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H&r block federal free 12. H&r block federal free   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. H&r block federal free Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r block federal free Free help with your return. H&r block federal free   You can get free help preparing your return nationwide from IRS-certified volunteers. H&r block federal free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r block federal free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block federal free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block federal free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r block federal free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r block federal free gov, download the IRS2Go app, or call 1-800-906-9887. H&r block federal free   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block federal free To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block federal free aarp. H&r block federal free org/money/taxaide or call 1-888-227-7669. H&r block federal free For more information on these programs, go to IRS. H&r block federal free gov and enter “VITA” in the search box. H&r block federal free Internet. H&r block federal free    IRS. H&r block federal free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r block federal free Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block federal free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r block federal free Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r block federal free gov or download the IRS2Go app and select the Refund Status option. H&r block federal free The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block federal free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r block federal free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block federal free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block federal free Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r block federal free No need to wait on the phone or stand in line. H&r block federal free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r block federal free When you reach the response screen, you can print the entire interview and the final response for your records. H&r block federal free New subject areas are added on a regular basis. H&r block federal free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r block federal free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r block federal free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r block federal free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r block federal free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r block federal free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r block federal free You can also ask the IRS to mail a return or an account transcript to you. H&r block federal free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r block federal free gov or by calling 1-800-908-9946. H&r block federal free Tax return and tax account transcripts are generally available for the current year and the past three years. H&r block federal free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r block federal free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r block federal free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r block federal free Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r block federal free gov and enter Where's My Amended Return? in the search box. H&r block federal free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block federal free It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block federal free Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r block federal free gov. H&r block federal free Select the Payment tab on the front page of IRS. H&r block federal free gov for more information. H&r block federal free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r block federal free Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block federal free gov. H&r block federal free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r block federal free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block federal free gov. H&r block federal free Request an Electronic Filing PIN by going to IRS. H&r block federal free gov and entering Electronic Filing PIN in the search box. H&r block federal free Download forms, instructions and publications, including accessible versions for people with disabilities. H&r block federal free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r block federal free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r block federal free An employee can answer questions about your tax account or help you set up a payment plan. H&r block federal free Before you visit, check the Office Locator on IRS. H&r block federal free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r block federal free If you have a special need, such as a disability, you can request an appointment. H&r block federal free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block federal free Apply for an Employer Identification Number (EIN). H&r block federal free Go to IRS. H&r block federal free gov and enter Apply for an EIN in the search box. H&r block federal free Read the Internal Revenue Code, regulations, or other official guidance. H&r block federal free Read Internal Revenue Bulletins. H&r block federal free Sign up to receive local and national tax news and more by email. H&r block federal free Just click on “subscriptions” above the search box on IRS. H&r block federal free gov and choose from a variety of options. H&r block federal free    Phone. H&r block federal free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block federal free Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block federal free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r block federal free gov, or download the IRS2Go app. H&r block federal free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block federal free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block federal free Most VITA and TCE sites offer free electronic filing. H&r block federal free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block federal free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block federal free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H&r block federal free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block federal free The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block federal free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block federal free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block federal free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block federal free Note, the above information is for our automated hotline. H&r block federal free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H&r block federal free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block federal free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block federal free It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block federal free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H&r block federal free You should receive your order within 10 business days. H&r block federal free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H&r block federal free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H&r block federal free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block federal free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block federal free These individuals can also contact the IRS through relay services such as the Federal Relay Service. H&r block federal free    Walk-in. H&r block federal free You can find a selection of forms, publications and services — in-person. H&r block federal free Products. H&r block federal free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block federal free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block federal free Services. H&r block federal free You can walk in to your local TAC for face-to-face tax help. H&r block federal free An employee can answer questions about your tax account or help you set up a payment plan. H&r block federal free Before visiting, use the Office Locator tool on IRS. H&r block federal free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H&r block federal free    Mail. H&r block federal free You can send your order for forms, instructions, and publications to the address below. H&r block federal free You should receive a response within 10 business days after your request is received. H&r block federal free  Internal Revenue Service 1201 N. H&r block federal free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H&r block federal free The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block federal free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block federal free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H&r block federal free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H&r block federal free You face (or your business is facing) an immediate threat of adverse action. H&r block federal free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block federal free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H&r block federal free Here's why we can help: TAS is an independent organization within the IRS. H&r block federal free Our advocates know how to work with the IRS. H&r block federal free Our services are free and tailored to meet your needs. H&r block federal free We have offices in every state, the District of Columbia, and Puerto Rico. H&r block federal free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H&r block federal free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block federal free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H&r block federal free Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. H&r block federal free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block federal free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block federal free Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. H&r block federal free The SBA also has publications and videos on a variety of business topics. H&r block federal free The following briefly describes assistance provided by the SBA. H&r block federal free Small Business Development Centers (SBDCs). H&r block federal free   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. H&r block federal free Help is available when beginning, improving, or expanding a small business. H&r block federal free Business Information Centers (BICs). H&r block federal free   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. H&r block federal free BICs also offer one-on-one assistance. H&r block federal free Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. H&r block federal free Service Corps of Retired Executives (SCORE). H&r block federal free   SCORE provides small business counseling and training to current and prospective small business owners. H&r block federal free SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. H&r block federal free SCORE also offers a variety of small business workshops. H&r block federal free Internet. H&r block federal free    You can visit the SBA website at www. H&r block federal free sba. H&r block federal free gov. H&r block federal free While visiting the SBA website, you can find a variety of information of interest to small business owners. H&r block federal free Phone. H&r block federal free    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. H&r block federal free Walk-in. H&r block federal free   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. H&r block federal free To find the location nearest you, visit the SBA website or call the SBA Answer Desk. H&r block federal free Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. H&r block federal free Most of these are available from the Superintendent of Documents at the Government Printing Office. H&r block federal free You can get information and order these publications and pamphlets in several ways. H&r block federal free Internet. H&r block federal free   You can visit the GPO website at  www. H&r block federal free access. H&r block federal free gpo. H&r block federal free gov. H&r block federal free Mail. H&r block federal free   Write to the GPO at the following address. H&r block federal free  Superintendent of Documents U. H&r block federal free S. H&r block federal free Government Printing Office P. H&r block federal free O. H&r block federal free Box 979050 St. H&r block federal free Louis, MO 63917-9000 Phone. H&r block federal free   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. H&r block federal free Prev  Up  Next   Home   More Online Publications
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Life Cycle of an Exempt Organization

Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.

This website provides information about points of intersection between organizations and the IRS. The content includes explanatory information, and links to forms that an organization may need to file with the IRS. The materials cover five stages in an organization's life cycle:

  1. Starting Out: Creating an organization under state law, acquiring an employer identification number, and identifying the appropriate federal tax classification.
  2. Applying for Exemption:  Acquiring, completing, and submitting application forms; how the IRS processes applications; and getting help from the IRS during the application process.
  3. Required Filings:  Annual exempt organization returns, unrelated business income tax filings, and other returns and reports that an organization may have to file.
  4. Ongoing Compliance:  How an organization can avoid jeopardizing its tax-exempt status, disclosure requirements, employment taxes, and other ongoing compliance issues.
  5. Significant Events:  Audits, private letter rulings, and termination procedures.

Life Cycle pages are available for the following types of organizations:

 

Page Last Reviewed or Updated: 19-Nov-2013

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H&r block federal free Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Sala de Estar (Living Room) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Comedor (Dining Room) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Cocina (Kitchen) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Baños (Bathrooms) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Garaje (Garage) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Joyería (Jewelry) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free vehículos motorizados This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free Hogar (Excluyendo su contenido) Hoja de Trabajo A. H&r block federal free Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. H&r block federal free         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. H&r block federal free   Anote el precio de compra de la vivienda dañada o destruida. H&r block federal free (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). H&r block federal free 1. H&r block federal free     2. H&r block federal free   Puntos pagados por el vendedor para una vivienda comprada después de 1990. H&r block federal free No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. H&r block federal free     3. H&r block federal free   Reste la línea 2 de la línea 1 3. H&r block federal free     4. H&r block federal free   Cargos por liquidación o costos de cierre. H&r block federal free (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). H&r block federal free Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. H&r block federal free         a. H&r block federal free Honorarios por estudios de escritura 4a. H&r block federal free       b. H&r block federal free Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. H&r block federal free       c. H&r block federal free Estudios topográficos 4c. H&r block federal free       d. H&r block federal free Seguro de escritura de propietario 4d. H&r block federal free       e. H&r block federal free Impuestos de traspaso o de sello 4e. H&r block federal free       f. H&r block federal free Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. H&r block federal free       g. H&r block federal free Otros gastos 4g. H&r block federal free     5. H&r block federal free   Sume las líneas 4a a la 4g 5. H&r block federal free     6. H&r block federal free   Costo de ampliaciones y mejoras. H&r block federal free (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). H&r block federal free No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. H&r block federal free     7. H&r block federal free   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. H&r block federal free     8. H&r block federal free   Otros aumentos en la base 8. H&r block federal free     9. H&r block federal free   Sume las líneas 3, 5, 6, 7 y 8 9. H&r block federal free     10. H&r block federal free   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. H&r block federal free 0   11. H&r block federal free   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). H&r block federal free 11. H&r block federal free     12. H&r block federal free   Sume las líneas 10 y 11 12. H&r block federal free     13. H&r block federal free   Costo u otra base (ajustada) de la vivienda dañada o destruida. H&r block federal free Reste la línea 12 de la línea 9. H&r block federal free Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. H&r block federal free     Instrucciones para la Hoja de Trabajo A. H&r block federal free Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. H&r block federal free NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. H&r block federal free SI. H&r block federal free . H&r block federal free . H&r block federal free   ENTONCES. H&r block federal free . H&r block federal free . H&r block federal free usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. H&r block federal free 1 omita las líneas 1 a la 4 de la hoja de trabajo. H&r block federal free 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. H&r block federal free Anote esta cantidad en la línea 5 de la hoja de trabajo. H&r block federal free 3 llene las líneas 6 a la 13 de la hoja de trabajo. H&r block federal free usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. H&r block federal free 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. H&r block federal free 3 llene el resto de la hoja de trabajo. H&r block federal free usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. H&r block federal free (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). H&r block federal free 2 llene el resto de la hoja de trabajo. H&r block federal free usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. H&r block federal free Anote ese total en la línea 1 de la hoja de trabajo. H&r block federal free (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). H&r block federal free 2 llene el resto de la hoja de trabajo. H&r block federal free usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. H&r block federal free 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. H&r block federal free 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. H&r block federal free usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. H&r block federal free   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. H&r block federal free 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. H&r block federal free 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. H&r block federal free usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. H&r block federal free 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. H&r block federal free 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. H&r block federal free 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. H&r block federal free 5. H&r block federal free Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. H&r block federal free 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. H&r block federal free 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. H&r block federal free usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. H&r block federal free 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. H&r block federal free Instrucciones para la Hoja de Trabajo A. H&r block federal free (Continuación) SI. H&r block federal free . H&r block federal free . H&r block federal free   ENTONCES. H&r block federal free . H&r block federal free . H&r block federal free usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. H&r block federal free 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. H&r block federal free 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. H&r block federal free 3 calcule la base de la mitad de la participación de su cónyuge. H&r block federal free Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). H&r block federal free (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). H&r block federal free 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. H&r block federal free 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. H&r block federal free usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. H&r block federal free 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. H&r block federal free Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. H&r block federal free (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). H&r block federal free 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. H&r block federal free usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. H&r block federal free 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. H&r block federal free 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. H&r block federal free Ésta es la base para el interés parcial del codueño. H&r block federal free 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. H&r block federal free 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. H&r block federal free alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. H&r block federal free 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. H&r block federal free la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). H&r block federal free la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). H&r block federal free usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). H&r block federal free no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. H&r block federal free Prev  Up  Next   Home   More Online Publications