Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To Amend A Previous Tax Return

1040 Tax FormsIrs 1040Full Time StudentFile 1040nr Online Free1040x Instructions For DummiesFederal Tax Form 1040ezTax Forms 20072012 1040xHow To Ammend A Federal Tax Return2011 Tax Amendment1040 Ez Form 2010H&r Block Free FederalFile State Income TaxAmended Tax Return 20131040x HelpTurbotax Amended ReturnTaxact Online 2010When Can I File My 2011 TaxesFiling A 1040x OnlineFree Income Tax ExtensionWww Irs Gov Form 1040x InstructionsAmend My Tax Return OnlineFile 1040 Ez Online FreeIrs 1040 EzTax Forms Download Ez 1040How To Amend Your Taxes2010 Tax Forms And InstructionsH&r Block OnlineFiling My 2012 TaxesTax AmendmentsTurbo Tax 1040xCompare Tax SoftwareHr BlockTax Forms Download Ez 1040Estimated Tax Payments 1040esHow To Do An Amended Tax Return2012 Federal Tax ReturnAarp Tax AideTax Forms Download Ez 1040Hrblockfree Com

How To Amend A Previous Tax Return

How to amend a previous tax return 5. How to amend a previous tax return   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. How to amend a previous tax return Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. How to amend a previous tax return When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. How to amend a previous tax return Otherwise, these are capital expenses that must be added to the basis of the land. How to amend a previous tax return (See chapter 6 for information on determining basis. How to amend a previous tax return ) Conservation expenses for land in a foreign country do not qualify for this special treatment. How to amend a previous tax return The deduction for conservation expenses cannot be more than 25% of your gross income from farming. How to amend a previous tax return See 25% Limit on Deduction , later. How to amend a previous tax return Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. How to amend a previous tax return These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. How to amend a previous tax return You must include in income most government payments for approved conservation practices. How to amend a previous tax return However, you can exclude some payments you receive under certain cost-sharing conservation programs. How to amend a previous tax return For more information, see Agricultural Program Payments in chapter 3. How to amend a previous tax return To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. How to amend a previous tax return Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. How to amend a previous tax return You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. How to amend a previous tax return You are not farming if you are engaged only in forestry or the growing of timber. How to amend a previous tax return Farm defined. How to amend a previous tax return   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. How to amend a previous tax return It also includes plantations, ranches, ranges, and orchards. How to amend a previous tax return A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. How to amend a previous tax return It does not include an area where they are merely caught or harvested. How to amend a previous tax return A plant nursery is a farm for purposes of deducting soil and water conservation expenses. How to amend a previous tax return Farm rental. How to amend a previous tax return   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. How to amend a previous tax return If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. How to amend a previous tax return   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. How to amend a previous tax return Example. How to amend a previous tax return You own a farm in Iowa and live in California. How to amend a previous tax return You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. How to amend a previous tax return You cannot deduct your soil conservation expenses for this farm. How to amend a previous tax return You must capitalize the expenses and add them to the basis of the land. How to amend a previous tax return     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. How to amend a previous tax return Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. How to amend a previous tax return If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. How to amend a previous tax return Keep a copy of the plan with your books and records to support your deductions. How to amend a previous tax return Conservation plan. How to amend a previous tax return   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. How to amend a previous tax return There are three types of approved plans. How to amend a previous tax return NRCS individual site plans. How to amend a previous tax return These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. How to amend a previous tax return NRCS county plans. How to amend a previous tax return These plans include a listing of farm conservation practices approved for the county where the farmland is located. How to amend a previous tax return You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. How to amend a previous tax return Comparable state agency plans. How to amend a previous tax return These plans are approved by state agencies and can be approved individual site plans or county plans. How to amend a previous tax return   A list of NRCS conservation programs is available at www. How to amend a previous tax return nrcs. How to amend a previous tax return usda. How to amend a previous tax return gov/programs. How to amend a previous tax return Individual site plans can be obtained from NRCS offices and the comparable state agencies. How to amend a previous tax return Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. How to amend a previous tax return These expenses include, but are not limited to, the following. How to amend a previous tax return The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. How to amend a previous tax return The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. How to amend a previous tax return The eradication of brush. How to amend a previous tax return The planting of windbreaks. How to amend a previous tax return You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. How to amend a previous tax return These expenses are added to the basis of the land. How to amend a previous tax return If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. How to amend a previous tax return See chapter 3 for information about payments eligible for the cost-sharing exclusion. How to amend a previous tax return New farm or farmland. How to amend a previous tax return   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. How to amend a previous tax return You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. How to amend a previous tax return The new farming activity does not have to be the same as the old farming activity. How to amend a previous tax return For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. How to amend a previous tax return Land not used for farming. How to amend a previous tax return   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. How to amend a previous tax return For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. How to amend a previous tax return You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. How to amend a previous tax return Depreciable conservation assets. How to amend a previous tax return   You generally cannot deduct your expenses for depreciable conservation assets. How to amend a previous tax return However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. How to amend a previous tax return See Assessment for Depreciable Property , later. How to amend a previous tax return   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. How to amend a previous tax return These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. How to amend a previous tax return You recover your capital investment through annual allowances for depreciation. How to amend a previous tax return   You can deduct soil and water conservation expenses for nondepreciable earthen items. How to amend a previous tax return Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. How to amend a previous tax return Water well. How to amend a previous tax return   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. How to amend a previous tax return It is a capital expense. How to amend a previous tax return You recover your cost through depreciation. How to amend a previous tax return You also must capitalize your cost for drilling a test hole. How to amend a previous tax return If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. How to amend a previous tax return You can recover the total cost through depreciation deductions. How to amend a previous tax return   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. How to amend a previous tax return Abandonment means that all economic benefits from the well are terminated. How to amend a previous tax return For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. How to amend a previous tax return Endangered species recovery expenses. How to amend a previous tax return   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. How to amend a previous tax return Otherwise, these are capital expenses that must be added to the basis of the land. How to amend a previous tax return   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. How to amend a previous tax return See Internal Revenue Code section 175 for more information. How to amend a previous tax return Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. How to amend a previous tax return You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. How to amend a previous tax return Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. How to amend a previous tax return This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. How to amend a previous tax return The depreciable property must be used in the district's soil and water conservation activities. How to amend a previous tax return However, the following limits apply to these assessments. How to amend a previous tax return The total assessment limit. How to amend a previous tax return The yearly assessment limit. How to amend a previous tax return After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. How to amend a previous tax return The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. How to amend a previous tax return See Table 5-1 for a brief summary of these limits. How to amend a previous tax return Table 5-1. How to amend a previous tax return Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. How to amend a previous tax return Your deductible share of the cost to the district for the property. How to amend a previous tax return Your gross income from farming. How to amend a previous tax return No one taxpayer can deduct more than 10% of the total assessment. How to amend a previous tax return Any amount over 10% is a capital expense and is added to the basis of your land. How to amend a previous tax return If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. How to amend a previous tax return If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. How to amend a previous tax return You can deduct the remainder in equal amounts over the next 9 tax years. How to amend a previous tax return Limit for all conservation expenses, including assessments for depreciable property. How to amend a previous tax return Amounts greater than 25% can be carried to the following year and added to that year's expenses. How to amend a previous tax return The total is then subject to the 25% of gross income from farming limit in that year. How to amend a previous tax return To ensure your deduction is within the deduction limits, keep records to show the following. How to amend a previous tax return The total assessment against all members of the district for the depreciable property. How to amend a previous tax return Your deductible share of the cost to the district for the depreciable property. How to amend a previous tax return Your gross income from farming. How to amend a previous tax return Total assessment limit. How to amend a previous tax return   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. How to amend a previous tax return This applies whether you pay the assessment in one payment or in installments. How to amend a previous tax return If your assessment is more than 10% of the total amount assessed, both the following rules apply. How to amend a previous tax return The amount over 10% is a capital expense and is added to the basis of your land. How to amend a previous tax return If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. How to amend a previous tax return Yearly assessment limit. How to amend a previous tax return   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. How to amend a previous tax return If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. How to amend a previous tax return If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. How to amend a previous tax return You can deduct the remainder in equal amounts over the next 9 tax years. How to amend a previous tax return Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. How to amend a previous tax return Example 1. How to amend a previous tax return This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. How to amend a previous tax return Of the assessment, $1,500 is for digging drainage ditches. How to amend a previous tax return You can deduct this part as a soil or conservation expense as if you had paid it directly. How to amend a previous tax return The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. How to amend a previous tax return The total amount assessed by the district against all its members for the depreciable equipment is $7,000. How to amend a previous tax return The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. How to amend a previous tax return The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. How to amend a previous tax return To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. How to amend a previous tax return Add $500 to the result for a total of $570. How to amend a previous tax return Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). How to amend a previous tax return You can deduct the balance at the rate of $70 a year over the next 9 years. How to amend a previous tax return You add $70 to the $1,500 portion of the assessment for drainage ditches. How to amend a previous tax return You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. How to amend a previous tax return Example 2. How to amend a previous tax return Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. How to amend a previous tax return The total amount assessed by the district against all its members for depreciable equipment is $5,500. How to amend a previous tax return The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. How to amend a previous tax return The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). How to amend a previous tax return Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. How to amend a previous tax return You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. How to amend a previous tax return Sale or other disposal of land during 9-year period. How to amend a previous tax return   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. How to amend a previous tax return Death of farmer during 9-year period. How to amend a previous tax return   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. How to amend a previous tax return 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. How to amend a previous tax return Gross income from farming. How to amend a previous tax return   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. How to amend a previous tax return Gains from sales of draft, breeding, or dairy livestock are included. How to amend a previous tax return Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. How to amend a previous tax return Carryover of deduction. How to amend a previous tax return   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. How to amend a previous tax return However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. How to amend a previous tax return Example. How to amend a previous tax return In 2012, you have gross income of $32,000 from two farms. How to amend a previous tax return During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. How to amend a previous tax return However, your deduction is limited to 25% of $32,000, or $8,000. How to amend a previous tax return The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. How to amend a previous tax return The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. How to amend a previous tax return Any expenses over the limit in that year are carried to 2014 and later years. How to amend a previous tax return Net operating loss. How to amend a previous tax return   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. How to amend a previous tax return If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. How to amend a previous tax return When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. How to amend a previous tax return If you do not choose to deduct the expenses, you must capitalize them. How to amend a previous tax return Change of method. How to amend a previous tax return   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. How to amend a previous tax return To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. How to amend a previous tax return You or your authorized representative must sign the request. How to amend a previous tax return   The request must include the following information. How to amend a previous tax return Your name and address. How to amend a previous tax return The first tax year the method or change of method is to apply. How to amend a previous tax return Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. How to amend a previous tax return If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. How to amend a previous tax return The total expenses you paid or incurred in the first tax year the method or change of method is to apply. How to amend a previous tax return A statement that you will account separately in your books for the expenses to which this method or change of method relates. How to amend a previous tax return Send your request to the following  address. How to amend a previous tax return  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. How to amend a previous tax return Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). How to amend a previous tax return However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. How to amend a previous tax return Gain on sale of farmland. How to amend a previous tax return   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. How to amend a previous tax return If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. How to amend a previous tax return See Section 1252 property under Other Gains in chapter 9. How to amend a previous tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Privacy Policy

Para ver esta página en español haga clic aquí.

IRS Privacy Policy
Your Privacy Rights
IRS Office of Privacy
Access to Privacy Impact Assessments
Statistical Information
Security
If You Send Us Information Online
Customer Satisfaction Surveys
Cookies
Links to Other Sites


IRS Privacy Policy

You have entered the Internal Revenue Service's website, an official United States Government System. The IRS uses this website to provide information about IRS services and programs. This website includes specific applications which provide more services or enable us to respond to specific questions from Web site visitors.

We will not collect personal information about you just because you visit this Internet site. There are applications on this website that provide you with the opportunity to order forms, ask questions requiring a response, sign up for electronic newsletters, participate in focus groups and customer surveys, or learn the status of filed returns or anticipated payments. Using these services is voluntary and may require that you provide additional personal information to us. Providing the requested information implies your consent for us to use this data in order to respond to your specific request.


Your Privacy Rights

The IRS is committed to protecting the privacy rights of America's taxpayers. These rights are protected by the Internal Revenue Code, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the IRS Electronic Freedom of Information Act Reading Room.


IRS Office of Privacy

The Internal Revenue Service's Privacy Office ensures that your personal information is protected whenever you visit the IRS website. If you have any questions or comments regarding the IRS's website privacy policy, please contact us at the address below.

Director, Office of Privacy, Governmental Liaison and Disclosure
Internal Revenue Service
Room 7050 OS:P
1111 Constitution Ave. NW
Washington, DC 20224

BEFORE YOU WRITE, note that we cannot assist you with any type of tax matter. Our office may only address questions about IRS privacy policies or concerns you may have regarding how IRS uses and collects personal information.


PLEASE NOTE: Do not respond to unsolicited e-mails that claim to come from the IRS, or any e-mail from an unknown party asking you to submit personal, tax, or financial data. The IRS does not use email to request this type of information. Forward suspicious e-mails to: phishing@irs.gov .

For more information contact the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484 or visit the TIGTA website.

Page Last Reviewed or Updated: 04-Sep-2013

The How To Amend A Previous Tax Return

How to amend a previous tax return 20. How to amend a previous tax return   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. How to amend a previous tax return Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. How to amend a previous tax return Personas casadas que presentan la declaración por separado. How to amend a previous tax return Qué Hay de Nuevo Aumento de la deducción estándar. How to amend a previous tax return  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. How to amend a previous tax return La cantidad de la deducción depende de su estado civil para efectos de la declaración. How to amend a previous tax return Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. How to amend a previous tax return Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. How to amend a previous tax return La deducción estándar para dependientes. How to amend a previous tax return Quién debe detallar las deducciones. How to amend a previous tax return La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. How to amend a previous tax return Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. How to amend a previous tax return La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. How to amend a previous tax return La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. How to amend a previous tax return La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. How to amend a previous tax return Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. How to amend a previous tax return Personas que no reúnen los requisitos para la deducción estándar. How to amend a previous tax return   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. How to amend a previous tax return Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. How to amend a previous tax return Nota. How to amend a previous tax return Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. How to amend a previous tax return Vea la Publicación 519, U. How to amend a previous tax return S. How to amend a previous tax return Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. How to amend a previous tax return Si elige esta opción, puede tomar la deducción estándar. How to amend a previous tax return Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. How to amend a previous tax return Vea Deducción Estándar para Dependientes , más adelante. How to amend a previous tax return Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. How to amend a previous tax return Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. How to amend a previous tax return La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. How to amend a previous tax return Declaración final de un fallecido. How to amend a previous tax return   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. How to amend a previous tax return No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. How to amend a previous tax return Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. How to amend a previous tax return Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. How to amend a previous tax return Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. How to amend a previous tax return Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. How to amend a previous tax return Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. How to amend a previous tax return No está totalmente ciego. How to amend a previous tax return   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. How to amend a previous tax return   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. How to amend a previous tax return Tiene que guardar esta declaración con sus registros. How to amend a previous tax return   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. How to amend a previous tax return Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. How to amend a previous tax return No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. How to amend a previous tax return Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. How to amend a previous tax return Ejemplo 1. How to amend a previous tax return Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. How to amend a previous tax return Ninguno de los dos es ciego ni puede ser reclamado como dependiente. How to amend a previous tax return Ellos optan por no detallar sus deducciones. How to amend a previous tax return Ellos utilizan la Tabla 20-1. How to amend a previous tax return La deducción estándar para ambos es $12,200. How to amend a previous tax return Ejemplo 2. How to amend a previous tax return Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. How to amend a previous tax return Carlos y Ana utilizan la Tabla 20-2. How to amend a previous tax return La deducción estándar para ambos es $13,400. How to amend a previous tax return Ejemplo 3. How to amend a previous tax return Roberto y María presentan una declaración conjunta para 2013. How to amend a previous tax return Los dos son mayores de 65 años de edad. How to amend a previous tax return Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. How to amend a previous tax return Si ellos no detallan las deducciones, utilizan la Tabla 20-2. How to amend a previous tax return Su deducción estándar es $14,600. How to amend a previous tax return Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). How to amend a previous tax return Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. How to amend a previous tax return Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. How to amend a previous tax return Definición del ingreso del trabajo. How to amend a previous tax return   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. How to amend a previous tax return    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. How to amend a previous tax return Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. How to amend a previous tax return Ejemplo 1. How to amend a previous tax return Miguel es soltero. How to amend a previous tax return Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. How to amend a previous tax return Tiene ingresos de intereses de $780 y un salario de $150. How to amend a previous tax return No tiene deducciones detalladas. How to amend a previous tax return Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. How to amend a previous tax return Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. How to amend a previous tax return Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). How to amend a previous tax return Ejemplo 2. How to amend a previous tax return José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. How to amend a previous tax return José está casado y presenta una declaración por separado. How to amend a previous tax return Su esposa no detalla sus deducciones en su declaración. How to amend a previous tax return José tiene ingresos de intereses de $1,500 y un salario de $3,800. How to amend a previous tax return Él no tiene deducciones detalladas. How to amend a previous tax return José utiliza la Tabla 20-3 para calcular su deducción estándar. How to amend a previous tax return Él anota su ingreso de trabajo de $3,800 en la línea 1. How to amend a previous tax return Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. How to amend a previous tax return En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. How to amend a previous tax return Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. How to amend a previous tax return En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. How to amend a previous tax return Ejemplo 3. How to amend a previous tax return Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. How to amend a previous tax return Tiene 18 años de edad y es ciega. How to amend a previous tax return Tiene ingresos de intereses de $1,300 y un salario de $2,900. How to amend a previous tax return Ella no tiene deducciones detalladas. How to amend a previous tax return Carla consulta la Tabla 20-3 para encontrar su deducción estándar. How to amend a previous tax return Ella anota su salario de $2,900 en la línea 1. How to amend a previous tax return Suma las líneas 1 y 2 y anota $3,250 en la línea 3. How to amend a previous tax return En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. How to amend a previous tax return Ya que ella es soltera, Carla anota $6,100 en la línea 6. How to amend a previous tax return Anota $3,250 en la línea 7a. How to amend a previous tax return Esta es la menor entre las cantidades de las líneas 5 y 6. How to amend a previous tax return Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. How to amend a previous tax return Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. How to amend a previous tax return Ejemplo 4. How to amend a previous tax return Edgardo es soltero. How to amend a previous tax return Sus padres pueden reclamar una exención por él en su declaración del 2013. How to amend a previous tax return Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. How to amend a previous tax return Él no tiene deducciones detalladas. How to amend a previous tax return Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. How to amend a previous tax return Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. How to amend a previous tax return Suma las líneas 1 y 2 y anota $4,350 en la línea 3. How to amend a previous tax return En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. How to amend a previous tax return Ya que él es soltero, Edgardo anota $6,100 en la línea 6. How to amend a previous tax return En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. How to amend a previous tax return Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. How to amend a previous tax return Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . How to amend a previous tax return Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. How to amend a previous tax return Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). How to amend a previous tax return Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. How to amend a previous tax return Cuándo detallar las deducciones. How to amend a previous tax return   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. How to amend a previous tax return Estas deducciones se explican en los capítulos 21 al 28. How to amend a previous tax return   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. How to amend a previous tax return Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. How to amend a previous tax return Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. How to amend a previous tax return   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. How to amend a previous tax return Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. How to amend a previous tax return Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. How to amend a previous tax return Si cambia de idea. How to amend a previous tax return   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. How to amend a previous tax return S. How to amend a previous tax return Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. How to amend a previous tax return Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. How to amend a previous tax return Personas casadas que presentan la declaración por separado. How to amend a previous tax return   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. How to amend a previous tax return Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. How to amend a previous tax return    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. How to amend a previous tax return Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. How to amend a previous tax return Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. How to amend a previous tax return Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. How to amend a previous tax return Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. How to amend a previous tax return Tabla 20-1. How to amend a previous tax return Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). How to amend a previous tax return En vez de ésta, utilice la Tabla 20-2 ó 20-3. How to amend a previous tax return Tabla 20-2. How to amend a previous tax return Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. How to amend a previous tax return Luego pase a la tabla. How to amend a previous tax return Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. How to amend a previous tax return Tabla 20-3. How to amend a previous tax return Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). How to amend a previous tax return Marque el número correcto de recuadros más abajo. How to amend a previous tax return Luego pase a la hoja de trabajo. How to amend a previous tax return Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. How to amend a previous tax return Anote su ingreso del trabajo (definido más abajo). How to amend a previous tax return Si no tiene ninguno, anote -0-. How to amend a previous tax return 1. How to amend a previous tax return   2. How to amend a previous tax return Cantidad adicional. How to amend a previous tax return 2. How to amend a previous tax return $350 3. How to amend a previous tax return Sume las líneas 1 y 2. How to amend a previous tax return 3. How to amend a previous tax return   4. How to amend a previous tax return Deducción estándar mínima. How to amend a previous tax return 4. How to amend a previous tax return $1,000 5. How to amend a previous tax return De las líneas 3 ó 4, anote la cantidad mayor. How to amend a previous tax return 5. How to amend a previous tax return   6. How to amend a previous tax return Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. How to amend a previous tax return Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. How to amend a previous tax return   7. How to amend a previous tax return Deducción estándar. How to amend a previous tax return         a. How to amend a previous tax return De las líneas 5 ó 6, anote la cantidad que sea menor. How to amend a previous tax return Si nació después del 1 de enero de 1949, y no es ciego, pare. How to amend a previous tax return Ésta es su deducción estándar. How to amend a previous tax return De lo contrario, pase a la línea 7b. How to amend a previous tax return 7a. How to amend a previous tax return     b. How to amend a previous tax return Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. How to amend a previous tax return 7b. How to amend a previous tax return     c. How to amend a previous tax return Sume las líneas 7a y 7b. How to amend a previous tax return Ésta es su deducción estándar para el año 2013. How to amend a previous tax return 7c. How to amend a previous tax return   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. How to amend a previous tax return También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. How to amend a previous tax return Prev  Up  Next   Home   More Online Publications