block free state file Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. H and r block free state file   Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. H and r block free state file No necesitará usar la Hoja de Trabajo 9-1. H and r block free state file   Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. H and r block free state file Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. H and r block free state file Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. H and r block free state file Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. H and r block free state file Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. H and r block free state file No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. H and r block free state file Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. H and r block free state file La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. H and r block free state file Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. H and r block free state file Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. H and r block free state file Impuesto mínimo alternativo. H and r block free state file   Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. H and r block free state file La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). H and r block free state file Declaración de la cantidad correcta de depreciación. H and r block free state file   Usted debería declarar la cantidad correcta de depreciación cada año tributario. H and r block free state file Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. H and r block free state file   Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. H and r block free state file S. H and r block free state file Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. H and r block free state file Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. H and r block free state file Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. H and r block free state file Cambio de método contable para deducir depreciación no declarada. H and r block free state file   Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. H and r block free state file En algunos casos, puede recibir autorización automática. H and r block free state file Para más información, vea el capítulo 1 de la Publicación 946, en inglés. H and r block free state file Terreno. H and r block free state file   No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. H and r block free state file Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. H and r block free state file Información adicional. H and r block free state file   Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. H and r block free state file Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. H and r block free state file Tiene que considerar estas reglas en el mismo orden a continuación. H and r block free state file Reglas sobre el monto de riesgo. H and r block free state file Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. H and r block free state file Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. H and r block free state file Límites sobre las actividades pasivas. H and r block free state file Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. H and r block free state file Sin embargo, existen excepciones. H and r block free state file Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. H and r block free state file Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. H and r block free state file Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. H and r block free state file Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. H and r block free state file Vea la Publicación 925, en inglés, para más información. H and r block free state file Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. H and r block free state file En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. H and r block free state file Límites sobre las deducciones y los créditos de actividades pasivas. H and r block free state file    Las deducciones o pérdidas generadas por actividades pasivas están limitadas. H and r block free state file Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. H and r block free state file Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. H and r block free state file Toda pérdida o crédito excedente se traspasa al año tributario siguiente. H and r block free state file   Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. H and r block free state file    Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. H and r block free state file Agentes de bienes raíces. H and r block free state file   Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. H and r block free state file Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. H and r block free state file Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. H and r block free state file Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. H and r block free state file En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. H and r block free state file Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. H and r block free state file Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. H and r block free state file De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. H and r block free state file Participación activa. H and r block free state file   Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). H and r block free state file Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. H and r block free state file Descuento especial máximo. H and r block free state file   El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. H and r block free state file   Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. H and r block free state file Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. H and r block free state file   Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. H and r block free state file Información adicional. H and r block free state file   Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. H and r block free state file Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). H and r block free state file Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. H and r block free state file Consulte Alquiler sin Fines de Lucro , anteriormente. H and r block free state file Prestación de servicios sustanciales. H and r block free state file   Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. H and r block free state file Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. H and r block free state file Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. H and r block free state file Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). H and r block free state file    Use el Formulario 1065, U. H and r block free state file S. H and r block free state file Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). H and r block free state file Empresa conjunta que reúne los requisitos. H and r block free state file   Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. H and r block free state file En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. H and r block free state file Para más información, vea la Publicación 527, en inglés. H and r block free state file Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. H and r block free state file    Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. H and r block free state file Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). H and r block free state file Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. H and r block free state file En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). H and r block free state file Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. H and r block free state file , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). H and r block free state file Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. H and r block free state file Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. H and r block free state file Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. H and r block free state file Complete las líneas 1 y 2 para cada propiedad. H and r block free state file No obstante, llene las líneas 23a a 26 solamente en un Anexo E. H and r block free state file En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. H and r block free state file Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. H and r block free state file Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. H and r block free state file Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. H and r block free state file Vea Reglas sobre el Monto de Riesgo , anteriormente. H and r block free state file También vea la Publicación 925, en inglés. H and r block free state file Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. H and r block free state file Vea Límites sobre las Actividades Pasivas , anteriormente. H and r block free state file La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. H and r block free state file Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. H and r block free state file También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). H and r block free state file Hoja de Trabajo 9-1. H and r block free state file Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . H and r block free state file ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. H and r block free state file Porcentaje del Uso de Alquiler A. H and r block free state file Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. H and r block free state file       B. H and r block free state file Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. H and r block free state file       C. H and r block free state file Número total de días de uso de alquiler. H and r block free state file Reste la línea B de la línea A C. H and r block free state file       D. H and r block free state file Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. H and r block free state file       E. H and r block free state file Total de días de uso de alquiler y de uso personal. H and r block free state file Sume las líneas C y D E. H and r block free state file       F. H and r block free state file Porcentaje de gastos permitidos de alquiler. H and r block free state file Divida la línea C por la línea E     F. H and r block free state file   PARTE II. H and r block free state file Gastos de Alquiler Permisibles 1. H and r block free state file Anote los alquileres recibidos 1. H and r block free state file   2a. H and r block free state file Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. H and r block free state file       b. H and r block free state file Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. H and r block free state file       c. H and r block free state file Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. H and r block free state file       d. H and r block free state file Anote los gastos directos de alquiler (vea las instrucciones) d. H and r block free state file       e. H and r block free state file Gastos de alquiler totalmente deducibles. H and r block free state file Sume las líneas 2a a 2d. H and r block free state file Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. H and r block free state file   3. H and r block free state file Reste la línea 2e de la línea 1. H and r block free state file Si es cero o menos, anote −0− 3. H and r block free state file   4a. H and r block free state file Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. H and r block free state file       b. H and r block free state file Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. H and r block free state file       c. H and r block free state file Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. H and r block free state file       d. H and r block free state file Sume las líneas 4a a 4c d. H and r block free state file       e. H and r block free state file Gastos permisibles. H and r block free state file Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. H and r block free state file   5. H and r block free state file Reste la línea 4e de la línea 3. H and r block free state file Si es cero o menos, anote −0− 5. H and r block free state file   6a. H and r block free state file Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. H and r block free state file       b. H and r block free state file Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. H and r block free state file       c. H and r block free state file Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. H and r block free state file       d. H and r block free state file Sume las líneas 6a a 6c d. H and r block free state file       e. H and r block free state file Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. H and r block free state file Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. H and r block free state file   PARTE III. H and r block free state file Gastos no Permitidos Trasladados al Año Siguiente 7a. H and r block free state file Gastos de funcionamiento a trasladarse al año siguiente. H and r block free state file Reste la línea 4e de la línea 4d 7a. H and r block free state file   b. H and r block free state file Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. H and r block free state file  Reste la línea 6e de la línea 6d b. H and r block free state file   Instrucciones de la Hoja de Trabajo 9-1. H and r block free state file Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. H and r block free state file Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. H and r block free state file Línea 2a. H and r block free state file Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. H and r block free state file No incluya intereses sobre un préstamo que no benefició a la unidad habitable. H and r block free state file Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. H and r block free state file Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. H and r block free state file Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. H and r block free state file   Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. H and r block free state file Vea las Instrucciones del Anexo A. H and r block free state file No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. H and r block free state file Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. H and r block free state file Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. H and r block free state file   Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. H and r block free state file En vez de esto, calcule la parte personal en un Anexo A distinto. H and r block free state file Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. H and r block free state file           Línea 2c. H and r block free state file Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. H and r block free state file Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. H and r block free state file Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. H and r block free state file En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. H and r block free state file Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. H and r block free state file   Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. H and r block free state file En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. H and r block free state file           Línea 2d. H and r block free state file Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. H and r block free state file Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. H and r block free state file También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. H and r block free state file           Línea 2e. H and r block free state file Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. H and r block free state file Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. H and r block free state file           Línea 4b. H and r block free state file En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. H and r block free state file Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. H and r block free state file No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). H and r block free state file           Línea 4e. H and r block free state file Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. H and r block free state file *           Línea 6a. H and r block free state file Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. H and r block free state file   A. H and r block free state file Anote la cantidad de la línea 10 del Formulario 4684       B. H and r block free state file Anote la parte de alquiler de la línea A       C. H and r block free state file Anote la cantidad de la línea 2c de esta hoja de trabajo       D. H and r block free state file Reste la línea C de la línea B. H and r block free state file Anote el resultado aquí y en la línea 6a de esta hoja de trabajo               Línea 6e. H and r block free state file Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. H and r block free state file * *Asignación de la deducción limitada. H and r block free state file Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. H and r block free state file Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. H and r block free state file