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How Do I Get 2012 Tax Forms

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How Do I Get 2012 Tax Forms

How do i get 2012 tax forms 1. How do i get 2012 tax forms   Información para la Presentación de la Declaración de Impuestos Table of Contents Qué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. How do i get 2012 tax forms Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad Qué Hay de Nuevo Estado civil para efectos de la declaración en el caso de matrimonios del mismo sexo. How do i get 2012 tax forms   Si tiene un cónyuge del mismo sexo con quien se casó en un estado (o país extranjero) que reconozca el matrimonio entre personas del mismo sexo, usted y su cónyuge generalmente tienen que usar el estado civil de casado que presenta la declaración conjuntamente o de casado que presenta la declaración por separado al completar la declaración de impuestos del año 2013, aun si usted y su cónyuge viven actualmente en un estado (o país extranjero) que no reconoce el matrimonio entre personas del mismo sexo. How do i get 2012 tax forms Vea la Publicación 501 para más información. How do i get 2012 tax forms Impuesto Adicional del Medicare. How do i get 2012 tax forms  A partir del año 2013, les corresponde un Impuesto Adicional del Medicare de 0. How do i get 2012 tax forms 9% a los salarios, la compensación conforme a la Rairoad Retirement Tax Act (Ley Tributaria de Jubilación Ferroviaria o RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto Medicare. How do i get 2012 tax forms Este impuesto se le aplicará según su estado civil para efectos de la declaración cuando dichos ingresos excedan de cierta cantidad límite. How do i get 2012 tax forms Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. How do i get 2012 tax forms Impuesto sobre los ingresos netos de inversión. How do i get 2012 tax forms  A partir del año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). How do i get 2012 tax forms Este impuesto es el 3. How do i get 2012 tax forms 8% de la cantidad menor, entre los ingresos netos de inversión y la cantidad que exceda de su ingreso bruto ajustado modificado sobre una cantidad límite. How do i get 2012 tax forms Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. How do i get 2012 tax forms Crédito reembolsable por impuesto mínimo de un año anterior. How do i get 2012 tax forms  La parte reembolsable del crédito por impuesto mínimo de un año anterior ya no está disponible. How do i get 2012 tax forms Quién tiene que hacer la declaración. How do i get 2012 tax forms  Por lo general, la cantidad de ingresos que puede recibir antes de tener que presentar una declaración de impuestos ha aumentado. How do i get 2012 tax forms Vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3 para las cantidades específicas. How do i get 2012 tax forms Recordatorios Presentación electrónica. How do i get 2012 tax forms  En vez de presentar la declaración de impuestos en papel, puede presentar la declaración electrónicamente usando el sistema electrónico e-file del IRS. How do i get 2012 tax forms Cree su propio número de identificación personal (PIN, por sus siglas en inglés) y presente su declaración sin usar papel. How do i get 2012 tax forms Para más información, vea ¿Tengo que Presentar la Declaración en Papel? , más adelante. How do i get 2012 tax forms Cambio de dirección. How do i get 2012 tax forms  Si cambia de dirección, debe notificar al IRS. How do i get 2012 tax forms Puede utilizar el Formulario 8822, Change of Address (Cambio de dirección), en inglés, para notificarle al IRS sobre el cambio de dirección. How do i get 2012 tax forms Vea Cambio de Dirección , más adelante, bajo ¿Qué Ocurre Después de Presentar la Declaración? Anote su número de Seguro Social (SSN, por sus siglas en inglés). How do i get 2012 tax forms  Tiene que anotar su número de Seguro Social en los espacios correspondientes de su declaración de impuestos. How do i get 2012 tax forms Si presenta una declaración conjunta, anote los números de Seguro Social en el mismo orden en que aparecen los nombres. How do i get 2012 tax forms Depósito directo de su reembolso. How do i get 2012 tax forms  En vez de recibir un cheque, quizás pueda recibir su reembolso por medio de un depósito directo a su cuenta bancaria o cuenta en otra institución financiera. How do i get 2012 tax forms Vea el tema titulado Depósito Directo bajo Reembolsos, más adelante. How do i get 2012 tax forms Si elige que su reembolso sea depositado directamente en su cuenta, quizás pueda dividir el reembolso entre dos o tres cuentas. How do i get 2012 tax forms Pague por Internet o por teléfono. How do i get 2012 tax forms  Si debe impuestos adicionales, quizás pueda pagarlos electrónicamente o por teléfono. How do i get 2012 tax forms Vea el tema titulado Cómo Pagar , más adelante. How do i get 2012 tax forms Plan de pagos a plazos. How do i get 2012 tax forms  Si no puede pagar toda la cantidad que debe al presentar su declaración de impuestos, puede solicitar un plan de pagos a plazos mensuales. How do i get 2012 tax forms Vea más adelante el tema titulado Plan de Pagos a Plazos bajo Cantidad que Adeuda. How do i get 2012 tax forms Quizás pueda solicitar un plan de pagos por Internet si adeuda impuestos federales, intereses y multas. How do i get 2012 tax forms Prórroga automática de 6 meses. How do i get 2012 tax forms  Puede obtener una prórroga automática de 6 meses para presentar la declaración del impuesto si, no más tarde de la fecha de vencimiento del plazo para presentar la declaración, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos. How do i get 2012 tax forms Vea Prórroga Automática , más adelante. How do i get 2012 tax forms Servicio en zona de combate. How do i get 2012 tax forms  Si es miembro de las Fuerzas Armadas y prestó servicio en una zona de combate, o si prestó servicio en una zona de combate en apoyo de las Fuerzas Armadas, se le permite tiempo adicional para ocuparse de sus asuntos tributarios. How do i get 2012 tax forms Vea más adelante el tema titulado Personas que Prestan Servicio en Zona de Combate bajo ¿Cuándo Tengo que Presentar la Declaración? Número de identificación del contribuyente para adopción. How do i get 2012 tax forms  Si un niño fue puesto en su hogar con fines de adopción legal y usted no puede obtener un número de Seguro Social para el niño a tiempo para presentar su declaración de impuestos, quizás pueda obtener un número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). How do i get 2012 tax forms Para más información, vea más adelante el tema titulado Número de Seguro Social . How do i get 2012 tax forms Número de identificación del contribuyente para extranjeros. How do i get 2012 tax forms  Si usted o su dependiente es extranjero no residente o extranjero residente que no posee ni tiene derecho a obtener un número de Seguro Social, presente al IRS el Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. How do i get 2012 tax forms Para más información, vea más adelante el tema titulado Número de Seguro Social . How do i get 2012 tax forms Documentos tributarios frívolos. How do i get 2012 tax forms  El IRS ha publicado una lista de posturas que se consideran frívolas. How do i get 2012 tax forms La multa por presentar una declaración frívola es $5,000. How do i get 2012 tax forms Además, la multa de $5,000 corresponderá a otros documentos frívolos. How do i get 2012 tax forms Para más información, vea Multas Civiles , más adelante. How do i get 2012 tax forms Introduction Este capítulo trata los siguientes temas: Si usted tiene que presentar una declaración de impuestos. How do i get 2012 tax forms Qué formulario debe usar. How do i get 2012 tax forms Cómo presentar su declaración electrónicamente. How do i get 2012 tax forms Cuándo, cómo y dónde presentar su declaración de impuestos. How do i get 2012 tax forms Qué ocurre si paga muy pocos o demasiados impuestos. How do i get 2012 tax forms Qué datos y documentos debe guardar y por cuánto tiempo debe guardarlos. How do i get 2012 tax forms Cómo puede cambiar una declaración de impuestos que ya presentó. How do i get 2012 tax forms ¿Debo Presentar una Declaración? Debe presentar una declaración de impuestos federales sobre el ingreso si es ciudadano o residente de los Estados Unidos o residente de Puerto Rico y reúne los requisitos para la presentación de la declaración para alguna de las siguientes categorías: Individuos/personas físicas en general. How do i get 2012 tax forms (Hay reglas especiales para cónyuges sobrevivientes, albaceas, administradores, representantes legales, ciudadanos y residentes estadounidenses que vivan fuera de los Estados Unidos, residentes de Puerto Rico e individuos con ingresos provenientes de territorios de los Estados Unidos). How do i get 2012 tax forms Dependientes. How do i get 2012 tax forms Determinados hijos menores de 19 años de edad o estudiantes a tiempo completo. How do i get 2012 tax forms Personas que trabajan por cuenta propia. How do i get 2012 tax forms Extranjeros. How do i get 2012 tax forms Los requisitos para la presentación de la declaración de impuestos para cada categoría se explican en este capítulo. How do i get 2012 tax forms Los requisitos para la presentación de la declaración de impuestos se aplican aun si no adeuda impuestos. How do i get 2012 tax forms Aunque no tenga que presentar una declaración, podría serle ventajoso hacerlo. How do i get 2012 tax forms Vea Quién Debe Presentar una Declaración , más adelante. How do i get 2012 tax forms Presente una sola declaración de impuestos federales sobre el ingreso para el año, independientemente de cuántos trabajos tuvo, cuántos Formularios W-2 recibió o en cuántos estados vivió durante el año. How do i get 2012 tax forms No presente más de un formulario original para el mismo año aun si no ha recibido su reembolso o si el IRS no se ha comunicado con usted desde que presentó la declaración. How do i get 2012 tax forms Individuos/Personas Físicas—En General Si es ciudadano estadounidense o residente, hay tres factores que determinan si tiene que presentar una declaración o no: Sus ingresos brutos, Su estado civil para efectos de la declaración y Su edad. How do i get 2012 tax forms Para saber si debe presentar una declaración, vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3. How do i get 2012 tax forms Aunque ninguna tabla indique que tiene que presentar una declaración, tal vez necesite presentar una declaración para que le devuelvan dinero. How do i get 2012 tax forms (Vea Quién Debe Presentar una Declaración , más adelante). How do i get 2012 tax forms Ingresos brutos. How do i get 2012 tax forms   Los ingresos brutos incluyen todo ingreso que reciba en forma de dinero, bienes, propiedad y servicios que no esté exento de impuestos. How do i get 2012 tax forms Incluyen también ingresos provenientes de fuentes fuera de los Estados Unidos o provenientes de la venta de su vivienda principal (aunque pueda excluir una parte o la totalidad de los mismos). How do i get 2012 tax forms Incluya parte de los beneficios del Seguro Social si: Estuvo casado, presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013 o La mitad de los beneficios del Seguro Social, más los demás ingresos brutos y cualesquier intereses exentos de impuestos, son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). How do i get 2012 tax forms Si le corresponde el punto (1) o (2), consulte las instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de la jubilación ferroviaria), en inglés, para calcular la parte de los beneficios del Seguro Social que tiene que incluir en los ingresos brutos. How do i get 2012 tax forms   Las clases de ingresos comunes se abordan en la Parte Dos de esta publicación. How do i get 2012 tax forms Ingresos de bienes gananciales. How do i get 2012 tax forms   Si está casado y su domicilio permanente está en un estado donde rigen las leyes de los bienes gananciales, la mitad de todo ingreso descrito por la ley estatal como ingreso de bienes gananciales puede ser considerada suya. How do i get 2012 tax forms Esto afecta sus impuestos federales, incluyendo si está obligado a presentar una declaración si no la presenta conjuntamente con su cónyuge. How do i get 2012 tax forms Para más información, vea la Publicación 555, Community Property (Comunidad de Bienes), en inglés. How do i get 2012 tax forms Sociedad doméstica en los estados de Nevada, Washington y California. How do i get 2012 tax forms   Una parte de una sociedad doméstica registrada en los estados de Nevada, Washington o California por lo general tiene que declarar la mitad de los ingresos de la comunidad formada por él/ella y su pareja. How do i get 2012 tax forms Vea la Publicación 555, en inglés. How do i get 2012 tax forms Personas que trabajan por cuenta propia. How do i get 2012 tax forms   Si trabaja por cuenta propia, su ingreso bruto incluye la cantidad de la línea 7 del Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias y pérdidas de negocios), en inglés; la línea 1 del Anexo C-EZ (Formulario 1040), Net Profit From Business (Ganancias netas de negocios), en inglés; y la línea 9 del Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias agrícolas), en inglés. How do i get 2012 tax forms Vea más adelante el tema titulado Trabajadores por Cuenta Propia , para más información sobre los requisitos para presentar su declaración. How do i get 2012 tax forms    Si no declara todos sus ingresos del trabajo por cuenta propia, sus beneficios del Seguro Social podrían ser más bajos cuando se jubile. How do i get 2012 tax forms Estado civil para efectos de la declaración. How do i get 2012 tax forms   Su estado civil para efectos de la declaración se determina por su situación familiar y si es soltero o casado. How do i get 2012 tax forms Su estado civil se determina el último día de su año tributable, el cual es el 31 de diciembre para casi todos los contribuyentes. How do i get 2012 tax forms Vea el capítulo 2 para una explicación de cada estado civil para efectos de la declaración. How do i get 2012 tax forms Edad. How do i get 2012 tax forms   En general, si tiene 65 años de edad o es mayor a finales del año, puede tener un ingreso bruto mayor que el de otros contribuyentes antes de tener que presentar una declaración. How do i get 2012 tax forms Vea la Tabla 1-1 . How do i get 2012 tax forms Se considera que tiene 65 años de edad el día antes de cumplir los 65 años. How do i get 2012 tax forms Por ejemplo, si usted cumple 65 años el primero de enero de 2014, se considera que tiene 65 años de edad durante el año 2013. How do i get 2012 tax forms Tabla 1-1. How do i get 2012 tax forms Requisitos para la Presentación de la Declaración de Impuestos del Año 2013 para la Mayoría de los Contribuyentes SI su estado civil para efectos de la declaración es. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms Y al final del año 2013 usted tenía. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms * ENTONCES presente una declaración si  sus ingresos brutos   eran al menos. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms ** soltero menos de 65 años de edad $10,000     65 años de edad o más $11,500   casado que presenta una declaración conjunta*** menos de 65 años de edad (ambos cónyuges) $20,000     65 años de edad o más (un cónyuge) $21,200     65 años de edad o más (ambos cónyuges) $22,400   casado que presenta una declaración por separado cualquier edad $3,900   cabeza de familia menos de 65 años de edad $12,850     65 años de edad o más $14,350   viudo que reúne los requisitos con hijo dependiente menos de 65 años de edad $16,100     65 años de edad o más $17,300   * Si nació el primero de enero de 1949, se considera que tiene 65 años de edad al final del año 2013. How do i get 2012 tax forms ** Ingreso bruto significa todo ingreso que usted haya recibido en forma de dinero, bienes, propiedades y servicios que no esté exento de impuestos, incluyendo todo ingreso de fuentes fuera de los Estados Unidos o la venta de su vivienda principal (aun si puede excluir una parte o la totalidad de ese ingreso). How do i get 2012 tax forms No incluya los beneficios del Seguro Social a menos que (a) usted sea un contribuyente casado que presenta una declaración por separado y vivió con su cónyuge en cualquier momento de 2013 o (b) la mitad de los beneficios del Seguro Social más los demás ingresos brutos y todo interés exento de impuesto son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). How do i get 2012 tax forms Si le corresponde el punto (a) o (b), consulte las Instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, en inglés, para calcular la parte tributable de los beneficios del Seguro Social que debe incluir en los ingresos brutos. How do i get 2012 tax forms El ingreso bruto incluye las ganancias, pero no las pérdidas, que se declaran en el Formulario 8949 o el Anexo D. How do i get 2012 tax forms El ingreso bruto del negocio por cuenta propia, por ejemplo, es la cantidad que se incluye en la línea 7 del Anexo C o en la línea 9 del Anexo F. How do i get 2012 tax forms Al calcular el ingreso bruto no reduzca éste por las pérdidas incurridas, incluyendo las pérdidas que se incluyen en la línea 7 del Anexo C o en la línea 9 del Anexo F. How do i get 2012 tax forms *** Si no vivía con su cónyuge al final del año 2013 (o en la fecha en que falleció su cónyuge) y su ingreso bruto era al menos $3,900, debe presentar una declaración independientemente de su edad. How do i get 2012 tax forms Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Usted tiene que presentar una declaración de impuestos final para el fallecido (persona que murió) si se cumplen las dos condiciones siguientes: Usted es el cónyuge sobreviviente, albacea, administrador o representante legal. How do i get 2012 tax forms El fallecido reunía los requisitos para presentar una declaración de impuestos en la fecha de su muerte. How do i get 2012 tax forms Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre los requisitos de presentación de la declaración final de un fallecido. How do i get 2012 tax forms Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Para determinar si tiene que presentar una declaración, incluya todo ingreso bruto que recibió en el extranjero, incluyendo todo ingreso que pueda excluir bajo la exclusión de ingreso ganado en el extranjero. How do i get 2012 tax forms Para información sobre las reglas de impuestos especiales que le podrían corresponder, vea la Publicación 54, Tax Guide for U. How do i get 2012 tax forms S. How do i get 2012 tax forms Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos de los Estados Unidos y residentes extranjeros que residen en el extranjero), en inglés. How do i get 2012 tax forms Está disponible en IRS. How do i get 2012 tax forms gov y casi todas las embajadas y consulados de los Estados Unidos. How do i get 2012 tax forms Vea Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How do i get 2012 tax forms Residentes de Puerto Rico Si es ciudadano estadounidense y también es residente bona fide de Puerto Rico, por lo general, debe presentar una declaración de impuestos sobre el ingreso de los Estados Unidos para todo año que cumple con los requisitos de ingreso. How do i get 2012 tax forms Este requisito es adicional a todo requisito legal que pueda tener de presentar una declaración de impuestos sobre el ingreso de Puerto Rico. How do i get 2012 tax forms Si es residente bona fide de Puerto Rico durante todo el año, el ingreso bruto en los Estados Unidos no incluye ingresos provenientes de fuentes dentro de Puerto Rico. How do i get 2012 tax forms Sin embargo, sí incluye todo ingreso que recibió por sus servicios como empleado de los Estados Unidos o de una agencia de los Estados Unidos. How do i get 2012 tax forms Si recibe ingresos provenientes de fuentes de Puerto Rico que no estén sujetos a impuestos estadounidenses, debe reducir la deducción estándar. How do i get 2012 tax forms Como resultado, la cantidad de ingresos que debe tener para estar obligado a presentar una declaración de impuestos sobre el ingreso de los Estados Unidos es menor que la cantidad correspondiente en la Tabla 1-1 o la Tabla 1-2. How do i get 2012 tax forms Para obtener más información, vea la Publicación 570, Tax Guide for Individuals With Income From U. How do i get 2012 tax forms S. How do i get 2012 tax forms Possessions (Guía tributaria para individuos con ingresos de territorios de los Estados Unidos), en inglés. How do i get 2012 tax forms Individuos con Ingresos Provenientes de Territorios de los Estados Unidos Si tuvo ingresos provenientes de Guam, la Comunidad de Naciones de las Islas Marianas del Norte, la Samoa Estadounidense o las Islas Vírgenes Estadounidenses, le podrían corresponder reglas especiales para determinar si debe presentar una declaración de impuestos federales estadounidenses sobre el ingreso. How do i get 2012 tax forms Además, tal vez tenga que presentar una declaración al gobierno de la isla en cuestión. How do i get 2012 tax forms Para más información, vea la Publicación 570, en inglés. How do i get 2012 tax forms Tabla 1-2. How do i get 2012 tax forms Requisitos para la Presentación de la Declaración para Dependientes en el año 2013 Vea el capítulo 3 para saber si alguien puede reclamarlo a usted como dependiente. How do i get 2012 tax forms Si sus padres (u otra persona) pueden reclamarlo a usted como dependiente, use esta tabla para saber si tiene que presentar una declaración. How do i get 2012 tax forms (Consulte la Tabla 1-3 para ver otras situaciones en las que debe presentar una declaración). How do i get 2012 tax forms En esta tabla, el ingreso del trabajo incluye sueldos, salarios, propinas y honorarios profesionales. How do i get 2012 tax forms Además incluye becas de estudios y de desarrollo profesional sujetas a impuestos. How do i get 2012 tax forms (Vea el tema titulado Becas de estudios y becas de desarrollo profesional, en el capítulo 12). How do i get 2012 tax forms El ingreso no derivado del trabajo incluye ingresos relacionados con las inversiones, como intereses tributables, dividendos ordinarios y distribuciones de ganancias de capital. How do i get 2012 tax forms Esto también incluye la compensación por desempleo, beneficios tributables del Seguro Social, pensiones, anualidades, cancelaciones de deudas y distribuciones de ingresos no derivados del trabajo provenientes de un fideicomiso. How do i get 2012 tax forms El ingreso bruto es el total del ingreso del trabajo e ingresos no derivados del trabajo. How do i get 2012 tax forms   Dependientes solteros—¿Tenía usted 65 años de edad o más o estaba ciego? □ No. How do i get 2012 tax forms Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. How do i get 2012 tax forms     • Su ingreso del trabajo era mayor de $6,100. How do i get 2012 tax forms     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. How do i get 2012 tax forms □ Sí. How do i get 2012 tax forms Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego). How do i get 2012 tax forms     • Su ingreso del trabajo era mayor de $7,600 ($9,100 si tenía 65 años de edad o más y estaba ciego). How do i get 2012 tax forms     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,850 ($3,350 si tenía 65 años de edad o más y estaba ciego). How do i get 2012 tax forms Dependientes casados —¿Tenia usted 65 años de edad o más o estaba ciego? □ No. How do i get 2012 tax forms Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. How do i get 2012 tax forms     • Su ingreso del trabajo era mayor de $6,100. How do i get 2012 tax forms     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. How do i get 2012 tax forms     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. How do i get 2012 tax forms □ Sí. How do i get 2012 tax forms Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego). How do i get 2012 tax forms     • Su ingreso del trabajo era mayor de $7,300 ($8,500 si tenía 65 años de edad o más y estaba ciego). How do i get 2012 tax forms     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. How do i get 2012 tax forms     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,550 ($2,750 si tenía 65 años de edad o más y estaba ciego). How do i get 2012 tax forms Dependientes Si es dependiente (una persona que cumple los requisitos para ser declarada como dependiente según se indica en el capítulo 3), vea la Tabla 1-2 para determinar si debe presentar una declaración. How do i get 2012 tax forms También debe presentar una declaración si su situación se describe en la Tabla 1-3. How do i get 2012 tax forms Responsabilidad del padre o madre. How do i get 2012 tax forms   En general, un hijo tiene el deber de presentar su propia declaración de impuestos y pagar los impuestos correspondientes. How do i get 2012 tax forms Si un hijo dependiente debe presentar una declaración de impuestos sobre el ingreso pero no puede presentarla, debido a la edad o por cualquier otra razón, el padre o madre, tutor u otra persona responsable por ley de ese dependiente debe presentarla de parte del hijo. How do i get 2012 tax forms Si el hijo no puede firmar la declaración, el padre o madre o tutor debe firmar el nombre del hijo junto a las palabras: “ By (your signature), parent for minor child. How do i get 2012 tax forms ” (Por (su firma), padre de un hijo menor). How do i get 2012 tax forms Ingresos de un hijo. How do i get 2012 tax forms   Las cantidades que un hijo gana por prestar servicios se incluyen en el ingreso bruto de él o ella pero no en el ingreso bruto del padre o la madre. How do i get 2012 tax forms Esto es cierto aun si bajo las leyes locales los padres del hijo tienen derecho a los ingresos e incluso si los han recibido. How do i get 2012 tax forms Pero si el hijo no paga los impuestos adeudados sobre este ingreso, el padre o la madre es responsable de pagar los impuestos. How do i get 2012 tax forms Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Si los únicos ingresos de un hijo son intereses y dividendos (incluyendo distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), el hijo tenía menos de 19 años de edad al finalizar el año 2013 o era estudiante a tiempo completo y tenía menos de 24 años al finalizar el año 2013, y reúne otras condiciones adicionales, el padre o la madre puede elegir la opción de incluir el ingreso del hijo en la declaración del padre o madre. How do i get 2012 tax forms Si los padres eligen esta opción, el hijo no tiene que presentar una declaración. How do i get 2012 tax forms Vea el tema Elección de los Padres de Declarar los Intereses y Dividendos del Hijo , en el capítulo 31. How do i get 2012 tax forms Trabajadores por Cuenta Propia Usted trabaja por cuenta propia si: Trabaja en una ocupación o negocio como dueño único, Es contratista independiente, Es socio de una sociedad colectiva o Trabaja por su cuenta de alguna otra manera. How do i get 2012 tax forms Además de sus actividades de negocio normales a las que se dedica a tiempo completo, el trabajo por cuenta propia puede incluir ciertos trabajos a tiempo parcial que haga en casa o además de su trabajo normal. How do i get 2012 tax forms Debe presentar una declaración si su ingreso bruto es por lo menos igual a la cantidad requerida para presentar la declaración de impuestos que corresponde a su estado civil para efectos de la declaración y su edad (indicada en la Tabla 1-1). How do i get 2012 tax forms Además, tiene que presentar el Formulario 1040 y el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia), en inglés, si: Sus ingresos netos del trabajo por cuenta propia (excluyendo ingresos como empleado de una iglesia) eran $400 o más o Tenía ingresos de $108. How do i get 2012 tax forms 28 o más por ser empleado de una iglesia. How do i get 2012 tax forms (Vea la Tabla 1-3). How do i get 2012 tax forms Use el Anexo SE (Formulario 1040) para calcular su impuesto sobre el trabajo por cuenta propia. How do i get 2012 tax forms El impuesto sobre el trabajo por cuenta propia es equivalente al impuesto del Seguro Social y del Medicare que se retiene del salario de un empleado. How do i get 2012 tax forms Para más información sobre este impuesto, vea la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés. How do i get 2012 tax forms Empleados de gobiernos extranjeros o de organismos internacionales. How do i get 2012 tax forms   Si es ciudadano de los Estados Unidos que trabaja en los Estados Unidos para un organismo internacional, un gobierno extranjero o una entidad que opera enteramente bajo un gobierno extranjero y su empleador no está obligado a retener impuestos del Seguro Social y del Medicare de su salario, deberá incluir la remuneración por servicios prestados en los Estados Unidos al calcular su ingreso neto del trabajo por cuenta propia. How do i get 2012 tax forms Ministros de una orden religiosa. How do i get 2012 tax forms   Tiene que incluir el ingreso procedente de servicios prestados como ministro cuando calcule su ingreso neto del trabajo por cuenta propia, a menos que tenga una exención del impuesto sobre el trabajo por cuenta propia. How do i get 2012 tax forms Esto incluye a practicantes de la Ciencia Cristiana y a miembros de órdenes religiosas que no hayan tomado un voto de pobreza. How do i get 2012 tax forms Para más información, consulte la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Información sobre el Seguro Social y otra información para miembros del clero y trabajadores religiosos), en inglés. How do i get 2012 tax forms Extranjeros Su estado de extranjero residente, no residente o extranjero con doble estado de residencia determina si usted debe presentar una declaración de impuestos sobre el ingreso y cómo presentarla. How do i get 2012 tax forms Las reglas que se usan para determinar su estado de extranjero se explican en la Publicación 519, U. How do i get 2012 tax forms S. How do i get 2012 tax forms Tax Guide for Aliens (Guía de impuestos para extranjeros), en inglés. How do i get 2012 tax forms Extranjero residente. How do i get 2012 tax forms   Si es extranjero residente durante todo el año, tiene que presentar una declaración de impuestos acatando las mismas reglas que les corresponden a los ciudadanos estadounidenses. How do i get 2012 tax forms Use los formularios mencionados en esta publicación. How do i get 2012 tax forms Extranjero no residente. How do i get 2012 tax forms   Si es extranjero no residente, las reglas y los formularios de impuestos que le corresponden son distintos a los correspondientes a ciudadanos estadounidenses y a extranjeros residentes. How do i get 2012 tax forms Vea la Publicación 519 para saber si las leyes tributarias de los Estados Unidos le corresponden a usted y qué formularios debe presentar. How do i get 2012 tax forms Contribuyente con doble estado de residencia. How do i get 2012 tax forms   Si es extranjero residente por una parte del año tributario y extranjero no residente por el resto del año, es contribuyente con doble estado de residencia. How do i get 2012 tax forms Se aplican reglas distintas para cada parte del año. How do i get 2012 tax forms Para información sobre contribuyentes con doble estado de residencia, vea la Publicación 519. How do i get 2012 tax forms Tabla 1-3. How do i get 2012 tax forms Otras Situaciones en las que Debe Presentar una Declaración de Impuestos para el Año 2013 Si alguna de las cuatro condiciones que se indican a continuación le corresponde, tiene que presentar la declaración para el 2013. How do i get 2012 tax forms 1. How do i get 2012 tax forms Adeuda algunos impuestos especiales, incluyendo cualquiera de los siguientes:   a. How do i get 2012 tax forms Impuesto mínimo alternativo. How do i get 2012 tax forms   b. How do i get 2012 tax forms Impuestos adicionales sobre un plan calificado, incluyendo un arreglo de ahorros para la jubilación (IRA) u otros planes con beneficios tributarios. How do i get 2012 tax forms Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Formulario 5329. How do i get 2012 tax forms   c. How do i get 2012 tax forms Impuestos sobre el empleo de empleados domésticos. How do i get 2012 tax forms Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Anexo H. How do i get 2012 tax forms   d. How do i get 2012 tax forms El impuesto del Seguro Social o del Medicare sobre propinas que usted no declaró a su empleador o salarios recibidos de un empleador que no retuvo dichos impuestos. How do i get 2012 tax forms   e. How do i get 2012 tax forms Recuperación del crédito para compradores de vivienda por primera vez. How do i get 2012 tax forms   f. How do i get 2012 tax forms Impuestos añadidos, incluyendo impuestos del Seguro Social y del Medicare o el impuesto de Jubilación de Empleados Ferroviarios (conocido como RRTA, por sus siglas en inglés), sobre propinas que no fueron recaudadas y que usted declaró a su empleador o seguro de vida colectivo e impuestos adicionales en cuentas de ahorros para gastos médicos. How do i get 2012 tax forms   g. How do i get 2012 tax forms Impuestos recuperados. How do i get 2012 tax forms 2. How do i get 2012 tax forms Usted (o su cónyuge si presentan una declaración conjunta) recibió distribuciones de una cuenta Archer MSA, de una cuenta Medicare Advantage MSA o de una cuenta Health Savings Account. How do i get 2012 tax forms 3. How do i get 2012 tax forms Tiene ingresos netos del trabajo por cuenta propia de por lo menos $400. How do i get 2012 tax forms 4. How do i get 2012 tax forms Tiene un salario de $108. How do i get 2012 tax forms 28 o más de una iglesia o una organización calificada controlada por una iglesia que está exenta de los impuestos del Seguro Social y del Medicare del empleador. How do i get 2012 tax forms Quién Debe Presentar una Declaración Aunque no tenga que presentar una declaración de impuestos federales sobre el ingreso, debe presentarla para que le devuelvan dinero si alguna de las siguientes condiciones le corresponde: Le retuvieron impuestos federales o usted pagó impuesto estimado. How do i get 2012 tax forms Reúne los requisitos para el crédito por ingreso del trabajo. How do i get 2012 tax forms Vea el capítulo 36 para más información. How do i get 2012 tax forms Reúne los requisitos para el crédito tributario adicional por hijos. How do i get 2012 tax forms Vea el capítulo 34 para más información. How do i get 2012 tax forms Reúne los requisitos para el crédito tributario por cobertura del seguro médico. How do i get 2012 tax forms Vea el capítulo 37 para más información. How do i get 2012 tax forms Reúne los requisitos para el crédito tributario de oportunidad para los estadounidenses. How do i get 2012 tax forms Vea el capítulo 35 para más información. How do i get 2012 tax forms Reúne los requisitos para el crédito por impuestos federales sobre combustibles. How do i get 2012 tax forms Vea el capítulo 37 para más información. How do i get 2012 tax forms ¿Qué Formulario Debo Usar? Debe escoger uno de tres formularios para presentar su declaración de impuestos. How do i get 2012 tax forms Éstos son: el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. How do i get 2012 tax forms (Pero vea también el tema titulado ¿Tengo que Presentar la Declaración en Papel? , más adelante). How do i get 2012 tax forms Vea el tema en la sección Formulario 1040 para información sobre cuándo necesita utilizar dicho formulario. How do i get 2012 tax forms Formulario 1040EZ El Formulario 1040EZ es el formulario más sencillo de usar. How do i get 2012 tax forms Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:    Su estado civil para efectos de la declaración es soltero o casado que presenta una declaración conjunta. How do i get 2012 tax forms Si fue extranjero no residente en algún momento del año 2013, su estado civil para efectos de la declaración debe ser casado que presenta la declaración conjunta. How do i get 2012 tax forms Usted (y su cónyuge, si es casado que presenta una declaración conjunta) tenía menos de 65 años de edad y no estaba ciego al final del año 2013. How do i get 2012 tax forms Si nació el 1 de enero de 1949, a usted se le considera que tiene 65 años de edad al final del año 2013. How do i get 2012 tax forms No declara ningún dependiente. How do i get 2012 tax forms Su ingreso tributable es menos de $100,000. How do i get 2012 tax forms Su ingreso proviene únicamente de sueldos, salarios, propinas, compensación por desempleo, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), becas de estudios y de desarrollo profesional tributables e intereses tributables de $1,500 o menos. How do i get 2012 tax forms No declara ningún ajuste al ingreso, como una deducción por aportaciones hechas a una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés) o intereses sobre un préstamo de estudios. How do i get 2012 tax forms No reclama ningún crédito que no sea el crédito por ingreso del trabajo. How do i get 2012 tax forms No debe impuestos sobre el empleo de empleados domésticos sobre salarios que le pagó a un empleado doméstico. How do i get 2012 tax forms Si ganó propinas, se han incluido en los recuadros 5 y 7 del Formulario W-2. How do i get 2012 tax forms No es deudor en un caso de quiebra (conforme al capítulo 11 del Título 11 del Código de Quiebras de los Estados Unidos) declarado después del 16 de octubre de 2005. How do i get 2012 tax forms   Debe cumplir todos estos requisitos para poder usar el Formulario 1040EZ. How do i get 2012 tax forms De lo contrario, debe utilizar el Formulario 1040A o el Formulario 1040. How do i get 2012 tax forms Cómo calcular el impuesto. How do i get 2012 tax forms   En el Formulario 1040EZ, sólo puede usar la tabla de impuestos para calcular su impuesto sobre el ingreso. How do i get 2012 tax forms No puede usar el Formulario 1040EZ para declarar ningún otro impuesto. How do i get 2012 tax forms Formulario 1040A Si no reúne los requisitos para utilizar el Formulario 1040EZ, quizás pueda utilizar el Formulario 1040A. How do i get 2012 tax forms Puede usar el Formulario 1040A si se dan todas las siguientes situaciones:    Su ingreso proviene únicamente de: Salarios, sueldos y propinas. How do i get 2012 tax forms Intereses. How do i get 2012 tax forms Dividendos ordinarios (incluyendo dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). How do i get 2012 tax forms Distribuciones de ganancias de capital. How do i get 2012 tax forms Distribuciones de cuentas IRA. How do i get 2012 tax forms Pensiones y anualidades. How do i get 2012 tax forms Compensación por desempleo. How do i get 2012 tax forms Beneficios tributables del Seguro Social y de la jubilación ferroviaria y Becas tributables de estudios y de desarrollo profesional. How do i get 2012 tax forms Si recibe una distribución de ganancias de capital que incluye una ganancia no recuperada conforme a la Sección 1250, una ganancia de la sección 1202 o una ganancia procedente de artículos coleccionables (28%), no puede usar el Formulario 1040A. How do i get 2012 tax forms Tiene que usar el Formulario 1040. How do i get 2012 tax forms Su ingreso tributable es menos de $100,000. How do i get 2012 tax forms Sus ajustes al ingreso se deben solamente a lo siguiente: Gastos del educador. How do i get 2012 tax forms Deducción de una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés). How do i get 2012 tax forms Deducción de intereses sobre un préstamo de estudios. How do i get 2012 tax forms Costo de matrícula y cuotas. How do i get 2012 tax forms No detalla las deducciones. How do i get 2012 tax forms Reclama sólo los siguientes créditos tributarios: El crédito por gastos del cuidado de menores y dependientes. How do i get 2012 tax forms (Vea el capítulo 32 ). How do i get 2012 tax forms Crédito para ancianos o personas incapacitadas. How do i get 2012 tax forms (Vea el capítulo 33 ). How do i get 2012 tax forms Los créditos tributarios por estudios. How do i get 2012 tax forms (Vea el capítulo 35 ). How do i get 2012 tax forms El crédito por aportaciones a cuentas de ahorros para la jubilación. How do i get 2012 tax forms (Vea el capítulo 37 ). How do i get 2012 tax forms El crédito tributario por hijos. How do i get 2012 tax forms (Vea el capítulo 34 ). How do i get 2012 tax forms El crédito por ingreso del trabajo. How do i get 2012 tax forms (Vea el capítulo 36 ). How do i get 2012 tax forms El crédito tributario adicional por hijos. How do i get 2012 tax forms (Vea el capítulo 34 ). How do i get 2012 tax forms No tuvo un ajuste al impuesto mínimo alternativo sobre acciones que adquirió al ejercer una opción de compra de acciones con incentivo. How do i get 2012 tax forms (Vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés). How do i get 2012 tax forms   También puede utilizar el Formulario 1040A si recibió del empleador beneficios para el cuidado de dependientes o si adeuda impuesto de una recuperación de un crédito por estudios o el impuesto mínimo alternativo. How do i get 2012 tax forms   Tiene que cumplir estos requisitos mencionados anteriormente para usar el Formulario 1040A. How do i get 2012 tax forms De lo contrario, tiene que usar el Formulario 1040. How do i get 2012 tax forms Formulario 1040 Si no puede usar el Formulario 1040EZ ni el Formulario 1040A, debe usar el Formulario 1040. How do i get 2012 tax forms Puede usar el Formulario 1040 para declarar todos los tipos de ingresos, deducciones y créditos. How do i get 2012 tax forms Quizás pague menos impuestos presentando el Formulario 1040 porque puede tomar deducciones detalladas, algunos ajustes a los ingresos y créditos que no puede tomar en el Formulario 1040A ni en el Formulario 1040EZ. How do i get 2012 tax forms Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones:    Su ingreso tributable es $100,000 o más. How do i get 2012 tax forms Detalla sus deducciones en el Anexo A. How do i get 2012 tax forms Tenía ingresos que no pueden ser declarados en el Formulario 1040EZ ni en el Formulario 1040A, incluyendo intereses exentos de impuestos provenientes de bonos de actividad privada que fueron emitidos después del 7 de agosto del 1986. How do i get 2012 tax forms Reclama algún ajuste a los ingresos brutos que no sean los ajustes mencionados anteriormente bajo Formulario 1040A. How do i get 2012 tax forms En el recuadro 12 del Formulario W-2 se indican impuestos del empleado no cobrados (impuestos del Seguro Social y Medicare) sobre propinas (vea el capítulo 6 ) o sobre un seguro de vida colectivo a término (vea el capítulo 5 ). How do i get 2012 tax forms Recibió $20 o más en propinas en algún mes y no las declaró todas a su empleador. How do i get 2012 tax forms (Vea el capítulo 6 ). How do i get 2012 tax forms Era residente bona fide de Puerto Rico y excluye ingresos provenientes de fuentes en Puerto Rico. How do i get 2012 tax forms Reclama todos los créditos salvo los mencionados anteriormente bajo Formulario 1040A. How do i get 2012 tax forms Debe impuestos sobre uso y consumo sobre remuneraciones por acciones negociadas por oficiales de una sociedad anónima expatriada. How do i get 2012 tax forms Su Formulario W-2 muestra una cantidad en el recuadro 12 con el código Z. How do i get 2012 tax forms De su cuenta IRA, recibió una distribucion de fondos calificada de una cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). How do i get 2012 tax forms Es empleado y su empleador no le retuvo los impuestos del Seguro Social ni del Medicare. How do i get 2012 tax forms Tiene que presentar otros formularios, tales como el Formulario 8959 o el Formulario 8960, con su declaración para declarar ciertas exclusiones, impuestos o transacciones. How do i get 2012 tax forms Es deudor en un caso de quiebra declarada después del 16 de octubre de 2005. How do i get 2012 tax forms Tiene que recuperar el crédito para compradores de vivienda por primera vez. How do i get 2012 tax forms Tiene ingresos brutos ajustados de más de $150,000 y tiene que reducir la cantidad de dólares de sus exenciones. How do i get 2012 tax forms ¿Tengo que Presentar la Declaración en Papel? Quizás pueda presentar una declaración de impuestos elecrónicamente usando el sistema IRS e-file (presentación electrónica de declaraciones de impuestos del IRS). How do i get 2012 tax forms Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) del año 2013 es menor de cierta cantidad, tiene derecho a utilizar Free File (Presente gratis). How do i get 2012 tax forms Vea las instrucciones de su formulario de impuestos para saber más detalles. How do i get 2012 tax forms Si no reúne los requisitos para utilizar Free File, debe consultar el sitio web www. How do i get 2012 tax forms irs. How do i get 2012 tax forms gov/espanol para informarse sobre opciones económicas para presentar la declaración electrónicamente por medio de e-file o Free File Fillable Forms (Formularios de Free File Rellenables). How do i get 2012 tax forms E-file del IRS En la Tabla 1-4 se encuentra una lista de los beneficios de la presentación electrónica de declaraciones de impuesto e-file del IRS. How do i get 2012 tax forms El sistema e-file del IRS hace uso de la automatización para reemplazar la mayor parte de los pasos manuales que se necesitan para tramitar declaraciones usando papel. How do i get 2012 tax forms Por lo tanto, la tramitación de las declaraciones electrónicas se hace más rápidamente y con más exactitud que la de las declaraciones en papel. How do i get 2012 tax forms Sin embargo, como en el caso de una declaración en papel, usted tiene la responsabilidad de asegurarse de que la declaración se presente a tiempo y que la información en la misma sea exacta. How do i get 2012 tax forms El hecho de utilizar el sistema electrónico e-file del IRS no afecta la posibilidad de que el IRS realice una auditoría de su declaración. How do i get 2012 tax forms Formularios de Free File Rellenables. How do i get 2012 tax forms   Si usted no necesita ayuda para preparar su declaración puede usar la opción de Free File Fillable Forms (Formularios Rellenables de Free-File, en inglés), para presentar su declaración. How do i get 2012 tax forms Estos formularios: No requieren una cantidad de ingreso en particular; por lo tanto, todos los contribuyentes pueden usarlos, Son fáciles de usar, Hacen cálculos matemáticos básicos, Solamente están disponibles en la página web IRS. How do i get 2012 tax forms gov, en inglés y Sólo pueden usarse para preparar su declaración del impuesto federal. How do i get 2012 tax forms Firmas electrónicas. How do i get 2012 tax forms   Para hacer una presentación electrónica de la declaración, debe firmarla mediante el uso de un número de identificación personal (PIN, por sus siglas en inglés). How do i get 2012 tax forms Si presenta la declaración por Internet, tiene que utilizar el método de autoselección del PIN. How do i get 2012 tax forms Si presenta la declaración electrónicamente mediante los servicios de un preparador de impuestos, puede utilizar un PIN autoseleccionado o un PIN ingresado o generado por dicho preparador. How do i get 2012 tax forms PIN autoseleccionado. How do i get 2012 tax forms   El método de autoselección del PIN le permite crear uno propio. How do i get 2012 tax forms Si presenta una declaración conjunta, usted y su cónyuge, cada uno tendrá que crear un PIN y usarlo como firma electrónica. How do i get 2012 tax forms   Un PIN es cualquier combinación de 5 dígitos que escoja, excluyendo cinco ceros. How do i get 2012 tax forms Si usa un número de identificación personal no habrá nada que firmar y nada para enviar por correo —ni siquiera sus Formularios W-2. How do i get 2012 tax forms   Para verificar su identidad, se le pedirá que indique la cantidad de su ingreso bruto ajustado que presentó originalmente en su declaración de impuestos del año 2012, si es aplicable. How do i get 2012 tax forms No use su ingreso bruto ajustado de una declaración enmendada (el Formulario 1040X, en inglés), o la corrección de un error matemático hecha por el IRS. How do i get 2012 tax forms El ingreso bruto ajustado es la suma que aparece en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A y en la línea 4 del Formulario 1040EZ, todos del año 2012. How do i get 2012 tax forms Si usted no tiene la información de su declaración de impuestos para el año 2012, puede pedir de forma rápida un transunto (transcripción) usando el sistema automatizado de servicio. How do i get 2012 tax forms Visite IRS. How do i get 2012 tax forms gov/espanol y seleccione Ordenar Transcripción. How do i get 2012 tax forms La solicitud aparece en inglés pero puede acceder a la versión en español seleccionando “En Español” en la parte superior de la página. How do i get 2012 tax forms Llame al 1-800-908-9946 para recibir un trasunto de su declaración gratis. How do i get 2012 tax forms (Si presentó la declaración de impuestos por vía electrónica el año pasado, puede usar su PIN del año anterior para demostrar su identidad, en vez de su ingreso bruto ajustado del año anterior. How do i get 2012 tax forms El PIN del año anterior es el PIN de cinco dígitos que utilizó para firmar su declaración de impuestos de 2012). How do i get 2012 tax forms También se le pedirá que indique su fecha de nacimiento. How do i get 2012 tax forms Tabla 1-4. How do i get 2012 tax forms Beneficios del sistema e-file del IRS • Las opciones gratuitas para la presentación de la declaración (Free File) permiten a los contribuyentes calificados preparar y presentar electrónicamente su declaración de impuestos gratis. How do i get 2012 tax forms • Free File está disponible en inglés y español. How do i get 2012 tax forms • Free File está disponible por Internet las 24 horas del día, los 7 días de la semana. How do i get 2012 tax forms • Reciba su reembolso más rápido cuando presenta la declaración electrónicamente, con el uso del Depósito Directo. How do i get 2012 tax forms • Firme electrónicamente con su PIN seguro y autoseleccionado y presente su declaración sin usar papel. How do i get 2012 tax forms • Reciba un acuse de recibo como prueba de que el IRS ha recibido y aceptado su declaración de impuestos. How do i get 2012 tax forms • Si adeuda impuestos, puede presentar la declaración electrónicamente y pagar electrónicamente por Internet o a través del teléfono utilizando su cuenta bancaria o su tarjeta de crédito o débito. How do i get 2012 tax forms Puede también presentar una declaración por adelantado y pagar el monto debido para la fecha de vencimiento de la misma. How do i get 2012 tax forms • Ahorre tiempo al presentar juntas electrónicamente las declaraciones de impuestos federales y estatales. How do i get 2012 tax forms • Las computadoras del IRS revisan la declaración rápida y automáticamente para ver si hay errores o si falta alguna información. How do i get 2012 tax forms • Proteja el medio ambiente, utilice menos papel y ahorre el dinero de los contribuyentes —la tramitación de una declaración presentada electrónicamente cuesta menos que la de una declaración en papel. How do i get 2012 tax forms No puede usar el método de autoselección del PIN si presenta la declaración por primera vez y es menor de 16 años al finalizar el año 2013. How do i get 2012 tax forms Si no puede localizar su ingreso bruto ajustado o el PIN del año anterior visite IRS. How do i get 2012 tax forms gov/espanol y escriba en la caja de búsqueda Solicitud de PIN de Presentación Electrónica. How do i get 2012 tax forms O puede llamar al 1-866-704-7388. How do i get 2012 tax forms PIN del preparador de impuestos. How do i get 2012 tax forms   El método del PIN del preparador de impuestos le permite autorizar a su especialista en impuestos a ingresar o generar el PIN de usted. How do i get 2012 tax forms Dicho preparador de impuestos puede darle más información sobre este asunto. How do i get 2012 tax forms Formulario 8453(SP) (o Formulario 8453, en inglés). How do i get 2012 tax forms   Debe enviar un Formulario 8453(SP) (o Formulario 8453) en papel si tiene que adjuntar ciertos formularios u otros documentos que no pueden presentarse electrónicamente. How do i get 2012 tax forms Para más detalles vea el Formulario 8453(SP) o el Formulario 8453, en inglés. How do i get 2012 tax forms Para más detalles, visite la página web del IRS, www. How do i get 2012 tax forms irs. How do i get 2012 tax forms gov/efile y pulse sobre el tema “ Individuals ” (Personas físicas), en inglés. How do i get 2012 tax forms PIN de Protección de Identidad. How do i get 2012 tax forms   Si el IRS le provee un número personal de protección de identidad (PIN, por sus siglas en inglés) debido a que fue víctima de robo de identidad, anote éste en los espacios indicados en el formulario de impuestos. How do i get 2012 tax forms Si el IRS no le ha provisto este tipo de número, deje los espacios en blanco. How do i get 2012 tax forms Para más información, consulte las Instrucciones del Formulario 1040A o el Formulario 1040. How do i get 2012 tax forms Poder legal. How do i get 2012 tax forms   Si un agente firma la declaración por usted, se debe presentar un poder legal (POA, por sus siglas en inglés). How do i get 2012 tax forms Adjunte el poder legal al Formulario 8453(SP) (o al Formulario 8453) y preséntelo consultando las instrucciones de dicho formulario. How do i get 2012 tax forms Vea Firmas , más adelante, para más información sobre los poderes legales. How do i get 2012 tax forms Declaraciones estatales. How do i get 2012 tax forms   En la mayoría de los estados, puede presentar electrónicamente una declaración de impuestos del estado simultáneamente con su declaración del impuesto federal. How do i get 2012 tax forms Para más información, póngase en contacto con su oficina local del IRS, agencia estatal de impuestos, un preparador profesional de impuestos o visite el sitio web del IRS,  www. How do i get 2012 tax forms irs. How do i get 2012 tax forms gov/efile, en inglés. How do i get 2012 tax forms Reembolsos. How do i get 2012 tax forms   Puede recibir un cheque de reembolso por correo o puede pedir que su reembolso se deposite directamente en su cuenta corriente o de ahorros o dividirlo entre dos o tres cuentas. How do i get 2012 tax forms Con el sistema e-file, su reembolso será expedido más pronto que si presenta la declaración en papel. How do i get 2012 tax forms   Igualmente como si presentara una declaración en papel, es probable que no obtenga su reembolso completo si adeuda ciertas cantidades atrasadas o vencidas, tales como cantidades adeudadas en concepto de impuesto sobre el ingreso federal, impuesto sobre el ingreso estatal, deudas estatales de compensación por desempleo, manutención de un menor, manutención del cónyuge o ciertas deudas federales no relacionadas con los impuestos, como los préstamos para estudios. How do i get 2012 tax forms Vea el tema Ajuste por deudas bajo Reembolsos, más adelante. How do i get 2012 tax forms Averiguación del estado de reembolsos. How do i get 2012 tax forms   Por lo general, encontrará información disponible sobre su declaración dentro de las 24 horas después de que el IRS reciba su declaración presentada electrónicamente. How do i get 2012 tax forms Vea Información sobre Reembolsos , más adelante. How do i get 2012 tax forms Cantidad adeudada. How do i get 2012 tax forms   Para evitar multas e intereses por no pagar sus impuestos a tiempo, debe pagarlos en su totalidad a más tardar el 15 de abril de 2014. How do i get 2012 tax forms Vea Cómo Pagar , más adelante, para más información sobre cómo pagar la cantidad que adeuda. How do i get 2012 tax forms Uso de una Computadora Personal Puede presentar su declaración de impuestos de manera rápida, fácil y conveniente usando su computadora personal. How do i get 2012 tax forms Una computadora con acceso al Internet y un programa comercial para la preparación de impuestos es todo lo que necesita. How do i get 2012 tax forms Lo mejor de todo es que puede presentar su declaración de impuestos usando el sistema electrónico e-file cómodamente desde su casa 24 horas al día, 7 días a la semana. How do i get 2012 tax forms Los programas comerciales de computadora para la preparación de impuestos aprobados por el IRS están disponibles para su uso en Internet, para ser descargados por Internet y en varias tiendas. How do i get 2012 tax forms Para información, visite www. How do i get 2012 tax forms irs. How do i get 2012 tax forms gov/efile, en inglés. How do i get 2012 tax forms   A Través de su Empleador e Instituciones Financieras Algunos negocios les ofrecen a sus empleados, miembros o clientes la oportunidad de presentar sus declaraciones gratuitamente por medio del sistema e-file. How do i get 2012 tax forms Otros cobran por este servicio. How do i get 2012 tax forms Pregúntele a su empleador o a su institución financiera si ofrecen el uso del sistema e-file del IRS como beneficio para empleados, miembros o clientes. How do i get 2012 tax forms Ayuda Gratuita con la Preparación de la Declaración de Impuestos Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. How do i get 2012 tax forms El programa Volunteer Income Tax Assistance (Programa de Asesoramiento Voluntario al Contribuyente del Impuesto sobre el Ingreso, o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos y medios recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. How do i get 2012 tax forms En muchas de estas oficinas VITA usted puede presentar la declaración electrónicamente gratis y todos los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. How do i get 2012 tax forms Para ubicar un centro de ayuda cerca de usted, llame al 1-800-906-9887. How do i get 2012 tax forms O para encontrar el sitio de ayuda del AARP TaxAide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas o http://www. How do i get 2012 tax forms aarp. How do i get 2012 tax forms org/taxaide AARP, por sus siglas en inglés) más cercano a usted, visite el sitio web de la AARP, www. How do i get 2012 tax forms aarp. How do i get 2012 tax forms org/taxaide o llame al 1-888-227-7669. How do i get 2012 tax forms Para más información sobre estos programas, visite el sitio web IRS. How do i get 2012 tax forms gov e ingrese la palabra clave “ VITA ” en la casilla Search (Buscar). How do i get 2012 tax forms Uso de un Preparador Profesional de Impuestos Muchos profesionales de impuestos presentan declaraciones electrónicamente de parte de sus clientes. How do i get 2012 tax forms Usted puede ingresar personalmente su PIN o completar el Formulario 8879(SP), Autorización de Firma para Presentar la Declaración por medio del IRS E-file (o el Formulario 8879, en inglés), para autorizar a un preparador profesional de impuestos para que ingrese su número de identificación personal en su declaración de impuestos. How do i get 2012 tax forms Nota: Un profesional de impuestos le puede cobrar un cargo por presentar la declaración por medio del sistema electrónico e-file del IRS. How do i get 2012 tax forms El cargo puede variar dependiendo del profesional y de los servicios específicos que solicite. How do i get 2012 tax forms ¿Cuándo Tengo que Presentar la Declaración? El 15 de abril de 2014 es la fecha de vencimiento para presentar la declaración de impuestos sobre el ingreso para el año 2013 si usa un año calendario. How do i get 2012 tax forms Para una vista rápida de las fechas de vencimiento para la presentación de una declaración con o sin prórroga (la cual se explica más adelante), vea la Tabla 1-5 . How do i get 2012 tax forms Tabla 1-5. How do i get 2012 tax forms Cuándo Presentar la Declaración del Año 2013 Para ciudadanos estadounidenses y residentes que declaren impuestos basándose en el año calendario. How do i get 2012 tax forms   Para la Mayoría de los Contribuyentes  Para Ciertos Contribuyentes Fuera de los Estados Unidos No se solicita una prórroga El 15 de abril de 2014 El 16 de junio de 2014 Prórroga automática El 15 de octubre de 2014 El 15 de octubre de 2014 Si usa un año fiscal (un año que termina en el último día de cualquier mes excepto diciembre o un año de 52-53 semanas), su declaración de impuestos sobre el ingreso debe ser presentada a más tardar el día 15 del cuarto mes después del cierre del año fiscal. How do i get 2012 tax forms Cuando la fecha de vencimiento para hacer alguna actividad relacionada con los impuestos como presentar una declaración, pagar impuestos, etc. How do i get 2012 tax forms —cae un sábado, domingo o día feriado oficial, la fecha de vencimiento se retrasa hasta el siguiente día laborable. How do i get 2012 tax forms Presentación de la declaración en papel a tiempo. How do i get 2012 tax forms   La declaración de impuestos en papel se considera presentada a tiempo si se envía en un sobre con la dirección correcta, suficientes sellos (estampillas) y una fecha de matasellos que sea, a más tardar, la fecha de vencimiento para la presentación de la declaración. How do i get 2012 tax forms Si envía una declaración por correo registrado, la fecha de registro es la fecha del matasellos. How do i get 2012 tax forms El registro es prueba de que la declaración fue entregada. How do i get 2012 tax forms Si envía una declaración por correo certificado y tiene el recibo con el matasellos marcado por un empleado de correos, la fecha sobre el recibo es la fecha del matasellos. How do i get 2012 tax forms El recibo del correo certificado con el matasellos demuestra que la declaración ha sido entregada. How do i get 2012 tax forms Servicios de entrega privados. How do i get 2012 tax forms   Si usa un servicio privado designado por el IRS para enviar su declaración de impuestos, la fecha del matasellos es normalmente la fecha que el servicio de entrega privado registra en su base de datos o marca en la etiqueta de envío. How do i get 2012 tax forms El servicio de entrega privado puede decirle cómo obtener prueba escrita de esta fecha. How do i get 2012 tax forms   Si usa un servicio de entrega privado designado por el IRS, para conocer la dirección del IRS, visite www. How do i get 2012 tax forms irs. How do i get 2012 tax forms gov y anote en la caja de búsqueda “ private delivery service ” (servicio de entrega privado). How do i get 2012 tax forms   Los siguientes están designados como servicios de entrega privados: DHL Express (DHL): Same Day Service. How do i get 2012 tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. How do i get 2012 tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How do i get 2012 tax forms M. How do i get 2012 tax forms , UPS Worldwide Express Plus y UPS Worldwide Express. How do i get 2012 tax forms Declaraciones electrónicas presentadas a tiempo. How do i get 2012 tax forms   Si usa el sistema e-file del IRS, su declaración se considera presentada a tiempo si el transmisor electrónico autorizado de declaraciones matasella la transmisión a más tardar en la fecha de vencimiento. How do i get 2012 tax forms Un transmisor electrónico autorizado de declaraciones es un participante del programa e-file del IRS que transmite información sobre la declaración de impuestos por medios electrónicos directamente al IRS. How do i get 2012 tax forms   El matasellos electrónico es un registro de cuándo recibe el transmisor electrónico autorizado en su sistema la transmisión de la declaración presentada electrónicamente. How do i get 2012 tax forms La fecha y hora de la zona donde se presenta la declaración electrónica es lo que determina si la declaración electrónica se entregó a tiempo. How do i get 2012 tax forms Presentación de la declaración fuera de plazo. How do i get 2012 tax forms   Si no presenta su declaración de impuestos en la fecha debida, quizás tenga que pagar una multa e intereses por no cumplir el requisito de presentación de la declaración. How do i get 2012 tax forms Para más información, vea Multas , más adelante. How do i get 2012 tax forms Vea también Intereses bajo Cantidad que Adeuda. How do i get 2012 tax forms   Si le deben un reembolso pero no presentó una declaración de impuestos, generalmente debe presentarla dentro de los 3 años a partir de la fecha límite en que la declaración debía haber sido presentada (incluyendo prórrogas) para obtener ese reembolso. How do i get 2012 tax forms Extranjero no residente. How do i get 2012 tax forms    Si es extranjero no residente y gana un salario sujeto a la retención de impuestos sobre los ingresos de los Estados Unidos, su declaración de impuestos sobre el ingreso del año 2013 (Formulario 1040NR o Formulario 1040NR-EZ) vence: El 15 de abril de 2014, si se basa en un año calendario o El día 15 del cuarto mes después del final de su año fiscal si se basa en un año fiscal. How do i get 2012 tax forms   Si no gana un salario sujeto a la retención de impuestos federales sobre el ingreso, su declaración vence: El 16 de junio de 2014, si se basa en un año calendario o El día 15 del sexto mes después del final de su año fiscal, si se basa en un año fiscal. How do i get 2012 tax forms Vea la Publicación 519, en inglés, para más información sobre la presentación de la declaración de impuestos. How do i get 2012 tax forms Declaración de los impuestos para un fallecido. How do i get 2012 tax forms   Si debe presentar una declaración final para un contribuyente que murió durante el año (un fallecido), la declaración se debe entregar para el día 15 del cuarto mes después del final del año tributario habitual del contribuyente fallecido. How do i get 2012 tax forms Vea la Publicación 559, en inglés. How do i get 2012 tax forms Prórrogas del Plazo para Presentar la Declaración de Impuestos Quizás pueda obtener una prórroga del plazo para presentar la declaración de impuestos. How do i get 2012 tax forms Hay tres tipos de situaciones en que quizás pueda obtener una prórroga: Prórroga automática, Se encuentra fuera de los Estados Unidos o Está prestando servicio en una zona de combate. How do i get 2012 tax forms Prórroga Automática Si no puede presentar su declaración de impuestos del año 2013 para la fecha de vencimiento del plazo, quizás pueda conseguir una prórroga automática de 6 meses para presentar su declaración de impuestos. How do i get 2012 tax forms Ejemplo. How do i get 2012 tax forms Si su declaración debe presentarse antes del 15 de abril de 2014, tendrá hasta el 15 de octubre de 2014 para presentarla. How do i get 2012 tax forms Si no paga los impuestos que adeuda para la fecha límite regular (normalmente, el 15 de abril), adeudará también intereses. How do i get 2012 tax forms Además, podría verse obligado a pagar multas, como se le indica más adelante. How do i get 2012 tax forms Cómo obtener una prórroga automática. How do i get 2012 tax forms   Puede obtener una prórroga automática: Usando el sistema e-file del IRS (para presentar electrónicamente la declaración de impuestos) o Presentando un formulario en papel. How do i get 2012 tax forms Opciones del sistema e-file. How do i get 2012 tax forms   Hay dos maneras de usar el sistema e-file para obtener una prórroga de tiempo para presentar la declaración. How do i get 2012 tax forms Complete el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para usarlo como hoja de trabajo. How do i get 2012 tax forms Si cree que es posible que deba impuestos cuando presente su declaración, use la Parte II del formulario para calcular la cantidad a pagar. How do i get 2012 tax forms Si envía el Formulario 4868(SP) (o el Formulario 4868, en inglés) al IRS por medio del sistema electrónico e-file, no tiene que enviar un Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. How do i get 2012 tax forms Uso del sistema e-file con su computadora personal o un preparador profesional de impuestos. How do i get 2012 tax forms    Puede usar un programa para la preparación de impuestos en su computadora personal o con la ayuda de un preparador profesional de impuestos para presentar el Formulario 4868(SP) (o el Formulario 4868, en inglés) electrónicamente. How do i get 2012 tax forms Tendrá que proveer cierta información de su declaración de impuestos del año 2012. How do i get 2012 tax forms Si desea hacer un pago mediante una transferencia directa de su cuenta bancaria, vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. How do i get 2012 tax forms Sistema e-file y pago con tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. How do i get 2012 tax forms   Puede obtener una prórroga pagando la totalidad o parte del impuesto estimado adeudado usando su tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. How do i get 2012 tax forms Puede hacer esto por teléfono o Internet. How do i get 2012 tax forms No se presenta el Formulario 4868(SP) (ni el Formulario 4868, en inglés). How do i get 2012 tax forms Vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. How do i get 2012 tax forms Presentación del Formulario 4868(SP) (o Formulario 4868) en papel. How do i get 2012 tax forms   Puede obtener una prórroga para la presentación de la declaración usando el Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. How do i get 2012 tax forms Envíelo a la dirección indicada en las instrucciones del formulario. How do i get 2012 tax forms   Si quiere hacer un pago con este formulario, haga un cheque o giro pagadero al “United States Treasury” . How do i get 2012 tax forms Escriba su número de Seguro Social, su número de teléfono durante el día y “2013 Form 4868(SP)” (o “2013 Form 4868” ) en el cheque o giro. How do i get 2012 tax forms Cuándo presentar la declaración de impuestos. How do i get 2012 tax forms   Debe solicitar la prórroga automática a más tardar en la fecha límite de entrega de su declaración. How do i get 2012 tax forms Puede presentar la declaración de impuestos en cualquier momento antes de que termine la prórroga de 6 meses. How do i get 2012 tax forms Cuando presente la declaración de impuestos. How do i get 2012 tax forms   Anote todo pago que haya hecho en relación con la prórroga de tiempo para presentar su declaración de impuestos en la línea 68 del Formulario 1040. How do i get 2012 tax forms Si presenta la declaración usando el Formulario 1040EZ o el Formulario 1040A, incluya ese pago en el pago total en la línea 9 del Formulario 1040EZ o en la línea 41 del Formulario 1040A. How do i get 2012 tax forms Escriba también “Form 4868(SP)” (o “Form 4868” ) y la cantidad pagada en el espacio a la izquierda de la línea 9 o de la línea 41. How do i get 2012 tax forms Individuos/Personas Físicas Fuera de los Estados Unidos Se permite una prórroga automática de 2 meses, sin presentar el Formulario 4868(SP) (o el Formulario 4868), (hasta el 16 de junio de 2014, si utiliza un año calendario) para pre
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How do i get 2012 tax forms Publication 523 - Main Content Table of Contents Main HomeVacant land. How do i get 2012 tax forms Factors used to determine main home. How do i get 2012 tax forms 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. How do i get 2012 tax forms Property Used Partly for Business or Rental Reporting the SaleSeller-financed mortgage. How do i get 2012 tax forms Individual taxpayer identification number (ITIN). How do i get 2012 tax forms More information. How do i get 2012 tax forms Comprehensive Examples Special SituationsException for sales to related persons. How do i get 2012 tax forms Deducting Taxes in the Year of SaleForm 1099-S. How do i get 2012 tax forms More information. How do i get 2012 tax forms Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of First-Time Homebuyer CreditExample. How do i get 2012 tax forms Worksheets How To Get Tax HelpLow Income Taxpayer Clinics Main Home This section explains the term “main home. How do i get 2012 tax forms ” 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Land. How do i get 2012 tax forms   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. How do i get 2012 tax forms Example. How do i get 2012 tax forms You buy a piece of land and move your main home to it. How do i get 2012 tax forms Then, you sell the land on which your main home was located. How do i get 2012 tax forms This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. How do i get 2012 tax forms Vacant land. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms See Excluding the Gain , later. How do i get 2012 tax forms The destruction of your home is treated as a sale of your home. How do i get 2012 tax forms 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. How do i get 2012 tax forms For information, see Publication 547. How do i get 2012 tax forms More than one home. How do i get 2012 tax forms   If you have more than one home, you can exclude gain only from the sale of your main home. How do i get 2012 tax forms You must include in income the gain from the sale of any other home. How do i get 2012 tax forms 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. How do i get 2012 tax forms Example 1. How do i get 2012 tax forms You own two homes, one in New York and one in Florida. How do i get 2012 tax forms 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. How do i get 2012 tax forms In the absence of facts and circumstances indicating otherwise, the New York home is your main home. How do i get 2012 tax forms You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. How do i get 2012 tax forms Example 2. How do i get 2012 tax forms You own a house, but you live in another house that you rent. How do i get 2012 tax forms The rented house is your main home. How do i get 2012 tax forms Example 3. How do i get 2012 tax forms You own two homes, one in Virginia and one in New Hampshire. How do i get 2012 tax forms In 2009 and 2010, you lived in the Virginia home. How do i get 2012 tax forms In 2011 and 2012, you lived in the New Hampshire home. How do i get 2012 tax forms In 2013, you lived again in the Virginia home. How do i get 2012 tax forms Your main home in 2009, 2010, and 2013 is the Virginia home. How do i get 2012 tax forms Your main home in 2011 and 2012 is the New Hampshire home. How do i get 2012 tax forms You would be eligible to exclude gain from the sale of either home (but not both) in 2013. How do i get 2012 tax forms Factors used to determine main home. How do i get 2012 tax forms   In addition to the amount of time you live in each home, other factors are relevant in determining which home is your main home. How do i get 2012 tax forms Those factors include the following. How do i get 2012 tax forms Your place of employment. How do i get 2012 tax forms The location of your family members' main home. How do i get 2012 tax forms Your mailing address for bills and correspondence. How do i get 2012 tax forms The address listed on your: Federal and state tax returns, Driver's license, Car registration, and Voter registration card. How do i get 2012 tax forms The location of the banks you use. How do i get 2012 tax forms The location of recreational clubs and religious organizations of which you are a member. How do i get 2012 tax forms Property used partly as your main home. How do i get 2012 tax forms   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. How do i get 2012 tax forms For details, see Business Use or Rental of Home , later. How do i get 2012 tax forms 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. How do i get 2012 tax forms Subtract the adjusted basis from the amount realized to get your gain or loss. How do i get 2012 tax forms     Selling price     − Selling expenses       Amount realized     − Adjusted basis       Gain or loss   Gain. How do i get 2012 tax forms   Gain is the excess of the amount realized over the adjusted basis of the property. How do i get 2012 tax forms Loss. How do i get 2012 tax forms   Loss is the excess of the adjusted basis over the amount realized for the property. How do i get 2012 tax forms Selling Price The selling price is the total amount you receive for your home. How do i get 2012 tax forms 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. How do i get 2012 tax forms Personal property. How do i get 2012 tax forms   The selling price of your home does not include amounts you received for personal property sold with your home. How do i get 2012 tax forms Personal property is property that is not a permanent part of the home. How do i get 2012 tax forms Examples are furniture, draperies, rugs, a washer and dryer, and lawn equipment. How do i get 2012 tax forms Separately stated amounts you received for these items should not be shown on Form 1099-S (discussed later). How do i get 2012 tax forms Any gains from sales of personal property must be included in your income, but not as part of the sale of your home. How do i get 2012 tax forms Payment by employer. How do i get 2012 tax forms   You may have to sell your home because of a job transfer. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Option to buy. How do i get 2012 tax forms   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. How do i get 2012 tax forms If the option is not exercised, you must report the amount as ordinary income in the year the option expires. How do i get 2012 tax forms Report this amount on Form 1040, line 21, or on Form 1040NR, line 21. How do i get 2012 tax forms Form 1099-S. How do i get 2012 tax forms   If you received Form 1099-S, box 2 (gross proceeds) should show the total amount you received for your home. How do i get 2012 tax forms   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. How do i get 2012 tax forms Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. How do i get 2012 tax forms Amount Realized The amount realized is the selling price minus selling expenses. How do i get 2012 tax forms Selling expenses. How do i get 2012 tax forms   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. How do i get 2012 tax forms ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. How do i get 2012 tax forms This adjusted basis must be determined before you can figure gain or loss on the sale of your home. How do i get 2012 tax forms For information on how to figure your home's adjusted basis, see Determining Basis , later. How do i get 2012 tax forms Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. How do i get 2012 tax forms Gain on sale. How do i get 2012 tax forms   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. How do i get 2012 tax forms Loss on sale. How do i get 2012 tax forms   If the amount realized is less than the adjusted basis, the difference is a loss. How do i get 2012 tax forms Generally, a loss on the sale of your main home cannot be deducted. How do i get 2012 tax forms Jointly owned home. How do i get 2012 tax forms   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. How do i get 2012 tax forms Separate returns. How do i get 2012 tax forms   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. How do i get 2012 tax forms Your ownership interest is generally determined by state law. How do i get 2012 tax forms Joint owners not married. How do i get 2012 tax forms   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. How do i get 2012 tax forms Each of you applies the rules discussed in this publication on an individual basis. How do i get 2012 tax forms Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. How do i get 2012 tax forms Foreclosure or repossession. How do i get 2012 tax forms   If your home was foreclosed on or repossessed, you have a disposition. How do i get 2012 tax forms See Publication 4681 to determine if you have ordinary income, gain, or loss. How do i get 2012 tax forms More information. How do i get 2012 tax forms   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. How do i get 2012 tax forms Publication 544 has examples of how to figure gain or loss on a foreclosure or repossession. How do i get 2012 tax forms Abandonment. How do i get 2012 tax forms   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. How do i get 2012 tax forms Trading (exchanging) homes. How do i get 2012 tax forms   If you trade your home for another home, treat the trade as a sale and a purchase. How do i get 2012 tax forms Example. How do i get 2012 tax forms You owned and lived in a home with an adjusted basis of $41,000. How do i get 2012 tax forms 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. How do i get 2012 tax forms This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 − $41,000). How do i get 2012 tax forms 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). How do i get 2012 tax forms Transfer to spouse. How do i get 2012 tax forms   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). How do i get 2012 tax forms This is true even if you receive cash or other consideration for the home. How do i get 2012 tax forms As a result, the rules explained in this publication do not apply. How do i get 2012 tax forms   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. How do i get 2012 tax forms You have no gain or loss. How do i get 2012 tax forms Exception. How do i get 2012 tax forms   These transfer rules do not apply if your spouse or former spouse is a nonresident alien. How do i get 2012 tax forms In that case, you generally will have a gain or loss. How do i get 2012 tax forms More information. How do i get 2012 tax forms    See Property Settlements in Publication 504, Divorced or Separated Individuals, for more information. How do i get 2012 tax forms Involuntary conversion. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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 ). How do i get 2012 tax forms Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. How do i get 2012 tax forms Your basis in your home is determined by how you got the home. How do i get 2012 tax forms Generally, your basis is its cost if you bought it or built it. How do i get 2012 tax forms If you got it in some other way (inheritance, gift, etc. How do i get 2012 tax forms ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. How do i get 2012 tax forms While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. How do i get 2012 tax forms 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. How do i get 2012 tax forms To figure your adjusted basis, you can use Worksheet 1, near the end of this publication. How do i get 2012 tax forms Filled-in examples of that worksheet are included in the Comprehensive Examples , later. How do i get 2012 tax forms Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. How do i get 2012 tax forms Purchase. How do i get 2012 tax forms   If you bought your home, your basis is its cost to you. How do i get 2012 tax forms This includes the purchase price and certain settlement or closing costs. How do i get 2012 tax forms 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. How do i get 2012 tax forms If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed later. How do i get 2012 tax forms Seller-paid points. How do i get 2012 tax forms   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. How do i get 2012 tax forms    IF you bought your home. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms THEN reduce your home's basis by the seller-paid points. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms after 1990 but before April 4, 1994 only if you deducted them as home mortgage interest in the year paid. How do i get 2012 tax forms after April 3, 1994 even if you did not deduct them. How do i get 2012 tax forms Settlement fees or closing costs. How do i get 2012 tax forms   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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). How do i get 2012 tax forms   Settlement fees do not include amounts placed in escrow for the future payment of items such as taxes and insurance. How do i get 2012 tax forms   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. How do i get 2012 tax forms   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. How do i get 2012 tax forms Real estate taxes. How do i get 2012 tax forms   Real estate taxes for the year you bought your home may affect your basis, as shown in the following chart. How do i get 2012 tax forms    IF. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms AND. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms THEN the taxes. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms 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. How do i get 2012 tax forms the seller reimburses you do not affect the basis of your home. How do i get 2012 tax forms 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. How do i get 2012 tax forms you reimburse the seller do not affect the basis of your home. How do i get 2012 tax forms Construction. How do i get 2012 tax forms   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. How do i get 2012 tax forms   Your cost includes your down payment and any debt such as a first or second mortgage or notes you gave the seller or builder. How do i get 2012 tax forms It also includes certain settlement or closing costs. How do i get 2012 tax forms You may have to reduce your basis by points the seller paid for you. How do i get 2012 tax forms For more information, see Seller-paid points and Settlement fees or closing costs , earlier. How do i get 2012 tax forms Built by you. How do i get 2012 tax forms   If you built all or part of your house yourself, its basis is the total amount it cost you to complete it. How do i get 2012 tax forms 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. How do i get 2012 tax forms Temporary housing. How do i get 2012 tax forms   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. How do i get 2012 tax forms To figure the amount of the reduction, multiply the contract price by a fraction. How do i get 2012 tax forms 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. How do i get 2012 tax forms Cooperative apartment. How do i get 2012 tax forms   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. How do i get 2012 tax forms This may include your share of a mortgage on the apartment building. How do i get 2012 tax forms Condominium. How do i get 2012 tax forms   To determine your basis in a condominium apartment used as your home, use the same rules as for any other home. How do i get 2012 tax forms 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. How do i get 2012 tax forms These situations are discussed in the following pages. How do i get 2012 tax forms Also, the instructions for Worksheet 1 (near the end of the publication) address each of these issues. How do i get 2012 tax forms Other special rules may apply in certain situations. How do i get 2012 tax forms 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. How do i get 2012 tax forms Home received as gift. How do i get 2012 tax forms   Use the following chart to find the basis of a home you received as a gift. How do i get 2012 tax forms IF the donor's adjusted basis at the time of the gift was. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms THEN your basis is. How do i get 2012 tax forms . How do i get 2012 tax forms . How do i get 2012 tax forms 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. How do i get 2012 tax forms   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. How do i get 2012 tax forms If using the fair market value results in a gain, you have neither gain nor loss. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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). How do i get 2012 tax forms Fair market value. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Part of federal gift tax due to net increase in value. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms The net increase in the value of the home is its fair market value minus the donor's adjusted basis immediately before the gift. How do i get 2012 tax forms Home acquired from a decedent who died before or after 2010. How do i get 2012 tax forms   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). How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Surviving spouse. How do i get 2012 tax forms   If you are a surviving spouse and you owned your home jointly, your basis in the home will change. How do i get 2012 tax forms The new basis for the interest your spouse owned will be its fair market value on the date of death (or alternate valuation date). How do i get 2012 tax forms The basis in your interest will remain the same. How do i get 2012 tax forms Your new basis in the home is the total of these two amounts. How do i get 2012 tax forms   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. How do i get 2012 tax forms Example. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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). How do i get 2012 tax forms Community property. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms   For more information about community property, see Publication 555, Community Property. How do i get 2012 tax forms    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. How do i get 2012 tax forms Home received as trade. How do i get 2012 tax forms   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. How do i get 2012 tax forms If you traded one home for another, you have made a sale and purchase. How do i get 2012 tax forms In that case, you may have a gain. How do i get 2012 tax forms See Trading (exchanging) homes under Dispositions Other Than Sales, earlier, for an example of figuring the gain. How do i get 2012 tax forms Home received from spouse. How do i get 2012 tax forms   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. How do i get 2012 tax forms Transfers after July 18, 1984. How do i get 2012 tax forms   If you received the home after July 18, 1984, there was no gain or loss on the transfer. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms   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. How do i get 2012 tax forms This also applies if your former spouse transferred his or her interest in the home to you incident to your divorce. How do i get 2012 tax forms Your basis in the half interest you already owned does not change. How do i get 2012 tax forms Your new basis in the home is the total of these two amounts. How do i get 2012 tax forms Transfers before July 19, 1984. How do i get 2012 tax forms   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. How do i get 2012 tax forms More information. How do i get 2012 tax forms   For more information on property received from a spouse or former spouse, see Property Settlements in Publication 504. How do i get 2012 tax forms Involuntary conversion. How do i get 2012 tax forms   If your home is destroyed or condemned, you may receive insurance proceeds or a condemnation award. How do i get 2012 tax forms 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. How do i get 2012 tax forms Example. How do i get 2012 tax forms A fire destroyed your home that you owned and used for only 6 months. How do i get 2012 tax forms The home had an adjusted basis of $80,000 and the insurance company paid you $130,000 for the loss. How do i get 2012 tax forms Your gain is $50,000 ($130,000 − $80,000). How do i get 2012 tax forms You bought a replacement home for $100,000. How do i get 2012 tax forms 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. How do i get 2012 tax forms The rest of the gain ($20,000) is not taxable, so that amount reduces your basis in the new home. How do i get 2012 tax forms The basis of the new home is figured as follows. How do i get 2012 tax forms Cost of replacement home $100,000 Minus: Gain not recognized 20,000 Basis of the replacement home $80,000 More information. How do i get 2012 tax forms   For more information about basis, see Publication 551. How do i get 2012 tax forms Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. How do i get 2012 tax forms To figure your adjusted basis, you can use Worksheet 1, found toward the end of this publication. How do i get 2012 tax forms Filled-in examples of that worksheet are included in Comprehensive Examples , later. How do i get 2012 tax forms Recordkeeping. How do i get 2012 tax forms You should keep records to prove your home's adjusted basis. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Keep records proving the basis of both homes as long as they are needed for tax purposes. How do i get 2012 tax forms 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. How do i get 2012 tax forms Increases to Basis These include the following. How do i get 2012 tax forms Additions and other improvements that have a useful life of more than 1 year. How do i get 2012 tax forms Special assessments for local improvements. How do i get 2012 tax forms Amounts you spent after a casualty to restore damaged property. How do i get 2012 tax forms Improvements. How do i get 2012 tax forms   These add to the value of your home, prolong its useful life, or adapt it to new uses. How do i get 2012 tax forms You add the cost of additions and other improvements to the basis of your property. How do i get 2012 tax forms   The following chart lists some other examples of improvements. How do i get 2012 tax forms 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. How do i get 2012 tax forms   Your home's adjusted basis does not include the cost of any improvements that are replaced and are no longer part of the home. How do i get 2012 tax forms Example. How do i get 2012 tax forms You put wall-to-wall carpeting in your home 15 years ago. How do i get 2012 tax forms Later, you replaced that carpeting with new wall-to-wall carpeting. How do i get 2012 tax forms The cost of the old carpeting you replaced is no longer part of your home's adjusted basis. How do i get 2012 tax forms Repairs. How do i get 2012 tax forms   These maintain your home in good condition but do not add to its value or prolong its life. How do i get 2012 tax forms You do not add their cost to the basis of your property. How do i get 2012 tax forms Examples. How do i get 2012 tax forms Repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes are examples of repairs. How do i get 2012 tax forms Exception. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Decreases to Basis These include the following. How do i get 2012 tax forms Discharge of qualified principal residence indebtedness that was excluded from income (but not below zero). How do i get 2012 tax forms For details, see Publication 4681. How do i get 2012 tax forms Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. How do i get 2012 tax forms For details, see Publication 4681. How do i get 2012 tax forms Gain you postponed from the sale of a previous home before May 7, 1997. How do i get 2012 tax forms Deductible casualty losses. How do i get 2012 tax forms Insurance payments you received or expect to receive for casualty losses. How do i get 2012 tax forms Payments you received for granting an easement or right-of-way. How do i get 2012 tax forms Depreciation allowed or allowable if you used your home for business or rental purposes. How do i get 2012 tax forms Energy-related credits allowed for expenditures made on the residence. How do i get 2012 tax forms (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. How do i get 2012 tax forms ) Adoption credit you claimed for improvements added to the basis of your home. How do i get 2012 tax forms Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms District of Columbia first-time homebuyer credit allowed on the purchase of a principal residence in the District of Columbia. How do i get 2012 tax forms 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. How do i get 2012 tax forms Discharges of qualified principal residence indebtedness. How do i get 2012 tax forms   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. How do i get 2012 tax forms This exclusion applies to discharges made after 2006 and before 2014. How do i get 2012 tax forms 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. How do i get 2012 tax forms   File Form 982 with your tax return. How do i get 2012 tax forms See the form's instructions for detailed information. How do i get 2012 tax forms    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. How do i get 2012 tax forms In most cases, this would occur in a refinancing or a restructuring of the mortgage. How do i get 2012 tax forms Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. How do i get 2012 tax forms 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. How do i get 2012 tax forms To qualify, you must meet the ownership and use tests described later. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms You can use Worksheet 2 (near the end of this publication) to figure the amount of your exclusion and your taxable gain, if any. How do i get 2012 tax forms If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. How do i get 2012 tax forms See Publication 505, Tax Withholding and Estimated Tax. How do i get 2012 tax forms 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. How do i get 2012 tax forms You meet the ownership test. How do i get 2012 tax forms You meet the use test. How do i get 2012 tax forms During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. How do i get 2012 tax forms For details on gain allocated to periods of nonqualified use, see Nonqualified Use , later. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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 . How do i get 2012 tax forms Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. How do i get 2012 tax forms 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). How do i get 2012 tax forms Exception. How do i get 2012 tax forms   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. How do i get 2012 tax forms However, the maximum amount you may be able to exclude will be reduced. How do i get 2012 tax forms See Reduced Maximum Exclusion , later. How do i get 2012 tax forms Example 1—home owned and occupied for at least 2 years. How do i get 2012 tax forms Mya bought and moved into her main home in September 2011. How do i get 2012 tax forms She sold the home at a gain in October 2013. How do i get 2012 tax forms 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. How do i get 2012 tax forms She meets the ownership and use tests. How do i get 2012 tax forms Example 2—ownership test met but use test not met. How do i get 2012 tax forms Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. How do i get 2012 tax forms He later sold the home for a gain in June 2013. How do i get 2012 tax forms He owned the home during the entire 5-year period ending on the date of sale. How do i get 2012 tax forms He meets the ownership test but not the use test. How do i get 2012 tax forms He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Example. How do i get 2012 tax forms Naomi bought and moved into a house in July 2009. How do i get 2012 tax forms She lived there for 13 months and then moved in with a friend. How do i get 2012 tax forms She later moved back into her house and lived there for 12 months until she sold it in August 2013. How do i get 2012 tax forms 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. How do i get 2012 tax forms Temporary absence. How do i get 2012 tax forms   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. How do i get 2012 tax forms The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. How do i get 2012 tax forms Example 1. How do i get 2012 tax forms David Johnson, who is single, bought and moved into his home on February 1, 2011. How do i get 2012 tax forms Each year during 2011 and 2012, David left his home for a 2-month summer vacation. How do i get 2012 tax forms David sold the house on March 1, 2013. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Example 2. How do i get 2012 tax forms 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. How do i get 2012 tax forms Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. How do i get 2012 tax forms He cannot exclude any part of his gain because he did not use the residence for the required 2 years. How do i get 2012 tax forms Ownership and use tests met at different times. How do i get 2012 tax forms   You can meet the ownership and use tests during different 2-year periods. How do i get 2012 tax forms However, you must meet both tests during the 5-year period ending on the date of the sale. How do i get 2012 tax forms Example. How do i get 2012 tax forms Beginning in 2002, Helen Jones lived in a rented apartment. How do i get 2012 tax forms The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. How do i get 2012 tax forms In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. How do i get 2012 tax forms On July 12, 2013, while still living in her daughter's home, she sold her condominium. How do i get 2012 tax forms 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. How do i get 2012 tax forms She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). How do i get 2012 tax forms She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). How do i get 2012 tax forms 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. How do i get 2012 tax forms Cooperative apartment. How do i get 2012 tax forms   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. How do i get 2012 tax forms Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. How do i get 2012 tax forms Exception for individuals with a disability. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms   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. How do i get 2012 tax forms Previous home destroyed or condemned. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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). How do i get 2012 tax forms 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. How do i get 2012 tax forms Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms   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. How do i get 2012 tax forms Example. How do i get 2012 tax forms John bought and moved into a home in 2005. How do i get 2012 tax forms He lived in it as his main home for 2½ years. How do i get 2012 tax forms For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. How do i get 2012 tax forms He then sold the home at a gain in 2013. How do i get 2012 tax forms 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. How do i get 2012 tax forms This means he can disregard those 6 years. How do i get 2012 tax forms Therefore, John's 5-year test period consists of the 5 years before he went on qualified official extended duty. How do i get 2012 tax forms He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. How do i get 2012 tax forms Period of suspension. How do i get 2012 tax forms   The period of suspension cannot last more than 10 years. How do i get 2012 tax forms Together, the 10-year suspension period and the 5-year test period can be as long as, but no more than, 15 years. How do i get 2012 tax forms You cannot suspend the 5-year period for more than one property at a time. How do i get 2012 tax forms You can revoke your choice to suspend the 5-year period at any time. How do i get 2012 tax forms Example. How do i get 2012 tax forms Mary bought a home on April 1, 1997. How do i get 2012 tax forms She used it as her main home until August 31, 2000. How do i get 2012 tax forms On September 1, 2000, she went on qualified official extended duty with the Navy. How do i get 2012 tax forms She did not live in the house again before selling it on July 31, 2013. How do i get 2012 tax forms Mary chooses to use the entire 10-year suspension period. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms She meets the ownership and use tests because she owned and lived in the home for at least 2 years during this test period. How do i get 2012 tax forms Uniformed services. How do i get 2012 tax forms   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. How do i get 2012 tax forms Foreign Service member. How do i get 2012 tax forms   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. How do i get 2012 tax forms A Chief of mission. How do i get 2012 tax forms An Ambassador at large. How do i get 2012 tax forms A member of the Senior Foreign Service. How do i get 2012 tax forms A Foreign Service officer. How do i get 2012 tax forms Part of the Foreign Service personnel. How do i get 2012 tax forms Employee of the intelligence community. How do i get 2012 tax forms   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. How do i get 2012 tax forms The Office of the Director of National Intelligence. How do i get 2012 tax forms The Central Intelligence Agency. How do i get 2012 tax forms The National Security Agency. How do i get 2012 tax forms The Defense Intelligence Agency. How do i get 2012 tax forms The National Geospatial-Intelligence Agency. How do i get 2012 tax forms The National Reconnaissance Office and any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs. How do i get 2012 tax forms 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. How do i get 2012 tax forms The Bureau of Intelligence and Research of the Department of State. How do i get 2012 tax forms Any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information. How do i get 2012 tax forms Qualified official extended duty. How do i get 2012 tax forms   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. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms (But see Special rules for joint returns, next. How do i get 2012 tax forms ) Special rules for joint returns. How do i get 2012 tax forms   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. How do i get 2012 tax forms You are married and file a joint return for the year. How do i get 2012 tax forms Either you or your spouse meets the ownership test. How do i get 2012 tax forms Both you and your spouse meet the use test. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. How do i get 2012 tax forms Example 1—one spouse sells a home. How do i get 2012 tax forms Emily sells her home in June 2013 for a gain of $300,000. How do i get 2012 tax forms She marries Jamie later in the year. How do i get 2012 tax forms She meets the ownership and use tests, but Jamie does not. How do i get 2012 tax forms Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. How do i get 2012 tax forms The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. How do i get 2012 tax forms Example 2—each spouse sells a home. How do i get 2012 tax forms 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. How do i get 2012 tax forms He meets the ownership and use tests on his home, but Emily does not. How do i get 2012 tax forms Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. How do i get 2012 tax forms However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. How do i get 2012 tax forms Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. How do i get 2012 tax forms 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. How do i get 2012 tax forms Sale of main home by surviving spouse. How do i get 2012 tax forms   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. How do i get 2012 tax forms   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. How do i get 2012 tax forms The sale or exchange took place after 2008. How do i get 2012 tax forms The sale or exchange took place no more than 2 years after the date of death of your spouse. How do i get 2012 tax forms You have not remarried. How do i get 2012 tax forms You and your spouse met the use test at the time of your spouse's death. How do i get 2012 tax forms You or your spouse met the ownership test at the time of your spouse's death. How do i get 2012 tax forms Neither you nor your spouse excluded gain from the sale of another home during the last 2 years before the date of death. How do i get 2012 tax forms The ownership and use tests were described earlier. How do i get 2012 tax forms Example. How do i get 2012 tax forms Harry owned and used a house as his main home since 2009. How do i get 2012 tax forms Harry and Wilma married on July 1, 2013, and from that date they used Harry's house as their main home. How do i get 2012 tax forms Harry died on August 15, 2013, and Wilma inherited the property. How do i get 2012 tax forms Wilma sold the property on September 1, 2013, at which time she had not remarried. How do i get 2012 tax forms 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. How do i get 2012 tax forms Home transferred from spouse. How do i get 2012 tax forms   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. How do i get 2012 tax forms Use of home after divorce. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. How do i get 2012 tax forms A change in place of employment. How do i get 2012 tax forms Health. How do i get 2012 tax forms Unforeseen circumstances. How do i get 2012 tax forms Qualified individual. How do i get 2012 tax forms   For purposes of the reduced maximum exclusion, a qualified individual is any of the following. How do i get 2012 tax forms You. How do i get 2012 tax forms Your spouse. How do i get 2012 tax forms A co-owner of the home. How do i get 2012 tax forms A person whose main home is the same as yours. How do i get 2012 tax forms Primary reason for sale. How do i get 2012 tax forms   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. How do i get 2012 tax forms You qualify under a “safe harbor. How do i get 2012 tax forms ” This is a specific set of facts and circumstances that, if applicable, qualifies you to claim a reduced maximum exclusion. How do i get 2012 tax forms Safe harbors corresponding to the reasons listed above are described later. How do i get 2012 tax forms 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. How do i get 2012 tax forms  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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Employment. How do i get 2012 tax forms   For this purpose, employment includes the start of work with a new employer or continuation of work with the same employer. How do i get 2012 tax forms It also includes the start or continuation of self-employment. How do i get 2012 tax forms Distance safe harbor. How do i get 2012 tax forms   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). How do i get 2012 tax forms Example. How do i get 2012 tax forms Justin was unemployed and living in a townhouse in Florida he had owned and used as his main home since 2012. How do i get 2012 tax forms He got a job in North Carolina and sold his townhouse in 2013. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms The sale of your home is not because of health if the sale merely benefits a qualified individual's general health or well-being. How do i get 2012 tax forms 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. How do i get 2012 tax forms Parent, grandparent, stepmother, stepfather. How do i get 2012 tax forms Child, grandchild, stepchild, adopted child, eligible foster child. How do i get 2012 tax forms Brother, sister, stepbrother, stepsister, half-brother, half-sister. How do i get 2012 tax forms Mother-in-law, father-in-law, brother-in-law, sister-in-law, son-in-law, or daughter-in-law. How do i get 2012 tax forms Uncle, aunt, nephew, niece, or cousin. How do i get 2012 tax forms Example. How do i get 2012 tax forms In 2012, Chase and Lauren, spouses, bought a house that they used as their main home. How do i get 2012 tax forms Lauren's father has a chronic disease and is unable to care for himself. How do i get 2012 tax forms In 2013, Chase and Lauren sold their home in order to move into Lauren's father's house to provide care for him. How do i get 2012 tax forms 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. How do i get 2012 tax forms Doctor's recommendation safe harbor. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Specific event safe harbors. How do i get 2012 tax forms   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. How do i get 2012 tax forms An involuntary conversion of your home, such as when your home is destroyed or condemned. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms An event the IRS determined to be an unforeseen circumstance in published guidance of general applicability. How do i get 2012 tax forms For example, the IRS determined the September 11, 2001, terrorist attacks to be an unforeseen circumstance. How do i get 2012 tax forms Reasonable basic living expenses. How do i get 2012 tax forms   Reasonable basic living expenses for your household include the following. How do i get 2012 tax forms Amounts spent for food. How do i get 2012 tax forms Amounts spent for clothing. How do i get 2012 tax forms Housing and related expenses. How do i get 2012 tax forms Medical expenses. How do i get 2012 tax forms Transportation expenses. How do i get 2012 tax forms Tax payments. How do i get 2012 tax forms Court-ordered payments. How do i get 2012 tax forms Expenses reasonably necessary to produce income. How do i get 2012 tax forms   Any of these amounts spent to maintain an affluent or luxurious standard of living are not reasonable basic living expenses. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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). How do i get 2012 tax forms Exceptions. How do i get 2012 tax forms   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. How do i get 2012 tax forms Calculation. How do i get 2012 tax forms   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. How do i get 2012 tax forms   For examples of this calculation, see Business Use or Rental of Home , next. How do i get 2012 tax forms 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. How do i get 2012 tax forms Example 1. How do i get 2012 tax forms On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. How do i get 2012 tax forms 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. How do i get 2012 tax forms The house was rented from June 1, 2009, to March 31, 2011. How do i get 2012 tax forms Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Example 2. How do i get 2012 tax forms William owned and used a house as his main home from 2007 through 2010. How do i get 2012 tax forms On January 1, 2011, he moved to another state. How do i get 2012 tax forms He rented his house from that date until April 30, 2013, when he sold it. How do i get 2012 tax forms 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. How do i get 2012 tax forms Because it was rental property at the time of the sale, he must report the sale on Form 4797. How do i get 2012 tax forms 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. How do i get 2012 tax forms Because he met the ownership and use tests, he can exclude gain up to $250,000. How do i get 2012 tax forms 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. How do i get 2012 tax forms Depreciation after May 6, 1997. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Unrecaptured section 1250 gain. How do i get 2012 tax forms   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. How do i get 2012 tax forms 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. How do i get 2012 tax forms Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D instructions for this purpose. How do i get 2012 tax forms Worksheet 2. How do i get 2012 tax forms Taxable Gain on Sale of Home—Completed Example 1 for Amy Part 1. How do i get 2012 tax forms Gain or (Loss) on Sale       1. How do i get 2012 tax forms   Selling price of home 1. How do i get 2012 tax forms     2. How do i get 2012 tax forms   Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) 2. How do i get 2012 tax forms     3. How do i get 2012 tax forms   Subtract line 2 from line 1. How do i get 2012 tax forms This is the amount realized 3. How do i get 2012 tax forms     4. How do i get 2012 tax forms   Adjusted basis of home sold (from Worksheet 1, line 13) 4. How do i get 2012 tax forms     5. How do i get 2012 tax forms   Gain or (loss) on the sale. How do i get 2012 tax forms Subtract line 4 from line 3. How do i get 2012 tax forms If this is a loss, stop here 5. How do i get 2012 tax forms 200,000   Part 2. How do i get 2012 tax forms Exclusion and Taxable Gain       6. How do i get 2012 tax forms   Enter any depreciation allowed or allowable on the property for periods after May 6, 1997. How do i get 2012 tax forms If none, enter -0- 6. How do i get 2012 tax forms 10,000   7. How do i get 2012 tax forms   Subtract line 6 from line 5. How do i get 2012 tax forms If the result is less than zero, enter -0- 7. How do i get 2012 tax forms 190,000   8. How do i get 2012 tax forms   Aggregate number of days of nonqualified use after 2008. How do i get 2012 tax forms If none, enter -0-. How do i get 2012 tax forms  If line 8 is equal to zero, skip to line 12 and enter the amount from line 7 on line 12 8. How do i get 2012 tax forms 668   9. How do i get 2012 tax forms   Number of days taxpayer owned the property 9. How do i get 2012 tax forms 2,080   10. How do i get 2012 tax forms   Divide the amount on line 8 by the amount on line 9. How do i get 2012 tax forms Enter the result as a decimal (rounded to at least 3 places). How do i get 2012 tax forms But do not enter an amount greater than 1. How do i get 2012 tax forms 00 10. How do i get 2012 tax forms 0. How do i get 2012 tax forms 321   11. How do i get 2012 tax forms   Gain allocated to nonqualified use. How do i get 2012 tax forms (Line 7 multiplied by line 10) 11. How do i get 2012 tax forms 60,990   12. How do i get 2012 tax forms   Gain eligible for exclusion. How do i get 2012 tax forms Subtract line 11 from line 7 12. How do i get 2012 tax forms 129,010   13. How do i get 2012 tax forms   If you qualify to exclude gain on the sale, enter your maximum exclusion (see Maximum Exclusion ). How do i get 2012 tax forms  If you qualify for a reduced maximum exclusion, enter the amount from Worksheet 3, line 7. How do i get 2012 tax forms If you do  not qualify to exclude gain, enter -0- 13. How do i get 2012 tax forms 250,000   14. How do i get 2012 tax forms   Exclusion. How do i get 2012 tax forms Enter the smaller of line 12 or line 13 14. How do i get 2012 tax forms 129,010   15. How do i get 2012 tax forms   Taxable gain. How do i get 2012 tax forms Subtract line 14 from line 5. How do i get 2012 tax forms Report your taxable gain as described under Reporting the Sale . How do i get 2012 tax forms If the amount on line 6 is more than zero, complete line 16 15. How do i get 2012 tax forms 70,990   16. How do i get 2012 tax forms   Enter the smaller of line 6 or line 15. How do i get 2012 tax forms Enter this amount on line 12 of the Unrecaptured Section 1250 Gain  Worksheet in the instructions for Schedule D (Form 1040) 16. How do i get 2012 tax forms 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. How do i get 2012 tax forms 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. How do i get 2012 tax forms In addition, you do not need to report the sale of the business or rental part on Form 4797. How do i get 2012 tax forms This is true whether or not you were entitled to claim any depreciation. How do i get 2012 tax forms However, you cannot exclude the part of any gain equal to any depreciation allowed or allowable after May 6, 1997. How do i get 2012 tax forms See Depreciation after May 6, 1997, earlier. How do i get 2012 tax forms Example 1. How do i get 2012 tax forms Ray sold his main home in 2013 at a $30,000 gain. How do i get 2012 tax forms He has no gains or losses from the sale of property other than the gain from the sale of his home. How do i get 2012 tax forms He meets the ownership and use tests to exclude the gain from his income. How do i get 2012 tax forms However, he used part of the home as a business office in 2012 and claimed $500 depreciation. How do i get 2012 tax forms 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. How do i get 2012 tax forms In addition, he does not have to report any part of the gain on Form 4797. How do i get 2012 tax forms Because Ray was entitled to take a depreciation deduction, he must recognize $500 of the gain as unrecaptured section 1250 gain. How do i get 2012 tax forms He reports his gain, exclusion, and the taxable gain of $500 on Form 8949 and Schedule D (Form 1040). How do i get 2012 tax forms Example 2. How do i get 2012 tax forms 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. How do i get 2012 tax forms Since Ray did not claim any depreciation, he can exclude the entire $30,000 gain. How do i get 2012 tax forms 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. How do i get 2012 tax forms Examples are: A working farm on which your house was located, A duplex in w