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H&r Block 1040ez

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H&r Block 1040ez

H&r block 1040ez 10. H&r block 1040ez   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. H&r block 1040ez Cash method. H&r block 1040ez Debt acquired from a decedent. H&r block 1040ez Liquidation. H&r block 1040ez Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. H&r block 1040ez Introduction You have a bad debt if you cannot collect money owed to you. H&r block 1040ez A bad debt is either a business bad debt or a nonbusiness bad debt. H&r block 1040ez This chapter discusses only business bad debts. H&r block 1040ez Generally, a business bad debt is one that comes from operating your trade or business. H&r block 1040ez You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. H&r block 1040ez All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. H&r block 1040ez For more information on nonbusiness bad debts, see Publication 550. H&r block 1040ez Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. H&r block 1040ez S. H&r block 1040ez Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. H&r block 1040ez Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. H&r block 1040ez A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. H&r block 1040ez Bad debts of a corporation (other than an S corporation) are always business bad debts. H&r block 1040ez Credit sales. H&r block 1040ez   Business bad debts are mainly the result of credit sales to customers. H&r block 1040ez Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. H&r block 1040ez After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. H&r block 1040ez   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. H&r block 1040ez If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. H&r block 1040ez    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. H&r block 1040ez This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. H&r block 1040ez Accrual method. H&r block 1040ez   If you use the accrual method of accounting, you generally report income as you earn it. H&r block 1040ez You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. H&r block 1040ez   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. H&r block 1040ez Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. H&r block 1040ez Cash method. H&r block 1040ez   If you use the cash method of accounting, you generally report income when you receive payment. H&r block 1040ez You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. H&r block 1040ez For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. H&r block 1040ez Debts from a former business. H&r block 1040ez   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. H&r block 1040ez If any of these receivables subsequently become worthless, the loss is still a business bad debt. H&r block 1040ez Debt acquired from a decedent. H&r block 1040ez   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. H&r block 1040ez The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. H&r block 1040ez Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. H&r block 1040ez Liquidation. H&r block 1040ez   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. H&r block 1040ez Types of Business Bad Debts Business bad debts may result from the following. H&r block 1040ez Loans to clients and suppliers. H&r block 1040ez   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. H&r block 1040ez Debts owed by political parties. H&r block 1040ez   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. H&r block 1040ez You use the accrual method of accounting. H&r block 1040ez The debt arose from the sale of goods or services in the ordinary course of your trade or business. H&r block 1040ez More than 30% of your receivables accrued in the year of the sale were from sales to political parties. H&r block 1040ez You made substantial and continuing efforts to collect on the debt. H&r block 1040ez Loan or capital contribution. H&r block 1040ez   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. H&r block 1040ez Debts of an insolvent partner. H&r block 1040ez   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. H&r block 1040ez If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. H&r block 1040ez Business loan guarantee. H&r block 1040ez   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. H&r block 1040ez You made the guarantee in the course of your trade or business. H&r block 1040ez You have a legal duty to pay the debt. H&r block 1040ez You made the guarantee before the debt became worthless. H&r block 1040ez You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. H&r block 1040ez You received reasonable consideration for making the guarantee. H&r block 1040ez You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. H&r block 1040ez Example. H&r block 1040ez Jane Zayne owns the Zayne Dress Company. H&r block 1040ez She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. H&r block 1040ez Elegant Fashions is one of Zayne's largest clients. H&r block 1040ez Elegant Fashions later defaulted on the loan. H&r block 1040ez As a result, Ms. H&r block 1040ez Zayne paid the remaining balance of the loan in full to the bank. H&r block 1040ez She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. H&r block 1040ez She was motivated by the desire to retain one of her better clients and keep a sales outlet. H&r block 1040ez Deductible in the year paid. H&r block 1040ez   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. H&r block 1040ez Rights against a borrower. H&r block 1040ez   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. H&r block 1040ez The debt is then owed to you. H&r block 1040ez If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. H&r block 1040ez Joint debtor. H&r block 1040ez   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. H&r block 1040ez Sale of mortgaged property. H&r block 1040ez   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. H&r block 1040ez When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. H&r block 1040ez This may occur when the debt is due or prior to that date. H&r block 1040ez To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. H&r block 1040ez It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. H&r block 1040ez Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. H&r block 1040ez Property received for debt. H&r block 1040ez   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. H&r block 1040ez You can deduct the remaining debt as a bad debt if and when it becomes worthless. H&r block 1040ez   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. H&r block 1040ez It is not a recovery of a bad debt. H&r block 1040ez For information on the sale of an asset, see Publication 544. H&r block 1040ez How To Claim a Business Bad Debt There are two methods to claim a business bad debt. H&r block 1040ez The specific charge-off method. H&r block 1040ez The nonaccrual-experience method. H&r block 1040ez Generally, you must use the specific charge-off method. H&r block 1040ez However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . H&r block 1040ez Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. H&r block 1040ez However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. H&r block 1040ez Partly worthless debts. H&r block 1040ez   You can deduct specific bad debts that become partly uncollectible during the tax year. H&r block 1040ez Your tax deduction is limited to the amount you charge off on your books during the year. H&r block 1040ez You do not have to charge off and deduct your partly worthless debts annually. H&r block 1040ez You can delay the charge off until a later year. H&r block 1040ez However, you cannot deduct any part of a debt after the year it becomes totally worthless. H&r block 1040ez Significantly modified debt. H&r block 1040ez   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. H&r block 1040ez For more information, see Regulations section 1. H&r block 1040ez 166-3(a)(3). H&r block 1040ez Deduction disallowed. H&r block 1040ez   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. H&r block 1040ez If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. H&r block 1040ez The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. H&r block 1040ez Totally worthless debts. H&r block 1040ez   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. H&r block 1040ez   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. H&r block 1040ez However, you may want to do so. H&r block 1040ez If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. H&r block 1040ez See Partly worthless debts, earlier. H&r block 1040ez Filing a claim for refund. H&r block 1040ez   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. H&r block 1040ez If the bad debt was totally worthless, you must file the claim by the later of the following dates. H&r block 1040ez 7 years from the date your original return was due (not including extensions). H&r block 1040ez 2 years from the date you paid the tax. H&r block 1040ez   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. H&r block 1040ez 3 years from the date you filed your original return. H&r block 1040ez 2 years from the date you paid the tax. H&r block 1040ez You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. H&r block 1040ez Such an impairment requires proof of existence. H&r block 1040ez   For details and more information about filing a claim, see Publication 556. H&r block 1040ez Use one of the following forms to file a claim. H&r block 1040ez For more information, see the instructions for the applicable form. H&r block 1040ez Table 10-1. H&r block 1040ez Forms Used To File a Claim IF you filed as a. H&r block 1040ez . H&r block 1040ez . H&r block 1040ez THEN file. H&r block 1040ez . H&r block 1040ez . H&r block 1040ez Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. H&r block 1040ez Under this method, you do not accrue service related income you expect to be uncollectible. H&r block 1040ez Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. H&r block 1040ez Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. H&r block 1040ez Service related income. H&r block 1040ez   You can use the nonaccrual-experience method only for amounts earned by performing services. H&r block 1040ez You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. H&r block 1040ez Gross receipts test. H&r block 1040ez   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. H&r block 1040ez If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. H&r block 1040ez   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. H&r block 1040ez For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. H&r block 1040ez Interest or penalty charged. H&r block 1040ez   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. H&r block 1040ez However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. H&r block 1040ez You otherwise accrue the full amount due as gross income at the time you provide the services. H&r block 1040ez You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. H&r block 1040ez Change in accounting method. H&r block 1040ez   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. H&r block 1040ez See Form 3115 and the Instructions for Form 3115 for more information. H&r block 1040ez Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. H&r block 1040ez The amount you include is limited to the amount you actually deducted. H&r block 1040ez However, you can exclude the amount deducted that did not reduce your tax. H&r block 1040ez Report the recovery as “Other income” on the appropriate business form or schedule. H&r block 1040ez See Recoveries in Publication 525 for more information. H&r block 1040ez Net operating loss (NOL) carryover. H&r block 1040ez   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. H&r block 1040ez A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. H&r block 1040ez For more information about NOLs, see Publication 536. H&r block 1040ez Also, see the Instructions for Form 1045, and the Instructions for Form 1139. H&r block 1040ez Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

City Consumer Protection Offices

Department of Consumer and Regulatory Affairs

Website: Department of Consumer and Regulatory Affairs ((DC consumer website)) http://www.dcra.dc.gov

Address: Department of Consumer and Regulatory Affairs
1100 4th St., SW
Washington, DC 20024

Phone Number: 202-442-4400

TTY: 202-123-4567

Office of the Attorney General

Website: Office of the Attorney General ((DC consumer website)) http://www.oag.dc.gov

Address: Office of the Attorney General
Consumer Protection and Antitrust
441 4th St., NW
Washington, DC 20001

Phone Number: 202-442-9828 (Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Insurance, Securities and Banking

Website: Department of Insurance, Securities and Banking

Address: Department of Insurance, Securities and Banking
810 1st St., NE, Suite 701
Attn: Consumer Protection Advocate
Washington, DC 20002

Phone Number: 202-727-8000

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance, Securities and Banking

Website: Department of Insurance, Securities and Banking

Address: Department of Insurance, Securities and Banking
810 First St., NE, Suite 701
Attn: Consumer Services Division
Washington, DC 20002

Phone Number: 202-727-8000

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Insurance, Securities and Banking

Website: Department of Insurance, Securities and Banking

Address: Department of Insurance, Securities and Banking
Consumer Protection Advocate
810 1st St., NE, Suite 701
Washington, DC 20002

Phone Number: 202-727-8000

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Office of Consumer Services
1333 H St., NW, Suite 600
Washington, DC 20005

Phone Number: 202-626-5120

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The H&r Block 1040ez

H&r block 1040ez Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. H&r block 1040ez Puede restar la deducción estándar o las deducciones detalladas. H&r block 1040ez Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). H&r block 1040ez Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. H&r block 1040ez Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. H&r block 1040ez Table of Contents 20. H&r block 1040ez   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. H&r block 1040ez Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. H&r block 1040ez Personas casadas que presentan la declaración por separado. H&r block 1040ez 21. H&r block 1040ez   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. H&r block 1040ez ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. H&r block 1040ez   ImpuestosIntroductionGobierno tribal de indios estadounidenses. H&r block 1040ez Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. H&r block 1040ez Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. H&r block 1040ez Ejemplos. H&r block 1040ez Formulario 1099-S. H&r block 1040ez Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. H&r block 1040ez   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. H&r block 1040ez Fondos procedentes de una hipoteca utilizados para negocios o inversiones. H&r block 1040ez 24. H&r block 1040ez   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. H&r block 1040ez Artículos domésticos. H&r block 1040ez Deducción de más de $500. H&r block 1040ez Formulario 1098-C. H&r block 1040ez Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. H&r block 1040ez Excepción 1: vehículo usado o mejorado por la organización. H&r block 1040ez Excepción 2: vehículo donado o vendido a una persona necesitada. H&r block 1040ez Deducción de $500 o menos. H&r block 1040ez Derecho al uso de los bienes. H&r block 1040ez Bienes muebles tangibles. H&r block 1040ez Intereses futuros. H&r block 1040ez Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. H&r block 1040ez Mensaje de texto. H&r block 1040ez Tarjeta de crédito. H&r block 1040ez Pago telefónico. H&r block 1040ez Título de acciones. H&r block 1040ez Pagaré. H&r block 1040ez Opción. H&r block 1040ez Fondos de un préstamo. H&r block 1040ez Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. H&r block 1040ez   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. H&r block 1040ez Deterioro progresivo. H&r block 1040ez Daños ocasionados por paneles de yeso (drywall) corrosivos. H&r block 1040ez Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. H&r block 1040ez   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. H&r block 1040ez Cargos de estacionamiento. H&r block 1040ez Publicidad en el automóvil. H&r block 1040ez Uso compartido de automóviles. H&r block 1040ez Transporte de herramientas o instrumentos. H&r block 1040ez Gastos de desplazamiento de sindicalistas desde el centro del sindicato. H&r block 1040ez Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. H&r block 1040ez Empleados estatutarios. H&r block 1040ez Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. H&r block 1040ez   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. H&r block 1040ez Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. H&r block 1040ez   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. H&r block 1040ez   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications