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H And R Block Free Taxes

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H And R Block Free Taxes

H and r block free taxes Publication 523 - Main Content Table of Contents Main HomeVacant land. H and r block free taxes Factors used to determine main home. H and r block free taxes Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining BasisCost As Basis Basis Other Than Cost Adjusted Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Nonqualified Use Business Use or Rental of HomeUnrecaptured section 1250 gain. H and r block free taxes Property Used Partly for Business or Rental Reporting the SaleSeller-financed mortgage. H and r block free taxes Individual taxpayer identification number (ITIN). H and r block free taxes More information. H and r block free taxes Comprehensive Examples Special SituationsException for sales to related persons. H and r block free taxes Deducting Taxes in the Year of SaleForm 1099-S. H and r block free taxes More information. H and r block free taxes Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of First-Time Homebuyer CreditExample. H and r block free taxes Worksheets How To Get Tax HelpLow Income Taxpayer Clinics Main Home This section explains the term “main home. H and r block free taxes ” Usually, the home you live in most of the time is your main home and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. H and r block free taxes To exclude gain under the rules in this publication, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. H and r block free taxes Land. H and r block free taxes   If you sell the land on which your main home is located, but not the house itself, you cannot exclude any gain you have from the sale of the land. H and r block free taxes Example. H and r block free taxes You buy a piece of land and move your main home to it. H and r block free taxes Then, you sell the land on which your main home was located. H and r block free taxes This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. H and r block free taxes Vacant land. H and r block free taxes   The sale of vacant land is not a sale of your main home unless: The vacant land is adjacent to land containing your home, You owned and used the vacant land as part of your main home, The separate sale of your home satisfies the requirements for exclusion and occurs within 2 years before or 2 years after the date of the sale of the vacant land, and The other requirements for excluding gain from the sale of a main home have been satisfied with respect to the vacant land. H and r block free taxes If these requirements are met, the sale of the home and the sale of the vacant land are treated as one sale and only one maximum exclusion can be applied to any gain. H and r block free taxes See Excluding the Gain , later. H and r block free taxes The destruction of your home is treated as a sale of your home. H and r block free taxes As a result, you may be able to meet these requirements if you sell vacant land used as a part of your main home within 2 years from the date of the destruction of your main home. H and r block free taxes For information, see Publication 547. H and r block free taxes More than one home. H and r block free taxes   If you have more than one home, you can exclude gain only from the sale of your main home. H and r block free taxes You must include in income the gain from the sale of any other home. H and r block free taxes If you have two homes and live in each of them, your main home is ordinarily the one you live in most of the time during the year. H and r block free taxes Example 1. H and r block free taxes You own two homes, one in New York and one in Florida. H and r block free taxes From 2009 through 2013, you live in the New York home for 7 months and in the Florida residence for 5 months of each year. H and r block free taxes In the absence of facts and circumstances indicating otherwise, the New York home is your main home. H and r block free taxes You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. H and r block free taxes Example 2. H and r block free taxes You own a house, but you live in another house that you rent. H and r block free taxes The rented house is your main home. H and r block free taxes Example 3. H and r block free taxes You own two homes, one in Virginia and one in New Hampshire. H and r block free taxes In 2009 and 2010, you lived in the Virginia home. H and r block free taxes In 2011 and 2012, you lived in the New Hampshire home. H and r block free taxes In 2013, you lived again in the Virginia home. H and r block free taxes Your main home in 2009, 2010, and 2013 is the Virginia home. H and r block free taxes Your main home in 2011 and 2012 is the New Hampshire home. H and r block free taxes You would be eligible to exclude gain from the sale of either home (but not both) in 2013. H and r block free taxes Factors used to determine main home. H and r block free taxes   In addition to the amount of time you live in each home, other factors are relevant in determining which home is your main home. H and r block free taxes Those factors include the following. H and r block free taxes Your place of employment. H and r block free taxes The location of your family members' main home. H and r block free taxes Your mailing address for bills and correspondence. H and r block free taxes The address listed on your: Federal and state tax returns, Driver's license, Car registration, and Voter registration card. H and r block free taxes The location of the banks you use. H and r block free taxes The location of recreational clubs and religious organizations of which you are a member. H and r block free taxes Property used partly as your main home. H and r block free taxes   If you use only part of the property as your main home, the rules discussed in this publication apply only to the gain or loss on the sale of that part of the property. H and r block free taxes For details, see Business Use or Rental of Home , later. H and r block free taxes Figuring Gain or Loss To figure the gain or loss on the sale of your main home, you must know the selling price, the amount realized, and the adjusted basis. H and r block free taxes Subtract the adjusted basis from the amount realized to get your gain or loss. H and r block free taxes     Selling price     − Selling expenses       Amount realized     − Adjusted basis       Gain or loss   Gain. H and r block free taxes   Gain is the excess of the amount realized over the adjusted basis of the property. H and r block free taxes Loss. H and r block free taxes   Loss is the excess of the adjusted basis over the amount realized for the property. H and r block free taxes Selling Price The selling price is the total amount you receive for your home. H and r block free taxes It includes money and the fair market value of any other property or any other services you receive and all notes, mortgages or other debts assumed by the buyer as part of the sale. H and r block free taxes Personal property. H and r block free taxes   The selling price of your home does not include amounts you received for personal property sold with your home. H and r block free taxes Personal property is property that is not a permanent part of the home. H and r block free taxes Examples are furniture, draperies, rugs, a washer and dryer, and lawn equipment. H and r block free taxes Separately stated amounts you received for these items should not be shown on Form 1099-S (discussed later). H and r block free taxes Any gains from sales of personal property must be included in your income, but not as part of the sale of your home. H and r block free taxes Payment by employer. H and r block free taxes   You may have to sell your home because of a job transfer. H and r block free taxes If your employer pays you for a loss on the sale or for your selling expenses, do not include the payment as part of the selling price. H and r block free taxes Your employer will include it as wages in box 1 of your Form W-2 and you will include it in your income on Form 1040, line 7, or on Form 1040NR, line 8. H and r block free taxes Option to buy. H and r block free taxes   If you grant an option to buy your home and the option is exercised, add the amount you receive for the option to the selling price of your home. H and r block free taxes If the option is not exercised, you must report the amount as ordinary income in the year the option expires. H and r block free taxes Report this amount on Form 1040, line 21, or on Form 1040NR, line 21. H and r block free taxes Form 1099-S. H and r block free taxes   If you received Form 1099-S, box 2 (gross proceeds) should show the total amount you received for your home. H and r block free taxes   However, box 2 will not include the fair market value of any services or property other than cash or notes you received or will receive. H and r block free taxes Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. H and r block free taxes Amount Realized The amount realized is the selling price minus selling expenses. H and r block free taxes Selling expenses. H and r block free taxes   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. H and r block free taxes ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. H and r block free taxes This adjusted basis must be determined before you can figure gain or loss on the sale of your home. H and r block free taxes For information on how to figure your home's adjusted basis, see Determining Basis , later. H and r block free taxes Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. H and r block free taxes Gain on sale. H and r block free taxes   If the amount realized is more than the adjusted basis, the difference is a gain and, except for any part you can exclude, generally is taxable. H and r block free taxes Loss on sale. H and r block free taxes   If the amount realized is less than the adjusted basis, the difference is a loss. H and r block free taxes Generally, a loss on the sale of your main home cannot be deducted. H and r block free taxes Jointly owned home. H and r block free taxes   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. H and r block free taxes Separate returns. H and r block free taxes   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. H and r block free taxes Your ownership interest is generally determined by state law. H and r block free taxes Joint owners not married. H and r block free taxes   If you and a joint owner other than your spouse sell your jointly owned home, each of you must figure your own gain or loss according to your ownership interest in the home. H and r block free taxes Each of you applies the rules discussed in this publication on an individual basis. H and r block free taxes Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. H and r block free taxes Foreclosure or repossession. H and r block free taxes   If your home was foreclosed on or repossessed, you have a disposition. H and r block free taxes See Publication 4681 to determine if you have ordinary income, gain, or loss. H and r block free taxes More information. H and r block free taxes   If part of a home is used for business or rental purposes, see Foreclosures and Repossessions in chapter 1 of Publication 544 for more information. H and r block free taxes Publication 544 has examples of how to figure gain or loss on a foreclosure or repossession. H and r block free taxes Abandonment. H and r block free taxes   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. H and r block free taxes Trading (exchanging) homes. H and r block free taxes   If you trade your home for another home, treat the trade as a sale and a purchase. H and r block free taxes Example. H and r block free taxes You owned and lived in a home with an adjusted basis of $41,000. H and r block free taxes A real estate dealer accepted your old home as a trade-in and allowed you $50,000 toward a new home priced at $80,000. H and r block free taxes This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 − $41,000). H and r block free taxes If the dealer had allowed you $27,000 and assumed your unpaid mortgage of $23,000 on your old home, your sales price would still be $50,000 (the $27,000 trade-in allowed plus the $23,000 mortgage assumed). H and r block free taxes Transfer to spouse. H and r block free taxes   If you transfer your home to your spouse or you transfer it to your former spouse incident to your divorce, you in most cases have no gain or loss (unless the Exception, discussed next, applies). H and r block free taxes This is true even if you receive cash or other consideration for the home. H and r block free taxes As a result, the rules explained in this publication do not apply. H and r block free taxes   If you owned your home jointly with your spouse and transfer your interest in the home to your spouse, or to your former spouse incident to your divorce, the same rule applies. H and r block free taxes You have no gain or loss. H and r block free taxes Exception. H and r block free taxes   These transfer rules do not apply if your spouse or former spouse is a nonresident alien. H and r block free taxes In that case, you generally will have a gain or loss. H and r block free taxes More information. H and r block free taxes    See Property Settlements in Publication 504, Divorced or Separated Individuals, for more information. H and r block free taxes Involuntary conversion. H and r block free taxes   You have a disposition when your home is destroyed or condemned and you receive other property or money in payment, such as insurance or a condemnation award. H and r block free taxes This is treated as a sale and you may be able to exclude all or part of any gain from the destruction or condemnation of your home, as explained later under Special Situations (see Home destroyed or condemned ). H and r block free taxes Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. H and r block free taxes Your basis in your home is determined by how you got the home. H and r block free taxes Generally, your basis is its cost if you bought it or built it. H and r block free taxes If you got it in some other way (inheritance, gift, etc. H and r block free taxes ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. H and r block free taxes While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. H and r block free taxes The result of these adjustments is your home's adjusted basis, which is used to figure gain or loss on the sale of your home. H and r block free taxes To figure your adjusted basis, you can use Worksheet 1, near the end of this publication. H and r block free taxes Filled-in examples of that worksheet are included in the Comprehensive Examples , later. H and r block free taxes Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. H and r block free taxes Purchase. H and r block free taxes   If you bought your home, your basis is its cost to you. H and r block free taxes This includes the purchase price and certain settlement or closing costs. H and r block free taxes In most cases, your purchase price includes your down payment and any debt, such as a first or second mortgage or notes you gave the seller in payment for the home. H and r block free taxes If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed later. H and r block free taxes Seller-paid points. H and r block free taxes   If the person who sold you your home paid points on your loan, you may have to reduce your home's basis by the amount of the points, as shown in the following chart. H and r block free taxes    IF you bought your home. H and r block free taxes . H and r block free taxes . H and r block free taxes THEN reduce your home's basis by the seller-paid points. H and r block free taxes . H and r block free taxes . H and r block free taxes after 1990 but before April 4, 1994 only if you deducted them as home mortgage interest in the year paid. H and r block free taxes after April 3, 1994 even if you did not deduct them. H and r block free taxes Settlement fees or closing costs. H and r block free taxes   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. H and r block free taxes You can include in your basis some of the settlement fees and closing costs you paid for buying the home, but not the fees and costs for getting a mortgage loan. H and r block free taxes A fee paid for buying the home is any fee you would have had to pay even if you paid cash for the home (that is, without the need for financing). H and r block free taxes   Settlement fees do not include amounts placed in escrow for the future payment of items such as taxes and insurance. H and r block free taxes   Some of the settlement fees or closing costs that you can include in your basis are: Abstract fees (abstract of title fees), Charges for installing utility services, Legal fees (including fees for the title search and preparing the sales contract and deed), Recording fees, Survey fees, Transfer or stamp taxes, Owner's title insurance, and Any amounts the seller owes that you agree to pay, such as: Certain real estate taxes (discussed later), Back interest, Recording or mortgage fees, Charges for improvements or repairs, and Sales commissions. H and r block free taxes   Some settlement fees and closing costs you cannot include in your basis are: Fire insurance premiums, Rent for occupancy of the house before closing, Charges for utilities or other services related to occupancy of the house before closing, Any fee or cost that you deducted as a moving expense (allowed for certain fees and costs before 1994), Charges connected with getting a mortgage loan, such as: Mortgage insurance premiums (including funding fees connected with loans guaranteed by the Department of Veterans Affairs), Loan assumption fees, Cost of a credit report, Fee for an appraisal required by a lender, and Fees for refinancing a mortgage. H and r block free taxes Real estate taxes. H and r block free taxes   Real estate taxes for the year you bought your home may affect your basis, as shown in the following chart. H and r block free taxes    IF. H and r block free taxes . H and r block free taxes . H and r block free taxes AND. H and r block free taxes . H and r block free taxes . H and r block free taxes THEN the taxes. H and r block free taxes . H and r block free taxes . H and r block free taxes you pay taxes that the seller owed on the home up to the date of sale the seller does not reimburse you are added to the basis of your home. H and r block free taxes the seller reimburses you do not affect the basis of your home. H and r block free taxes the seller pays taxes for you (taxes owed beginning on the date of sale) you do not reimburse the seller are subtracted from the basis of your home. H and r block free taxes you reimburse the seller do not affect the basis of your home. H and r block free taxes Construction. H and r block free taxes   If you contracted to have your house built on land you own, your basis is: The cost of the land, plus The amount it cost you to complete the house, including: The cost of labor and materials, Any amounts paid to a contractor, Any architect's fees, Building permit charges, Utility meter and connection charges, and Legal fees directly connected with building the house. H and r block free taxes   Your cost includes your down payment and any debt such as a first or second mortgage or notes you gave the seller or builder. H and r block free taxes It also includes certain settlement or closing costs. H and r block free taxes You may have to reduce your basis by points the seller paid for you. H and r block free taxes For more information, see Seller-paid points and Settlement fees or closing costs , earlier. H and r block free taxes Built by you. H and r block free taxes   If you built all or part of your house yourself, its basis is the total amount it cost you to complete it. H and r block free taxes Do not include in the cost of the house: The value of your own labor, or The value of any other labor you did not pay for. H and r block free taxes Temporary housing. H and r block free taxes   If a builder gave you temporary housing while your home was being finished, you must reduce your basis by the part of the contract price that was for the temporary housing. H and r block free taxes To figure the amount of the reduction, multiply the contract price by a fraction. H and r block free taxes The numerator is the value of the temporary housing, and the denominator is the sum of the value of the temporary housing plus the value of the new home. H and r block free taxes Cooperative apartment. H and r block free taxes   If you are a tenant-stockholder in a cooperative housing corporation, your basis in the cooperative apartment used as your home is usually the cost of your stock in the corporation. H and r block free taxes This may include your share of a mortgage on the apartment building. H and r block free taxes Condominium. H and r block free taxes   To determine your basis in a condominium apartment used as your home, use the same rules as for any other home. H and r block free taxes Basis Other Than Cost You must use a basis other than cost, such as adjusted basis or fair market value, if you received your home as a gift, inheritance, a trade, or from your spouse. H and r block free taxes These situations are discussed in the following pages. H and r block free taxes Also, the instructions for Worksheet 1 (near the end of the publication) address each of these issues. H and r block free taxes Other special rules may apply in certain situations. H and r block free taxes If you converted the property, or some part of it, to business or rental use, see Property Changed to Business or Rental Use, in Publication 551. H and r block free taxes Home received as gift. H and r block free taxes   Use the following chart to find the basis of a home you received as a gift. H and r block free taxes IF the donor's adjusted basis at the time of the gift was. H and r block free taxes . H and r block free taxes . H and r block free taxes THEN your basis is. H and r block free taxes . H and r block free taxes . H and r block free taxes more than the fair market value of the home at that time the same as the donor's adjusted basis at the time of the gift. H and r block free taxes   Exception: If using the donor's adjusted basis results in a loss when you sell the home, you must use the fair market value of the home at the time of the gift as your basis. H and r block free taxes If using the fair market value results in a gain, you have neither gain nor loss. H and r block free taxes equal to or less than the fair market value at that time, and you received the gift before 1977 the smaller of the: • donor's adjusted basis, plus  any federal gift tax paid on  the gift, or • the home's fair market value  at the time of the gift. H and r block free taxes equal to or less than the fair market value at that time, and you received the gift after 1976 the same as the donor's adjusted basis, plus the part of any federal gift tax paid that is due to the net increase in value of the home (explained next). H and r block free taxes Fair market value. H and r block free taxes   The fair market value of property at the time of the gift is the value of the property as appraised for purposes of the federal gift tax. H and r block free taxes If the gift was not subject to the federal gift tax, the fair market value is the value as appraised for the purposes of a state gift tax. H and r block free taxes Part of federal gift tax due to net increase in value. H and r block free taxes   Figure the part of the federal gift tax paid that is due to the net increase in value of the home by multiplying the total federal gift tax paid by a fraction. H and r block free taxes The numerator of the fraction is the net increase in the value of the home, and the denominator is the value of the home for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. H and r block free taxes The net increase in the value of the home is its fair market value minus the donor's adjusted basis immediately before the gift. H and r block free taxes Home acquired from a decedent who died before or after 2010. H and r block free taxes   If you inherited your home from a decedent who died before or after 2010, your basis is the fair market value of the property on the date of the decedent's death (or the later alternate valuation date chosen by the personal representative of the estate). H and r block free taxes If an estate tax return was filed or required to be filed, the value of the property listed on the estate tax return is your basis. H and r block free taxes If a federal estate tax return did not have to be filed, your basis in the home is the same as its appraised value at the date of death, for purposes of state inheritance or transmission taxes. H and r block free taxes Surviving spouse. H and r block free taxes   If you are a surviving spouse and you owned your home jointly, your basis in the home will change. H and r block free taxes The new basis for the interest your spouse owned will be its fair market value on the date of death (or alternate valuation date). H and r block free taxes The basis in your interest will remain the same. H and r block free taxes Your new basis in the home is the total of these two amounts. H and r block free taxes   If you and your spouse owned the home either as tenants by the entirety or as joint tenants with right of survivorship, you will each be considered to have owned one-half of the home. H and r block free taxes Example. H and r block free taxes Your jointly owned home (owned as joint tenants with right of survivorship) had an adjusted basis of $50,000 on the date of your spouse's death, and the fair market value on that date was $100,000. H and r block free taxes Your new basis in the home is $75,000 ($25,000 for one-half of the adjusted basis plus $50,000 for one-half of the fair market value). H and r block free taxes Community property. H and r block free taxes   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), each spouse is usually considered to own half of the community property. H and r block free taxes When either spouse dies, the total fair market value of the community property becomes the basis of the entire property, including the part belonging to the surviving spouse. H and r block free taxes For this to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. H and r block free taxes   For more information about community property, see Publication 555, Community Property. H and r block free taxes    If you are selling a home in which you acquired an interest from a decedent who died in 2010, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your basis. H and r block free taxes Home received as trade. H and r block free taxes   If you acquired your home as a trade for other property, in most cases, the basis of your home is the fair market value (at the time of the trade) of the property you gave up. H and r block free taxes If you traded one home for another, you have made a sale and purchase. H and r block free taxes In that case, you may have a gain. H and r block free taxes See Trading (exchanging) homes under Dispositions Other Than Sales, earlier, for an example of figuring the gain. H and r block free taxes Home received from spouse. H and r block free taxes   If you received your home from your spouse or from your former spouse incident to your divorce, your basis in the home depends on the date of the transfer. H and r block free taxes Transfers after July 18, 1984. H and r block free taxes   If you received the home after July 18, 1984, there was no gain or loss on the transfer. H and r block free taxes In most cases, your basis in this home is the same as your spouse's (or former spouse's) adjusted basis just before you received it. H and r block free taxes This rule applies even if you received the home in exchange for cash, the release of marital rights, the assumption of liabilities, or other considerations. H and r block free taxes   If you owned a home jointly with your spouse and your spouse transferred his or her interest in the home to you, in most cases, your basis in the half interest received from your spouse is the same as your spouse's adjusted basis just before the transfer. H and r block free taxes This also applies if your former spouse transferred his or her interest in the home to you incident to your divorce. H and r block free taxes Your basis in the half interest you already owned does not change. H and r block free taxes Your new basis in the home is the total of these two amounts. H and r block free taxes Transfers before July 19, 1984. H and r block free taxes   If you received your home before July 19, 1984, in exchange for your release of marital rights, in most cases, your basis in the home is generally its fair market value at the time you received it. H and r block free taxes More information. H and r block free taxes   For more information on property received from a spouse or former spouse, see Property Settlements in Publication 504. H and r block free taxes Involuntary conversion. H and r block free taxes   If your home is destroyed or condemned, you may receive insurance proceeds or a condemnation award. H and r block free taxes If you acquired a replacement home with these proceeds, the basis is its cost decreased by any gain not recognized on the conversion under the rules explained in: Publication 547, in the case of a home that was destroyed, or Chapter 1 of Publication 544, in the case of a home that was condemned. H and r block free taxes Example. H and r block free taxes A fire destroyed your home that you owned and used for only 6 months. H and r block free taxes The home had an adjusted basis of $80,000 and the insurance company paid you $130,000 for the loss. H and r block free taxes Your gain is $50,000 ($130,000 − $80,000). H and r block free taxes You bought a replacement home for $100,000. H and r block free taxes The part of your gain that is taxable is $30,000 ($130,000 − $100,000), the unspent part of the payment from the insurance company. H and r block free taxes The rest of the gain ($20,000) is not taxable, so that amount reduces your basis in the new home. H and r block free taxes The basis of the new home is figured as follows. H and r block free taxes Cost of replacement home $100,000 Minus: Gain not recognized 20,000 Basis of the replacement home $80,000 More information. H and r block free taxes   For more information about basis, see Publication 551. H and r block free taxes Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. H and r block free taxes To figure your adjusted basis, you can use Worksheet 1, found toward the end of this publication. H and r block free taxes Filled-in examples of that worksheet are included in Comprehensive Examples , later. H and r block free taxes Recordkeeping. H and r block free taxes You should keep records to prove your home's adjusted basis. H and r block free taxes Ordinarily, you must keep records for 3 years after the due date for filing your return for the tax year in which you sold your home. H and r block free taxes But if you sold a home before May 7, 1997, and postponed tax on any gain, the basis of that home affects the basis of the new home you bought. H and r block free taxes Keep records proving the basis of both homes as long as they are needed for tax purposes. H and r block free taxes The records you should keep include: Proof of the home's purchase price and purchase expenses; Receipts and other records for all improvements, additions, and other items that affect the home's adjusted basis; Any worksheets or other computations you used to figure the adjusted basis of the home you sold, the gain or loss on the sale, the exclusion, and the taxable gain; Any Form 982 you filed to exclude any discharge of qualified principal residence indebtedness; Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997; and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. H and r block free taxes Increases to Basis These include the following. H and r block free taxes Additions and other improvements that have a useful life of more than 1 year. H and r block free taxes Special assessments for local improvements. H and r block free taxes Amounts you spent after a casualty to restore damaged property. H and r block free taxes Improvements. H and r block free taxes   These add to the value of your home, prolong its useful life, or adapt it to new uses. H and r block free taxes You add the cost of additions and other improvements to the basis of your property. H and r block free taxes   The following chart lists some other examples of improvements. H and r block free taxes Examples of Improvements That Increase Basis Additions Bedroom Bathroom Deck Garage Porch Patio Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Lawn & Grounds Landscaping Driveway Walkway Fence  Retaining wall Sprinkler system Swimming pool  Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system  Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances  Kitchen modernization  Flooring Wall-to-wall carpeting  Insulation Attic Walls Floors Pipes and duct work Improvements no longer part of home. H and r block free taxes   Your home's adjusted basis does not include the cost of any improvements that are replaced and are no longer part of the home. H and r block free taxes Example. H and r block free taxes You put wall-to-wall carpeting in your home 15 years ago. H and r block free taxes Later, you replaced that carpeting with new wall-to-wall carpeting. H and r block free taxes The cost of the old carpeting you replaced is no longer part of your home's adjusted basis. H and r block free taxes Repairs. H and r block free taxes   These maintain your home in good condition but do not add to its value or prolong its life. H and r block free taxes You do not add their cost to the basis of your property. H and r block free taxes Examples. H and r block free taxes Repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes are examples of repairs. H and r block free taxes Exception. H and r block free taxes   The entire job is considered an improvement if items that would otherwise be considered repairs are done as part of an extensive remodeling or restoration of your home. H and r block free taxes For example, if you have a casualty and your home is damaged, increase your basis by the amount you spend on repairs that restore the property to its pre-casualty condition. H and r block free taxes Decreases to Basis These include the following. H and r block free taxes Discharge of qualified principal residence indebtedness that was excluded from income (but not below zero). H and r block free taxes For details, see Publication 4681. H and r block free taxes Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. H and r block free taxes For details, see Publication 4681. H and r block free taxes Gain you postponed from the sale of a previous home before May 7, 1997. H and r block free taxes Deductible casualty losses. H and r block free taxes Insurance payments you received or expect to receive for casualty losses. H and r block free taxes Payments you received for granting an easement or right-of-way. H and r block free taxes Depreciation allowed or allowable if you used your home for business or rental purposes. H and r block free taxes Energy-related credits allowed for expenditures made on the residence. H and r block free taxes (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. H and r block free taxes ) Adoption credit you claimed for improvements added to the basis of your home. H and r block free taxes Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. H and r block free taxes Energy conservation subsidy excluded from your gross income because you received it (directly or indirectly) from a public utility after 1992 to buy or install any energy conservation measure. H and r block free taxes An energy conservation measure is an installation or modification primarily designed either to reduce consumption of electricity or natural gas or to improve the management of energy demand for a home. H and r block free taxes District of Columbia first-time homebuyer credit allowed on the purchase of a principal residence in the District of Columbia. H and r block free taxes General sales taxes claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. H and r block free taxes Discharges of qualified principal residence indebtedness. H and r block free taxes   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. H and r block free taxes This exclusion applies to discharges made after 2006 and before 2014. H and r block free taxes If you choose to exclude this income, you must reduce (but not below zero) the basis of your principal residence by the amount excluded from gross income. H and r block free taxes   File Form 982 with your tax return. H and r block free taxes See the form's instructions for detailed information. H and r block free taxes    A decrease in basis due to a discharge of qualified principal residence indebtedness that is excluded from income occurs only if you retain ownership of the principal residence after a discharge. H and r block free taxes In most cases, this would occur in a refinancing or a restructuring of the mortgage. H and r block free taxes Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. H and r block free taxes This means that, if you qualify, you will not have to pay tax on the gain up to the limit described under Maximum Exclusion , next. H and r block free taxes To qualify, you must meet the ownership and use tests described later. H and r block free taxes You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. H and r block free taxes This choice can be made (or revoked) at any time before the expiration of a 3-year period beginning on the due date of your return (not including extensions) for the year of the sale. H and r block free taxes You can use Worksheet 2 (near the end of this publication) to figure the amount of your exclusion and your taxable gain, if any. H and r block free taxes If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. H and r block free taxes See Publication 505, Tax Withholding and Estimated Tax. H and r block free taxes Maximum Exclusion You can exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. H and r block free taxes You meet the ownership test. H and r block free taxes You meet the use test. H and r block free taxes During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. H and r block free taxes For details on gain allocated to periods of nonqualified use, see Nonqualified Use , later. H and r block free taxes If you and another person owned the home jointly but file separate returns, each of you can exclude up to $250,000 of gain from the sale of your interest in the home if each of you meets the three conditions just listed. H and r block free taxes You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . H and r block free taxes Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. H and r block free taxes This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). H and r block free taxes Exception. H and r block free taxes   If you owned and lived in the property as your main home for less than 2 years, you can still claim an exclusion in some cases. H and r block free taxes However, the maximum amount you may be able to exclude will be reduced. H and r block free taxes See Reduced Maximum Exclusion , later. H and r block free taxes Example 1—home owned and occupied for at least 2 years. H and r block free taxes Mya bought and moved into her main home in September 2011. H and r block free taxes She sold the home at a gain in October 2013. H and r block free taxes During the 5-year period ending on the date of sale in October 2013, she owned and lived in the home for more than 2 years. H and r block free taxes She meets the ownership and use tests. H and r block free taxes Example 2—ownership test met but use test not met. H and r block free taxes Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. H and r block free taxes He later sold the home for a gain in June 2013. H and r block free taxes He owned the home during the entire 5-year period ending on the date of sale. H and r block free taxes He meets the ownership test but not the use test. H and r block free taxes He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). H and r block free taxes Period of Ownership and Use The required 2 years of ownership and use during the 5-year period ending on the date of the sale do not have to be continuous nor do they both have to occur at the same time. H and r block free taxes You meet the tests if you can show that you owned and lived in the property as your main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale. H and r block free taxes Example. H and r block free taxes Naomi bought and moved into a house in July 2009. H and r block free taxes She lived there for 13 months and then moved in with a friend. H and r block free taxes She later moved back into her house and lived there for 12 months until she sold it in August 2013. H and r block free taxes Naomi meets the ownership and use tests because, during the 5-year period ending on the date of sale, she owned the house for more than 2 years and lived in it for a total of 25 (13 + 12) months. H and r block free taxes Temporary absence. H and r block free taxes   Short temporary absences for vacations or other seasonal absences, even if you rent out the property during the absences, are counted as periods of use. H and r block free taxes The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. H and r block free taxes Example 1. H and r block free taxes David Johnson, who is single, bought and moved into his home on February 1, 2011. H and r block free taxes Each year during 2011 and 2012, David left his home for a 2-month summer vacation. H and r block free taxes David sold the house on March 1, 2013. H and r block free taxes Although the total time David lived in his home is less than 2 years (21 months), he meets the use requirement and may exclude gain. H and r block free taxes The 2-month vacations are short temporary absences and are counted as periods of use in determining whether David used the home for the required 2 years. H and r block free taxes Example 2. H and r block free taxes Professor Paul Beard, who is single, bought and moved into a house in December 2010, went abroad for a 1-year sabbatical leave in January 2012, returned to the house in January 2013, and sold it at a gain in February 2013. H and r block free taxes Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. H and r block free taxes He cannot exclude any part of his gain because he did not use the residence for the required 2 years. H and r block free taxes Ownership and use tests met at different times. H and r block free taxes   You can meet the ownership and use tests during different 2-year periods. H and r block free taxes However, you must meet both tests during the 5-year period ending on the date of the sale. H and r block free taxes Example. H and r block free taxes Beginning in 2002, Helen Jones lived in a rented apartment. H and r block free taxes The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. H and r block free taxes In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. H and r block free taxes On July 12, 2013, while still living in her daughter's home, she sold her condominium. H and r block free taxes Helen can exclude gain on the sale of her condominium because she met the ownership and use tests during the 5-year period from July 13, 2008, to July 12, 2013, the date she sold the condominium. H and r block free taxes She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). H and r block free taxes She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). H and r block free taxes The time Helen lived in her daughter's home during the 5-year period can be counted toward her period of ownership, and the time she lived in her rented apartment during the 5-year period can be counted toward her period of use. H and r block free taxes Cooperative apartment. H and r block free taxes   If you sold stock as a tenant-shareholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitled you to occupy as your main home for at least 2 years. H and r block free taxes Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. H and r block free taxes Exception for individuals with a disability. H and r block free taxes   There is an exception to the use test if: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home. H and r block free taxes Under this exception, you are considered to live in your home during any time within the 5-year period that you own the home and live in a facility (including a nursing home) licensed by a state or political subdivision to care for persons in your condition. H and r block free taxes   If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. H and r block free taxes Previous home destroyed or condemned. H and r block free taxes   For the ownership and use tests, you add the time you owned and lived in a previous home that was destroyed or condemned to the time you owned and lived in the replacement home on whose sale you wish to exclude gain. H and r block free taxes This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home (see Involuntary Conversions in Publication 551). H and r block free taxes Otherwise, you must have owned and lived in the same home for 2 of the 5 years before the sale to qualify for the exclusion. H and r block free taxes Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. H and r block free taxes   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty (defined later) as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. H and r block free taxes You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve outside the United States either as an employee of the Peace Corps on qualified official extended duty (defined later) or as an enrolled volunteer or volunteer leader of the Peace Corps. H and r block free taxes This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. H and r block free taxes   If this helps you qualify to exclude gain, you can choose to have the 5-year test period suspended by filing a return for the year of sale that does not include the gain. H and r block free taxes Example. H and r block free taxes John bought and moved into a home in 2005. H and r block free taxes He lived in it as his main home for 2½ years. H and r block free taxes For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. H and r block free taxes He then sold the home at a gain in 2013. H and r block free taxes To meet the use test, John chooses to suspend the 5-year test period for the 6 years he was on qualified official extended duty. H and r block free taxes This means he can disregard those 6 years. H and r block free taxes Therefore, John's 5-year test period consists of the 5 years before he went on qualified official extended duty. H and r block free taxes He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. H and r block free taxes Period of suspension. H and r block free taxes   The period of suspension cannot last more than 10 years. H and r block free taxes Together, the 10-year suspension period and the 5-year test period can be as long as, but no more than, 15 years. H and r block free taxes You cannot suspend the 5-year period for more than one property at a time. H and r block free taxes You can revoke your choice to suspend the 5-year period at any time. H and r block free taxes Example. H and r block free taxes Mary bought a home on April 1, 1997. H and r block free taxes She used it as her main home until August 31, 2000. H and r block free taxes On September 1, 2000, she went on qualified official extended duty with the Navy. H and r block free taxes She did not live in the house again before selling it on July 31, 2013. H and r block free taxes Mary chooses to use the entire 10-year suspension period. H and r block free taxes Therefore, the suspension period would extend back from July 31, 2013, to August 1, 2003, and the 5-year test period would extend back to August 1, 1998. H and r block free taxes During that period, Mary owned the house all 5 years and lived in it as her main home from August 1, 1998, until August 31, 2000, a period of more than 24 months. H and r block free taxes She meets the ownership and use tests because she owned and lived in the home for at least 2 years during this test period. H and r block free taxes Uniformed services. H and r block free taxes   The uniformed services are: The Armed Forces (the Army, Navy, Air Force, Marine Corps, and Coast Guard), The commissioned corps of the National Oceanic and Atmospheric Administration, and The commissioned corps of the Public Health Service. H and r block free taxes Foreign Service member. H and r block free taxes   For purposes of the choice to suspend the 5-year test period for ownership and use, you are a member of the Foreign Service if you are any of the following. H and r block free taxes A Chief of mission. H and r block free taxes An Ambassador at large. H and r block free taxes A member of the Senior Foreign Service. H and r block free taxes A Foreign Service officer. H and r block free taxes Part of the Foreign Service personnel. H and r block free taxes Employee of the intelligence community. H and r block free taxes   For purposes of the choice to suspend the 5-year test period for ownership and use, you are an employee of the intelligence community if you are an employee of any of the following. H and r block free taxes The Office of the Director of National Intelligence. H and r block free taxes The Central Intelligence Agency. H and r block free taxes The National Security Agency. H and r block free taxes The Defense Intelligence Agency. H and r block free taxes The National Geospatial-Intelligence Agency. H and r block free taxes The National Reconnaissance Office and any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs. H and r block free taxes Any of the intelligence elements of the Army, the Navy, the Air Force, the Marine Corps, the Federal Bureau of Investigation, the Department of Treasury, the Department of Energy, and the Coast Guard. H and r block free taxes The Bureau of Intelligence and Research of the Department of State. H and r block free taxes Any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information. H and r block free taxes Qualified official extended duty. H and r block free taxes   You are on qualified official extended duty if you are on extended duty while: Serving at a duty station at least 50 miles from your main home, or Living in Government quarters under Government orders. H and r block free taxes   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. H and r block free taxes Married Persons If you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use tests, you can exclude up to $250,000 of the gain. H and r block free taxes (But see Special rules for joint returns, next. H and r block free taxes ) Special rules for joint returns. H and r block free taxes   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. H and r block free taxes You are married and file a joint return for the year. H and r block free taxes Either you or your spouse meets the ownership test. H and r block free taxes Both you and your spouse meet the use test. H and r block free taxes During the 2-year period ending on the date of the sale, neither you nor your spouse excluded gain from the sale of another home. H and r block free taxes If either spouse does not satisfy all these requirements, the maximum exclusion that can be claimed by the couple is the total of the maximum exclusions that each spouse would qualify for if not married and the amounts were figured separately. H and r block free taxes For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. H and r block free taxes Example 1—one spouse sells a home. H and r block free taxes Emily sells her home in June 2013 for a gain of $300,000. H and r block free taxes She marries Jamie later in the year. H and r block free taxes She meets the ownership and use tests, but Jamie does not. H and r block free taxes Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. H and r block free taxes The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. H and r block free taxes Example 2—each spouse sells a home. H and r block free taxes The facts are the same as in Example 1 except that Jamie also sells a home in 2013 for a gain of $200,000 before he marries Emily. H and r block free taxes He meets the ownership and use tests on his home, but Emily does not. H and r block free taxes Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. H and r block free taxes However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. H and r block free taxes Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. H and r block free taxes The $500,000 maximum exclusion for certain joint returns does not apply because Emily and Jamie do not both meet the use test for the same home. H and r block free taxes Sale of main home by surviving spouse. H and r block free taxes   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. H and r block free taxes   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. H and r block free taxes The sale or exchange took place after 2008. H and r block free taxes The sale or exchange took place no more than 2 years after the date of death of your spouse. H and r block free taxes You have not remarried. H and r block free taxes You and your spouse met the use test at the time of your spouse's death. H and r block free taxes You or your spouse met the ownership test at the time of your spouse's death. H and r block free taxes Neither you nor your spouse excluded gain from the sale of another home during the last 2 years before the date of death. H and r block free taxes The ownership and use tests were described earlier. H and r block free taxes Example. H and r block free taxes Harry owned and used a house as his main home since 2009. H and r block free taxes Harry and Wilma married on July 1, 2013, and from that date they used Harry's house as their main home. H and r block free taxes Harry died on August 15, 2013, and Wilma inherited the property. H and r block free taxes Wilma sold the property on September 1, 2013, at which time she had not remarried. H and r block free taxes Although Wilma owned and used the house for less than 2 years, Wilma is considered to have satisfied the ownership and use tests because her period of ownership and use includes the period that Harry owned and used the property before death. H and r block free taxes Home transferred from spouse. H and r block free taxes   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. H and r block free taxes Use of home after divorce. H and r block free taxes   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. H and r block free taxes Reduced Maximum Exclusion If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion, you may still qualify for a reduced exclusion. H and r block free taxes This applies to those who: Fail to meet the ownership and use tests, or Have used the exclusion within 2 years of selling their current home. H and r block free taxes In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. H and r block free taxes A change in place of employment. H and r block free taxes Health. H and r block free taxes Unforeseen circumstances. H and r block free taxes Qualified individual. H and r block free taxes   For purposes of the reduced maximum exclusion, a qualified individual is any of the following. H and r block free taxes You. H and r block free taxes Your spouse. H and r block free taxes A co-owner of the home. H and r block free taxes A person whose main home is the same as yours. H and r block free taxes Primary reason for sale. H and r block free taxes   One of the three reasons above will be considered to be the primary reason you sold your home if either (1) or (2) is true. H and r block free taxes You qualify under a “safe harbor. H and r block free taxes ” This is a specific set of facts and circumstances that, if applicable, qualifies you to claim a reduced maximum exclusion. H and r block free taxes Safe harbors corresponding to the reasons listed above are described later. H and r block free taxes A safe harbor does not apply, but you can establish, based on facts and circumstances, that the primary reason for the sale is a change in place of employment, health, or unforeseen circumstances. H and r block free taxes  Factors that may be relevant in determining your primary reason for sale include whether: Your sale and the circumstances causing it were close in time, The circumstances causing your sale occurred during the time you owned and used the property as your main home, The circumstances causing your sale were not reasonably foreseeable when you began using the property as your main home, Your financial ability to maintain the property became materially impaired, The suitability of the property as your main home materially changed, and During the time you owned the property, you used it as your home. H and r block free taxes Change in Place of Employment You may qualify for a reduced exclusion if the primary reason for the sale of your main home is a change in the location of employment of a qualified individual. H and r block free taxes Employment. H and r block free taxes   For this purpose, employment includes the start of work with a new employer or continuation of work with the same employer. H and r block free taxes It also includes the start or continuation of self-employment. H and r block free taxes Distance safe harbor. H and r block free taxes   A change in place of employment is considered to be the reason you sold your home if: The change occurred during the period you owned and used the property as your main home, and The new place of employment is at least 50 miles farther from the home you sold than was the former place of employment (or, if there was no former place of employment, the distance between your new place of employment and the home sold is at least 50 miles). H and r block free taxes Example. H and r block free taxes Justin was unemployed and living in a townhouse in Florida he had owned and used as his main home since 2012. H and r block free taxes He got a job in North Carolina and sold his townhouse in 2013. H and r block free taxes Because the distance between Justin's new place of employment and the home he sold is at least 50 miles, the sale satisfies the conditions of the distance safe harbor. H and r block free taxes Justin's sale of his home is considered to be because of a change in place of employment, and he is entitled to claim a reduced maximum exclusion of gain from the sale. H and r block free taxes Health The sale of your main home is because of health if your primary reason for the sale is: To obtain, provide, or facilitate the diagnosis, cure, mitigation, or treatment of disease, illness, or injury of a qualified individual, or To obtain or provide medical or personal care for a qualified individual suffering from a disease, illness, or injury. H and r block free taxes The sale of your home is not because of health if the sale merely benefits a qualified individual's general health or well-being. H and r block free taxes For purposes of this reason, a qualified individual includes, in addition to the individuals listed earlier under Qualified individual , any of the following family members of these individuals. H and r block free taxes Parent, grandparent, stepmother, stepfather. H and r block free taxes Child, grandchild, stepchild, adopted child, eligible foster child. H and r block free taxes Brother, sister, stepbrother, stepsister, half-brother, half-sister. H and r block free taxes Mother-in-law, father-in-law, brother-in-law, sister-in-law, son-in-law, or daughter-in-law. H and r block free taxes Uncle, aunt, nephew, niece, or cousin. H and r block free taxes Example. H and r block free taxes In 2012, Chase and Lauren, spouses, bought a house that they used as their main home. H and r block free taxes Lauren's father has a chronic disease and is unable to care for himself. H and r block free taxes In 2013, Chase and Lauren sold their home in order to move into Lauren's father's house to provide care for him. H and r block free taxes Because the primary reason for the sale of their home was to provide care for Lauren's father, Chase and Lauren are entitled to a reduced maximum exclusion. H and r block free taxes Doctor's recommendation safe harbor. H and r block free taxes   Health is considered to be the reason you sold your home if, for one or more of the reasons listed at the beginning of this discussion, a doctor recommends a change of residence. H and r block free taxes Unforeseen Circumstances The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying that home. H and r block free taxes You are not considered to have an unforeseen circumstance if the primary reason you sold your home was that you preferred to get a different home or because your finances improved. H and r block free taxes Specific event safe harbors. H and r block free taxes   Unforeseen circumstances are considered to be the reason for selling your home if any of the following events occurred while you owned and used the property as your main home. H and r block free taxes An involuntary conversion of your home, such as when your home is destroyed or condemned. H and r block free taxes Natural or man-made disasters or acts of war or terrorism resulting in a casualty to your home, whether or not your loss is deductible. H and r block free taxes In the case of qualified individuals (listed earlier under Qualified individual ): Death, Unemployment (if the individual is eligible for unemployment compensation), A change in employment or self-employment status that results in the individual's inability to pay reasonable basic living expenses (listed under Reasonable basic living expenses , later) for his or her household, Divorce or legal separation under a decree of divorce or separate maintenance, or Multiple births resulting from the same pregnancy. H and r block free taxes An event the IRS determined to be an unforeseen circumstance in published guidance of general applicability. H and r block free taxes For example, the IRS determined the September 11, 2001, terrorist attacks to be an unforeseen circumstance. H and r block free taxes Reasonable basic living expenses. H and r block free taxes   Reasonable basic living expenses for your household include the following. H and r block free taxes Amounts spent for food. H and r block free taxes Amounts spent for clothing. H and r block free taxes Housing and related expenses. H and r block free taxes Medical expenses. H and r block free taxes Transportation expenses. H and r block free taxes Tax payments. H and r block free taxes Court-ordered payments. H and r block free taxes Expenses reasonably necessary to produce income. H and r block free taxes   Any of these amounts spent to maintain an affluent or luxurious standard of living are not reasonable basic living expenses. H and r block free taxes Nonqualified Use Gain from the sale or exchange of the main home is not excludable from income if it is allocable to periods of nonqualified use. H and r block free taxes Nonqualified use means any period after 2008 where neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions (see next). H and r block free taxes Exceptions. H and r block free taxes   A period of nonqualified use does not include: Any portion of the 5-year period ending on the date of the sale or exchange after the last date you (or your spouse) use the property as a main home; Any period (not to exceed an aggregate period of 10 years) during which you (or your spouse) are serving on qualified official extended duty: As a member of the uniformed services; As a member of the Foreign Service of the United States; or As an employee of the intelligence community; and Any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the IRS. H and r block free taxes Calculation. H and r block free taxes   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain (net of any depreciation allowed or allowable on the property for periods after May 6, 1997) by the following fraction:   Total nonqualified use during the period of ownership after 2008     Total period of ownership     This calculation can be found in Worksheet 2, line 10, later in this publication. H and r block free taxes   For examples of this calculation, see Business Use or Rental of Home , next. H and r block free taxes Business Use or Rental of Home You may be able to exclude gain from the sale of a home you have used for business or to produce rental income if you meet the ownership and use tests. H and r block free taxes Example 1. H and r block free taxes On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. H and r block free taxes She moved in on that date and lived in it until May 31, 2009, when she moved out of the house and put it up for rent. H and r block free taxes The house was rented from June 1, 2009, to March 31, 2011. H and r block free taxes Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. H and r block free taxes Amy moved back into the house on April 1, 2011, and lived there until she sold it on January 31, 2013, for a gain of $200,000. H and r block free taxes During the 5-year period ending on the date of the sale (January 31, 2008–January 31, 2013), Amy owned and lived in the house for more than 2 years as shown in the following table. H and r block free taxes Five-Year Period Used as Home Used as Rental 1/31/08 – 5/31/09 16 months   6/01/09 – 3/31/11   22 months 4/01/11 – 1/31/13 22 months     38 months 22 months       During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. H and r block free taxes Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain, as shown on Worksheet 2. H and r block free taxes Example 2. H and r block free taxes William owned and used a house as his main home from 2007 through 2010. H and r block free taxes On January 1, 2011, he moved to another state. H and r block free taxes He rented his house from that date until April 30, 2013, when he sold it. H and r block free taxes During the 5-year period ending on the date of sale (May 1, 2008-April 30, 2013), William owned and lived in the house for more than 2 years. H and r block free taxes Because it was rental property at the time of the sale, he must report the sale on Form 4797. H and r block free taxes Because the period of nonqualified use does not include any part of the 5-year period after the last date William lived in the house, he has no period of nonqualified use. H and r block free taxes Because he met the ownership and use tests, he can exclude gain up to $250,000. H and r block free taxes However, he cannot exclude the part of the gain equal to the depreciation he claimed or could have claimed for renting the house, as explained next. H and r block free taxes Depreciation after May 6, 1997. H and r block free taxes   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. H and r block free taxes If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, then you may limit the amount of gain recognized to the depreciation allowed. H and r block free taxes Unrecaptured section 1250 gain. H and r block free taxes   This is the part of any long-term capital gain from the sale of your home that is due to depreciation and cannot be excluded. H and r block free taxes To figure the amount of unrecaptured section 1250 gain to be reported on Schedule D (Form 1040), you must also take into account certain gains or losses from the sale of property other than your home. H and r block free taxes Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D instructions for this purpose. H and r block free taxes Worksheet 2. H and r block free taxes Taxable Gain on Sale of Home—Completed Example 1 for Amy Part 1. H and r block free taxes Gain or (Loss) on Sale       1. H and r block free taxes   Selling price of home 1. H and r block free taxes     2. H and r block free taxes   Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) 2. H and r block free taxes     3. H and r block free taxes   Subtract line 2 from line 1. H and r block free taxes This is the amount realized 3. H and r block free taxes     4. H and r block free taxes   Adjusted basis of home sold (from Worksheet 1, line 13) 4. H and r block free taxes     5. H and r block free taxes   Gain or (loss) on the sale. H and r block free taxes Subtract line 4 from line 3. H and r block free taxes If this is a loss, stop here 5. H and r block free taxes 200,000   Part 2. H and r block free taxes Exclusion and Taxable Gain       6. H and r block free taxes   Enter any depreciation allowed or allowable on the property for periods after May 6, 1997. H and r block free taxes If none, enter -0- 6. H and r block free taxes 10,000   7. H and r block free taxes   Subtract line 6 from line 5. H and r block free taxes If the result is less than zero, enter -0- 7. H and r block free taxes 190,000   8. H and r block free taxes   Aggregate number of days of nonqualified use after 2008. H and r block free taxes If none, enter -0-. H and r block free taxes  If line 8 is equal to zero, skip to line 12 and enter the amount from line 7 on line 12 8. H and r block free taxes 668   9. H and r block free taxes   Number of days taxpayer owned the property 9. H and r block free taxes 2,080   10. H and r block free taxes   Divide the amount on line 8 by the amount on line 9. H and r block free taxes Enter the result as a decimal (rounded to at least 3 places). H and r block free taxes But do not enter an amount greater than 1. H and r block free taxes 00 10. H and r block free taxes 0. H and r block free taxes 321   11. H and r block free taxes   Gain allocated to nonqualified use. H and r block free taxes (Line 7 multiplied by line 10) 11. H and r block free taxes 60,990   12. H and r block free taxes   Gain eligible for exclusion. H and r block free taxes Subtract line 11 from line 7 12. H and r block free taxes 129,010   13. H and r block free taxes   If you qualify to exclude gain on the sale, enter your maximum exclusion (see Maximum Exclusion ). H and r block free taxes  If you qualify for a reduced maximum exclusion, enter the amount from Worksheet 3, line 7. H and r block free taxes If you do  not qualify to exclude gain, enter -0- 13. H and r block free taxes 250,000   14. H and r block free taxes   Exclusion. H and r block free taxes Enter the smaller of line 12 or line 13 14. H and r block free taxes 129,010   15. H and r block free taxes   Taxable gain. H and r block free taxes Subtract line 14 from line 5. H and r block free taxes Report your taxable gain as described under Reporting the Sale . H and r block free taxes If the amount on line 6 is more than zero, complete line 16 15. H and r block free taxes 70,990   16. H and r block free taxes   Enter the smaller of line 6 or line 15. H and r block free taxes Enter this amount on line 12 of the Unrecaptured Section 1250 Gain  Worksheet in the instructions for Schedule D (Form 1040) 16. H and r block free taxes 10,000 Property Used Partly for Business or Rental If you use property partly as a home and partly for business or to produce rental income, the treatment of any gain on the sale depends partly on whether the business or rental part of the property is part of your home or separate from it. H and r block free taxes Part of Home Used for Business or Rental If the part of your property used for business or to produce rental income is within your home, such as a room used as a home office for a business, you do not need to allocate gain on the sale of the property between the business part of the property and the part used as a home. H and r block free taxes In addition, you do not need to report the sale of the business or rental part on Form 4797. H and r block free taxes This is true whether or not you were entitled to claim any depreciation. H and r block free taxes However, you cannot exclude the part of any gain equal to any depreciation allowed or allowable after May 6, 1997. H and r block free taxes See Depreciation after May 6, 1997, earlier. H and r block free taxes Example 1. H and r block free taxes Ray sold his main home in 2013 at a $30,000 gain. H and r block free taxes He has no gains or losses from the sale of property other than the gain from the sale of his home. H and r block free taxes He meets the ownership and use tests to exclude the gain from his income. H and r block free taxes However, he used part of the home as a business office in 2012 and claimed $500 depreciation. H and r block free taxes Because the business office was part of his home (not separate from it), he does not have to allocate the gain on the sale between the business part of the property and the part used as a home. H and r block free taxes In addition, he does not have to report any part of the gain on Form 4797. H and r block free taxes Because Ray was entitled to take a depreciation deduction, he must recognize $500 of the gain as unrecaptured section 1250 gain. H and r block free taxes He reports his gain, exclusion, and the taxable gain of $500 on Form 8949 and Schedule D (Form 1040). H and r block free taxes Example 2. H and r block free taxes The facts are the same as in Example 1 except that Ray was not entitled to claim depreciation for the business use of his home. H and r block free taxes Since Ray did not claim any depreciation, he can exclude the entire $30,000 gain. H and r block free taxes Separate Part of Property Used for Business or Rental You may have used part of your property as your home and a separate part of it for business or to produce rental income. H and r block free taxes Examples are: A working farm on which your house was located, A duplex in w
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The H And R Block Free Taxes

H and r block free taxes 2. H and r block free taxes   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. H and r block free taxes Divorcio y nuevo matrimonio. H and r block free taxes Matrimonios anulados. H and r block free taxes Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. H and r block free taxes Personas consideradas casadas. H and r block free taxes Matrimonio del mismo sexo. H and r block free taxes Cónyuge fallecido durante el año. H and r block free taxes Personas casadas que viven separadas. H and r block free taxes Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. H and r block free taxes  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. H and r block free taxes Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. H and r block free taxes Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. H and r block free taxes Hay cinco estados civiles para efectos de la declaración: Soltero. H and r block free taxes Casado que presenta una declaración conjunta. H and r block free taxes Casado que presenta una declaración por separado. H and r block free taxes Cabeza de familia. H and r block free taxes Viudo que reúne los requisitos con hijo dependiente. H and r block free taxes Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. H and r block free taxes Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). H and r block free taxes También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. H and r block free taxes Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. H and r block free taxes S. H and r block free taxes Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. H and r block free taxes Personas no casadas. H and r block free taxes   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. H and r block free taxes La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. H and r block free taxes Personas divorciadas. H and r block free taxes   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. H and r block free taxes Divorcio y nuevo matrimonio. H and r block free taxes   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. H and r block free taxes Matrimonios anulados. H and r block free taxes    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. H and r block free taxes Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. H and r block free taxes S. H and r block free taxes Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. H and r block free taxes Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. H and r block free taxes Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). H and r block free taxes Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. H and r block free taxes Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. H and r block free taxes   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. H and r block free taxes Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. H and r block free taxes Personas casadas. H and r block free taxes   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. H and r block free taxes Personas consideradas casadas. H and r block free taxes   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. H and r block free taxes Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. H and r block free taxes Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. H and r block free taxes Están separados por un decreto provisional (o sea, que no es final) de divorcio. H and r block free taxes Para propósitos de una declaración conjunta, a usted no se le considera divorciado. H and r block free taxes Matrimonio del mismo sexo. H and r block free taxes   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. H and r block free taxes El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). H and r block free taxes Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. H and r block free taxes Para más detalles, consulte la Publicación 501, en inglés. H and r block free taxes Cónyuge fallecido durante el año. H and r block free taxes   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. H and r block free taxes   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. H and r block free taxes También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . H and r block free taxes   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. H and r block free taxes El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. H and r block free taxes Personas casadas que viven separadas. H and r block free taxes   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. H and r block free taxes Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. H and r block free taxes Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. H and r block free taxes Vea más adelante Cabeza de Familia . H and r block free taxes Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. H and r block free taxes Para determinar su estado civil vea el apartado anterior titulado Estado Civil . H and r block free taxes Viudo. H and r block free taxes   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. H and r block free taxes No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. H and r block free taxes Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. H and r block free taxes Cómo presentar la declaración. H and r block free taxes   Puede presentar el Formulario 1040. H and r block free taxes Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free taxes Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. H and r block free taxes Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. H and r block free taxes Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. H and r block free taxes Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. H and r block free taxes En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. H and r block free taxes Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. H and r block free taxes Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. H and r block free taxes Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. H and r block free taxes Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). H and r block free taxes Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. H and r block free taxes Cómo presentar la declaración. H and r block free taxes   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. H and r block free taxes Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free taxes Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. H and r block free taxes Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. H and r block free taxes Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. H and r block free taxes Cónyuge fallecido. H and r block free taxes   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. H and r block free taxes Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. H and r block free taxes   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. H and r block free taxes Personas divorciadas. H and r block free taxes   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. H and r block free taxes Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. H and r block free taxes Período contable. H and r block free taxes   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. H and r block free taxes Vea Períodos Contables y Métodos Contables , en el capítulo 1. H and r block free taxes Responsabilidad conjunta. H and r block free taxes   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. H and r block free taxes Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. H and r block free taxes O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. H and r block free taxes Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. H and r block free taxes   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. H and r block free taxes Contribuyente divorciado. H and r block free taxes   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. H and r block free taxes Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. H and r block free taxes Alivio tributario en el caso de obligación conjunta. H and r block free taxes   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. H and r block free taxes Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. H and r block free taxes   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. H and r block free taxes Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). H and r block free taxes Alivio equitativo. H and r block free taxes    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. H and r block free taxes En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. H and r block free taxes Firma de la declaración conjunta. H and r block free taxes   Cada cónyuge está obligado, por lo general, a firmar la declaración. H and r block free taxes De lo contrario, no se considerará declaración conjunta. H and r block free taxes Si el cónyuge falleció antes de firmar la declaración. H and r block free taxes   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. H and r block free taxes Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. H and r block free taxes Cónyuge ausente del hogar. H and r block free taxes   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. H and r block free taxes Impedimento para firmar la declaración debido a enfermedad o lesión. H and r block free taxes   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. H and r block free taxes Asegúrese también de firmar en el espacio correspondiente a su firma. H and r block free taxes Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. H and r block free taxes Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. H and r block free taxes Si firma como tutor de su cónyuge. H and r block free taxes   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. H and r block free taxes Cónyuge en zona de combate. H and r block free taxes   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. H and r block free taxes Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. H and r block free taxes Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. H and r block free taxes Otras razones por las cuales su cónyuge no puede firmar. H and r block free taxes    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). H and r block free taxes Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. H and r block free taxes Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. H and r block free taxes Extranjero no residente o extranjero con doble estado de residencia. H and r block free taxes   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. H and r block free taxes Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. H and r block free taxes Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. H and r block free taxes Vea el capítulo 1 de la Publicación 519, en inglés. H and r block free taxes Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. H and r block free taxes Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. H and r block free taxes Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. H and r block free taxes Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). H and r block free taxes Esto es aplicable a usted aunque no esté divorciado o legalmente separado. H and r block free taxes Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. H and r block free taxes El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. H and r block free taxes Para información adicional, vea Cabeza de Familia , más adelante. H and r block free taxes Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. H and r block free taxes Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). H and r block free taxes De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. H and r block free taxes Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. H and r block free taxes Cómo presentar la declaración. H and r block free taxes   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. H and r block free taxes Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. H and r block free taxes Puede presentar el Formulario 1040. H and r block free taxes Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free taxes Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. H and r block free taxes Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. H and r block free taxes Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. H and r block free taxes Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. H and r block free taxes Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. H and r block free taxes Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. H and r block free taxes   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. H and r block free taxes La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. H and r block free taxes No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). H and r block free taxes Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. H and r block free taxes Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. H and r block free taxes No puede tomar el crédito por ingreso del trabajo. H and r block free taxes No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. H and r block free taxes No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. H and r block free taxes No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. H and r block free taxes Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). H and r block free taxes Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. H and r block free taxes Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). H and r block free taxes Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. H and r block free taxes Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. H and r block free taxes Límites del ingreso bruto ajustado. H and r block free taxes   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. H and r block free taxes Arreglos de ahorros para la jubilación. H and r block free taxes   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. H and r block free taxes Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. H and r block free taxes Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. H and r block free taxes Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. H and r block free taxes Pérdidas de actividades de alquiler. H and r block free taxes   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. H and r block free taxes Esto se denomina “descuento especial”. H and r block free taxes Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. H and r block free taxes Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. H and r block free taxes Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. H and r block free taxes Estados donde rige la ley de los bienes gananciales. H and r block free taxes   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. H and r block free taxes Vea la Publicación 555, en inglés. H and r block free taxes Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. H and r block free taxes Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. H and r block free taxes Este plazo no incluye prórroga alguna. H and r block free taxes Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. H and r block free taxes Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. H and r block free taxes Excepción. H and r block free taxes   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. H and r block free taxes El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. H and r block free taxes Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. H and r block free taxes Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. H and r block free taxes Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. H and r block free taxes Pagó más de la mitad del costo de mantener una vivienda durante el año. H and r block free taxes Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). H and r block free taxes Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. H and r block free taxes Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. H and r block free taxes Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. H and r block free taxes Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. H and r block free taxes Hijos secuestrados. H and r block free taxes   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. H and r block free taxes Para más información, vea la Publicación 501, en inglés. H and r block free taxes Cómo presentar la declaración. H and r block free taxes   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. H and r block free taxes Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free taxes Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. H and r block free taxes Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. H and r block free taxes Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. H and r block free taxes Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . H and r block free taxes Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. H and r block free taxes Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. H and r block free taxes Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. H and r block free taxes Vea más adelante Ausencias temporales , bajo Persona Calificada. H and r block free taxes Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. H and r block free taxes (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). H and r block free taxes Tiene que tener derecho a reclamar una exención por el hijo. H and r block free taxes No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. H and r block free taxes Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . H and r block free taxes Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. H and r block free taxes Vea la Publicación 555, en inglés, para más información. H and r block free taxes Hoja de Trabajo 2-1. H and r block free taxes Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. H and r block free taxes Cónyuge extranjero no residente. H and r block free taxes   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. H and r block free taxes No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. H and r block free taxes Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. H and r block free taxes Elección de incluir al cónyuge en la declaración como residente. H and r block free taxes   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. H and r block free taxes Vea la Publicación 519, U. H and r block free taxes S. H and r block free taxes Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. H and r block free taxes Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. H and r block free taxes Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. H and r block free taxes Costos que se incluyen. H and r block free taxes   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. H and r block free taxes   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. H and r block free taxes No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. H and r block free taxes Costos que no se incluyen. H and r block free taxes   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. H and r block free taxes Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. H and r block free taxes Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. H and r block free taxes Toda persona no descrita en la Tabla 2-1 no es una persona calificada. H and r block free taxes Ejemplo 1: hijo. H and r block free taxes Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. H and r block free taxes Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. H and r block free taxes Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. H and r block free taxes Ejemplo 2: hijo no considerado persona calificada. H and r block free taxes Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. H and r block free taxes Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. H and r block free taxes Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. H and r block free taxes Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. H and r block free taxes Ejemplo 3: novia. H and r block free taxes Su novia vivió con usted durante todo el año. H and r block free taxes Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. H and r block free taxes Vea la Tabla 2-1 . H and r block free taxes Ejemplo 4: el hijo de su novia. H and r block free taxes Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. H and r block free taxes No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). H and r block free taxes Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. H and r block free taxes Vivienda de una persona calificada. H and r block free taxes   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. H and r block free taxes Regla especial para los padres. H and r block free taxes   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. H and r block free taxes Sin embargo, tiene que poder reclamar una exención por su padre o su madre. H and r block free taxes También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. H and r block free taxes   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. H and r block free taxes Fallecimiento o nacimiento. H and r block free taxes   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. H and r block free taxes Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. H and r block free taxes Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. H and r block free taxes Ausencias temporales. H and r block free taxes   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. H and r block free taxes Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. H and r block free taxes Usted tiene que continuar manteniendo la vivienda durante la ausencia. H and r block free taxes Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. H and r block free taxes El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. H and r block free taxes Vea la sección anterior, Casados que Presentan una Declaración Conjunta . H and r block free taxes Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. H and r block free taxes Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. H and r block free taxes Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). H and r block free taxes Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. H and r block free taxes Cómo presentar la declaración. H and r block free taxes   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. H and r block free taxes Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. H and r block free taxes Marque el recuadro en la línea 5 de cualquiera de los dos formularios. H and r block free taxes Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. H and r block free taxes Tabla 2-1. H and r block free taxes ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. H and r block free taxes SI la persona es su . H and r block free taxes . H and r block free taxes . H and r block free taxes   Y . H and r block free taxes . H and r block free taxes . H and r block free taxes   ENTONCES esa persona . H and r block free taxes . H and r block free taxes . H and r block free taxes hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. H and r block free taxes   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. H and r block free taxes   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. H and r block free taxes 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. H and r block free taxes 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. H and r block free taxes pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. H and r block free taxes   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. H and r block free taxes   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. H and r block free taxes   usted no puede reclamar una exención por él o ella   no es una persona calificada. H and r block free taxes 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. H and r block free taxes 2El término hijo calificado se define en el capítulo 3. H and r block free taxes Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. H and r block free taxes Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. H and r block free taxes 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. H and r block free taxes 4El término “ pariente calificado ” se define en el capítulo 3. H and r block free taxes 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. H and r block free taxes Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. H and r block free taxes 6Vea Regla especial para los padres . H and r block free taxes   Requisitos. H and r block free taxes   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. H and r block free taxes No importa si usted de hecho llegó a presentar una declaración conjunta. H and r block free taxes Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. H and r block free taxes Tiene un hijo o hijastro por el cual usted puede reclamar una exención. H and r block free taxes Esto no incluye a un hijo de crianza. H and r block free taxes Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. H and r block free taxes Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. H and r block free taxes También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. H and r block free taxes Pagó más de la mitad del costo de mantener una vivienda durante el año. H and r block free taxes Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. H and r block free taxes Ejemplo. H and r block free taxes La esposa de Juan falleció en el año 2011. H and r block free taxes Él no se ha vuelto a casar. H and r block free taxes Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). H and r block free taxes En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. H and r block free taxes En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. H and r block free taxes Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. H and r block free taxes Fallecimiento o nacimiento. H and r block free taxes    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. H and r block free taxes Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. H and r block free taxes Hijos secuestrados. H and r block free taxes   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. H and r block free taxes Para más información, vea la Publicación 501, en inglés. H and r block free taxes Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. H and r block free taxes Prev  Up  Next   Home   More Online Publications