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How To File Self Employment Taxes

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How To File Self Employment Taxes

How to file self employment taxes 12. How to file self employment taxes   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. How to file self employment taxes Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. How to file self employment taxes  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. How to file self employment taxes 5 cents per mile. How to file self employment taxes For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. How to file self employment taxes Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. How to file self employment taxes To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. How to file self employment taxes What is the tax benefit of taking a business deduction for work-related education. How to file self employment taxes   If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. How to file self employment taxes Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. How to file self employment taxes An itemized deduction reduces the amount of your income subject to tax. How to file self employment taxes   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. How to file self employment taxes This reduces the amount of your income subject to both income tax and self-employment tax. How to file self employment taxes   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. How to file self employment taxes You may qualify for these other benefits even if you do not meet the requirements listed above. How to file self employment taxes   Also, your work-related education expenses may qualify you to claim more than one tax benefit. How to file self employment taxes Generally, you may claim any number of benefits as long as you use different expenses to figure each one. How to file self employment taxes Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. How to file self employment taxes This is education that meets at least one of the following two tests. How to file self employment taxes The education is required by your employer or the law to keep your present salary, status, or job. How to file self employment taxes The required education must serve a bona fide business purpose of your employer. How to file self employment taxes The education maintains or improves skills needed in your present work. How to file self employment taxes However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. How to file self employment taxes You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. How to file self employment taxes Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. How to file self employment taxes Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. How to file self employment taxes This additional education is qualifying work-related education if all three of the following requirements are met. How to file self employment taxes It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. How to file self employment taxes When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. How to file self employment taxes See Education To Maintain or Improve Skills , later. How to file self employment taxes Example. How to file self employment taxes You are a teacher who has satisfied the minimum requirements for teaching. How to file self employment taxes Your employer requires you to take an additional college course each year to keep your teaching job. How to file self employment taxes If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. How to file self employment taxes This image is too large to be displayed in the current screen. How to file self employment taxes Please click the link to view the image. How to file self employment taxes Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. How to file self employment taxes This could include refresher courses, courses on current developments, and academic or vocational courses. How to file self employment taxes Example. How to file self employment taxes You repair televisions, radios, and stereo systems for XYZ Store. How to file self employment taxes To keep up with the latest changes, you take special courses in radio and stereo service. How to file self employment taxes These courses maintain and improve skills required in your work. How to file self employment taxes Maintaining skills vs. How to file self employment taxes qualifying for new job. How to file self employment taxes   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. How to file self employment taxes Education during temporary absence. How to file self employment taxes   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. How to file self employment taxes Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. How to file self employment taxes Example. How to file self employment taxes You quit your biology research job to become a full-time biology graduate student for 1 year. How to file self employment taxes If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. How to file self employment taxes Education during indefinite absence. How to file self employment taxes   If you stop work for more than a year, your absence from your job is considered indefinite. How to file self employment taxes Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. How to file self employment taxes Therefore, it is not qualifying work-related education. How to file self employment taxes Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. How to file self employment taxes The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. How to file self employment taxes Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. How to file self employment taxes This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. How to file self employment taxes You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. How to file self employment taxes Example 1. How to file self employment taxes You are a full-time engineering student. How to file self employment taxes Although you have not received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. How to file self employment taxes Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. How to file self employment taxes The education is not qualifying work-related education. How to file self employment taxes Example 2. How to file self employment taxes You are an accountant and you have met the minimum educational requirements of your employer. How to file self employment taxes Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. How to file self employment taxes These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. How to file self employment taxes Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. How to file self employment taxes The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. How to file self employment taxes If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. How to file self employment taxes The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. How to file self employment taxes You generally will be considered a faculty member when one or more of the following occurs. How to file self employment taxes You have tenure. How to file self employment taxes Your years of service count toward obtaining tenure. How to file self employment taxes You have a vote in faculty decisions. How to file self employment taxes Your school makes contributions for you to a retirement plan other than social security or a similar program. How to file self employment taxes Example 1. How to file self employment taxes The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. How to file self employment taxes In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. How to file self employment taxes If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. How to file self employment taxes However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. How to file self employment taxes Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. How to file self employment taxes If you have all the required education except the fifth year, you have met the minimum educational requirements. How to file self employment taxes The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. How to file self employment taxes Example 2. How to file self employment taxes Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. How to file self employment taxes The additional four education courses can be qualifying work-related education. How to file self employment taxes Although you do not have all the required courses, you have already met the minimum educational requirements. How to file self employment taxes Example 3. How to file self employment taxes Assume the same facts as in Example 1 except that you are hired with only 3 years of college. How to file self employment taxes The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. How to file self employment taxes They are needed to meet the minimum educational requirements for employment as a teacher. How to file self employment taxes Example 4. How to file self employment taxes You have a bachelor's degree and you work as a temporary instructor at a university. How to file self employment taxes At the same time, you take graduate courses toward an advanced degree. How to file self employment taxes The rules of the university state that you can become a faculty member only if you get a graduate degree. How to file self employment taxes Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. How to file self employment taxes You have not met the minimum educational requirements to qualify you as a faculty member. How to file self employment taxes The graduate courses are not qualifying work-related education. How to file self employment taxes Certification in a new state. How to file self employment taxes   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. How to file self employment taxes This is true even if you must get additional education to be certified in another state. How to file self employment taxes Any additional education you need is qualifying work-related education. How to file self employment taxes You have already met the minimum requirements for teaching. How to file self employment taxes Teaching in another state is not a new trade or business. How to file self employment taxes Example. How to file self employment taxes You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. How to file self employment taxes You move to State B and are promptly hired as a teacher. How to file self employment taxes You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. How to file self employment taxes These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. How to file self employment taxes Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. How to file self employment taxes This is true even if you do not plan to enter that trade or business. How to file self employment taxes If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. How to file self employment taxes Example 1. How to file self employment taxes You are an accountant. How to file self employment taxes Your employer requires you to get a law degree at your own expense. How to file self employment taxes You register at a law school for the regular curriculum that leads to a law degree. How to file self employment taxes Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. How to file self employment taxes Example 2. How to file self employment taxes You are a general practitioner of medicine. How to file self employment taxes You take a 2-week course to review developments in several specialized fields of medicine. How to file self employment taxes The course does not qualify you for a new profession. How to file self employment taxes It is qualifying work- related education because it maintains or improves skills required in your present profession. How to file self employment taxes Example 3. How to file self employment taxes While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. How to file self employment taxes The program will lead to qualifying you to practice psychoanalysis. How to file self employment taxes The psychoanalytic training does not qualify you for a new profession. How to file self employment taxes It is qualifying work-related education because it maintains or improves skills required in your present profession. How to file self employment taxes Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. How to file self employment taxes They are part of a program of study that can qualify you for a new profession. How to file self employment taxes Teaching and Related Duties All teaching and related duties are considered the same general kind of work. How to file self employment taxes A change in duties in any of the following ways is not considered a change to a new business. How to file self employment taxes Elementary school teacher to secondary school teacher. How to file self employment taxes Teacher of one subject, such as biology, to teacher of another subject, such as art. How to file self employment taxes Classroom teacher to guidance counselor. How to file self employment taxes Classroom teacher to school administrator. How to file self employment taxes What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education you can generally deduct your education expenses as business expenses. How to file self employment taxes If you are not self-employed, you can deduct business expenses only if you itemize your deductions. How to file self employment taxes You cannot deduct expenses related to tax-exempt and excluded income. How to file self employment taxes Deductible expenses. How to file self employment taxes   The following education expenses can be deducted. How to file self employment taxes Tuition, books, supplies, lab fees, and similar items. How to file self employment taxes Certain transportation and travel costs. How to file self employment taxes Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. How to file self employment taxes Nondeductible expenses. How to file self employment taxes   You cannot deduct personal or capital expenses. How to file self employment taxes For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. How to file self employment taxes This amount is a personal expense. How to file self employment taxes Unclaimed reimbursement. How to file self employment taxes   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. How to file self employment taxes Example. How to file self employment taxes Your employer agrees to pay your education expenses if you file a voucher showing your expenses. How to file self employment taxes You do not file a voucher and you do not get reimbursed. How to file self employment taxes Because you did not file a voucher, you cannot deduct the expenses on your tax return. How to file self employment taxes Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. How to file self employment taxes If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. How to file self employment taxes Temporary basis. How to file self employment taxes   You go to school on a temporary basis if either of the following situations applies to you. How to file self employment taxes Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. How to file self employment taxes Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. How to file self employment taxes Your attendance is temporary up to the date you determine it will last more than 1 year. How to file self employment taxes If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. How to file self employment taxes Attendance not on a temporary basis. How to file self employment taxes   You do not go to school on a temporary basis if either of the following situations apply to you. How to file self employment taxes Your attendance at school is realistically expected to last more than 1 year. How to file self employment taxes It does not matter how long you actually attend. How to file self employment taxes Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. How to file self employment taxes Your attendance is not temporary after the date you determine it will last more than 1 year. How to file self employment taxes Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. How to file self employment taxes This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. How to file self employment taxes Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. How to file self employment taxes Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. How to file self employment taxes Example 1. How to file self employment taxes You regularly work in a nearby town, and go directly from work to home. How to file self employment taxes You also attend school every work night for 3 months to take a course that improves your job skills. How to file self employment taxes Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. How to file self employment taxes This is true regardless of the distance traveled. How to file self employment taxes Example 2. How to file self employment taxes Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. How to file self employment taxes You can deduct your transportation expenses from your regular work site to school and then home. How to file self employment taxes Example 3. How to file self employment taxes Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. How to file self employment taxes Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. How to file self employment taxes Example 4. How to file self employment taxes Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. How to file self employment taxes Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. How to file self employment taxes If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. How to file self employment taxes If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. How to file self employment taxes Using your car. How to file self employment taxes    If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. How to file self employment taxes The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. How to file self employment taxes 5 cents per mile. How to file self employment taxes Whichever method you use, you can also deduct parking fees and tolls. How to file self employment taxes See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. How to file self employment taxes Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. How to file self employment taxes Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. How to file self employment taxes For more information, see chapter 1 of Publication 463. How to file self employment taxes You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. How to file self employment taxes Mainly personal travel. How to file self employment taxes   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. How to file self employment taxes You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. How to file self employment taxes   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. How to file self employment taxes An important factor is the comparison of time spent on personal activities with time spent on educational activities. How to file self employment taxes If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. How to file self employment taxes Example 1. How to file self employment taxes John works in Newark, New Jersey. How to file self employment taxes He traveled to Chicago to take a deductible 1-week course at the request of his employer. How to file self employment taxes His main reason for going to Chicago was to take the course. How to file self employment taxes While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. How to file self employment taxes Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. How to file self employment taxes He cannot deduct his transportation expenses of going to Pleasantville. How to file self employment taxes He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. How to file self employment taxes Example 2. How to file self employment taxes Sue works in Boston. How to file self employment taxes She went to a university in Michigan to take a course for work. How to file self employment taxes The course is qualifying work-related education. How to file self employment taxes She took one course, which is one-fourth of a full course load of study. How to file self employment taxes She spent the rest of the time on personal activities. How to file self employment taxes Her reasons for taking the course in Michigan were all personal. How to file self employment taxes Sue's trip is mainly personal because three-fourths of her time is considered personal time. How to file self employment taxes She cannot deduct the cost of her round-trip train ticket to Michigan. How to file self employment taxes She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. How to file self employment taxes Example 3. How to file self employment taxes Dave works in Nashville and recently traveled to California to take a 2-week seminar. How to file self employment taxes The seminar is qualifying work-related education. How to file self employment taxes While there, he spent an extra 8 weeks on personal activities. How to file self employment taxes The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. How to file self employment taxes Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. How to file self employment taxes He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. How to file self employment taxes Cruises and conventions. How to file self employment taxes   Certain cruises and conventions offer seminars or courses as part of their itinerary. How to file self employment taxes Even if the seminars or courses are work related, your deduction for travel may be limited. How to file self employment taxes This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. How to file self employment taxes   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. How to file self employment taxes 50% limit on meals. How to file self employment taxes   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. How to file self employment taxes If you were reimbursed for the meals, see How To Treat Reimbursements , later. How to file self employment taxes   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. How to file self employment taxes Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. How to file self employment taxes Example. How to file self employment taxes You are a French language teacher. How to file self employment taxes While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. How to file self employment taxes You chose your itinerary and most of your activities to improve your French language skills. How to file self employment taxes You cannot deduct your travel expenses as education expenses. How to file self employment taxes This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. How to file self employment taxes No Double Benefit Allowed You cannot do either of the following. How to file self employment taxes Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. How to file self employment taxes Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. How to file self employment taxes See Adjustments to Qualifying Work-Related Education Expenses, next. How to file self employment taxes Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. How to file self employment taxes You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. How to file self employment taxes Tax-free educational assistance. How to file self employment taxes   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). How to file self employment taxes Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to file self employment taxes Amounts that do not reduce qualifying work-related education expenses. How to file self employment taxes   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. How to file self employment taxes Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. How to file self employment taxes How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. How to file self employment taxes There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. How to file self employment taxes You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. How to file self employment taxes Note. How to file self employment taxes The following rules about reimbursement arrangements also apply to expense allowances received from your employer. How to file self employment taxes Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. How to file self employment taxes Your expenses must have a business connection. How to file self employment taxes This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. How to file self employment taxes You must adequately account to your employer for your expenses within a reasonable period of time. How to file self employment taxes You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. How to file self employment taxes If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. How to file self employment taxes If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. How to file self employment taxes Accountable plan rules not met. How to file self employment taxes   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. How to file self employment taxes Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). How to file self employment taxes Expenses equal reimbursement. How to file self employment taxes   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. How to file self employment taxes Because your expenses and reimbursements are equal, you do not have a deduction. How to file self employment taxes Excess expenses. How to file self employment taxes   If your expenses are more than your reimbursement, you can deduct your excess expenses. How to file self employment taxes This is discussed later, under Deducting Business Expenses . How to file self employment taxes Allocating your reimbursements for meals. How to file self employment taxes   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. How to file self employment taxes If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. How to file self employment taxes Make the allocation as follows. How to file self employment taxes Divide your meal expenses by your total expenses. How to file self employment taxes Multiply your total reimbursement by the result from (1). How to file self employment taxes This is the allocated reimbursement for your meal expenses. How to file self employment taxes Subtract the amount figured in (2) from your total reimbursement. How to file self employment taxes The difference is the allocated reimbursement for your other expenses of qualifying work-related education. How to file self employment taxes Example. How to file self employment taxes Your employer paid you an expense allowance of $2,000 under an accountable plan. How to file self employment taxes The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. How to file self employment taxes There was no indication of how much of the reimbursement was for each type of expense. How to file self employment taxes Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). How to file self employment taxes Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. How to file self employment taxes   1. How to file self employment taxes $425 meal expenses  $2,500 total expenses = . How to file self employment taxes 17   2. How to file self employment taxes $2,000 (reimbursement)×. How to file self employment taxes 17     =$340 (allocated reimbursement for meal expenses)   3. How to file self employment taxes $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). How to file self employment taxes After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). How to file self employment taxes Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. How to file self employment taxes You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. How to file self employment taxes This is discussed later under Deducting Business Expenses . How to file self employment taxes An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. How to file self employment taxes Reimbursements for nondeductible expenses. How to file self employment taxes   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. How to file self employment taxes You must include them in your income. How to file self employment taxes For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. How to file self employment taxes   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. How to file self employment taxes Deducting Business Expenses Self-employed persons and employees report their business expenses differently. How to file self employment taxes The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. How to file self employment taxes Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). How to file self employment taxes If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. How to file self employment taxes See the instructions for the form you file for information on how to complete it. How to file self employment taxes Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. How to file self employment taxes If either (1) or (2) applies, you can deduct the total qualifying cost. How to file self employment taxes If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. How to file self employment taxes In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. How to file self employment taxes (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. How to file self employment taxes ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. How to file self employment taxes Form 2106 or 2106-EZ. How to file self employment taxes   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. How to file self employment taxes Form not required. How to file self employment taxes   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. How to file self employment taxes   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. How to file self employment taxes (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. How to file self employment taxes ) Using Form 2106-EZ. How to file self employment taxes   This form is shorter and easier to use than Form 2106. How to file self employment taxes Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. How to file self employment taxes   If you do not meet both of these requirements, use Form 2106. How to file self employment taxes Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. How to file self employment taxes Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. How to file self employment taxes You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. How to file self employment taxes You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . How to file self employment taxes For more information on qualified performing artists, see chapter 6 of Publication 463. How to file self employment taxes Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. How to file self employment taxes They are not subject to the 2%-of-adjusted-gross-income limit. How to file self employment taxes To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . How to file self employment taxes For more information on impairment-related work expenses, see chapter 6 of Publication 463. How to file self employment taxes Recordkeeping You must keep records as proof of any deduction claimed on your tax return. How to file self employment taxes Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. How to file self employment taxes If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. How to file self employment taxes However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. How to file self employment taxes Examples of records to keep. How to file self employment taxes   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. How to file self employment taxes You should keep adequate records or have sufficient evidence that will support your expenses. How to file self employment taxes Estimates or approximations do not qualify as proof of an expense. How to file self employment taxes Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. How to file self employment taxes , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. How to file self employment taxes Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. How to file self employment taxes Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. How to file self employment taxes Complete information about any scholarship or fellowship grants, including amounts you received during the year. How to file self employment taxes Illustrated Example Victor Jones teaches math at a private high school in North Carolina. How to file self employment taxes He was selected to attend a 3-week math seminar at a university in California. How to file self employment taxes The seminar will improve his skills in his current job and is qualifying work-related education. How to file self employment taxes He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. How to file self employment taxes Victor will file Form 1040. How to file self employment taxes His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. How to file self employment taxes He shows his expenses for the seminar in Part I of the form. How to file self employment taxes He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. How to file self employment taxes He enters $400 on line 4 for his tuition and books. How to file self employment taxes On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. How to file self employment taxes He multiplies that amount by 50% and enters the result, $263, on line 5. How to file self employment taxes On line 6, Victor totals the amounts from lines 3 through 5. How to file self employment taxes He carries the total, $2,313, to Schedule A (Form 1040), line 21. How to file self employment taxes Since he does not claim any vehicle expenses, Victor leaves Part II blank. How to file self employment taxes His filled-in form is shown on the next page. How to file self employment taxes This image is too large to be displayed in the current screen. How to file self employment taxes Please click the link to view the image. How to file self employment taxes Form 2106-EZ for V. How to file self employment taxes Jones Prev  Up  Next   Home   More Online Publications
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The How To File Self Employment Taxes

How to file self employment taxes 13. How to file self employment taxes   Base de Bienes Table of Contents Introduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos Introduction Este capítulo explica cómo calcular la base de bienes. How to file self employment taxes Se divide en las siguientes secciones: Base de costo. How to file self employment taxes Base ajustada. How to file self employment taxes Base distinta al costo. How to file self employment taxes Su base es la cantidad de inversión en bienes para propósitos no sujetos a impuestos. How to file self employment taxes Use la base para calcular las pérdidas o ganancias provenientes de la venta, intercambio u otra enajenación de bienes. How to file self employment taxes Además, use la base para calcular las deducciones por depreciación, amortización, agotamiento y pérdidas fortuitas. How to file self employment taxes Si usa bienes para propósitos tanto comerciales como de inversión y personales, tiene que distribuir la base de acuerdo con el uso. How to file self employment taxes Sólo se puede depreciar la base asignada al uso comercial o de inversión de los bienes. How to file self employment taxes Su base original de los bienes se ajusta (aumenta o disminuye) según ciertos hechos. How to file self employment taxes Por ejemplo, si realiza mejoras a los bienes, aumente la base. How to file self employment taxes Si hace deducciones por depreciación o pérdidas fortuitas, o reclama ciertos créditos, reduzca la base. How to file self employment taxes Mantenga documentación precisa de todos los artículos que afecten la base de sus bienes. How to file self employment taxes Para más información sobre cómo mantener dicha documentación, consulte el capítulo 1 . How to file self employment taxes Useful Items - You may want to see: Publicación 15-B Employer's Tax Guide to Fringe Benefits (Guía tributaria sobre beneficios marginales para empleadores), en inglés 525 Taxable and Nontaxable Income (Ingresos sujetos a impuestos y no sujetos a impuestos), en inglés 535 Business Expenses (Gastos de negocio), en inglés 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés 551 Basis of Assets (Base de activos), en inglés 946 How To Depreciate Property (Cómo depreciar los bienes), en inglés Base de Costo La base de los bienes comprados normalmente es el costo de dichos bienes. How to file self employment taxes El costo es la cantidad que usted paga en efectivo, obligaciones de deuda, otros bienes o servicios. How to file self employment taxes Éste también puede incluir cantidades que paga por los siguientes artículos: Impuesto sobre ventas, Flete, Instalación y pruebas, Impuestos sobre artículos de uso y consumo, Honorarios legales y contables (cuando se tienen que capitalizar), Timbres de recaudación de impuestos, Costos de registro e Impuestos sobre bienes raíces (si usted los asume por el vendedor). How to file self employment taxes Además, la base de activos de bienes raíces y de negocios puede incluir otros artículos. How to file self employment taxes Préstamos con intereses bajos o sin intereses. How to file self employment taxes    Si compra bienes con un plan de pago a plazos con bajos intereses o sin intereses, la base de los bienes es el precio de compra establecido menos las cantidades consideradas intereses no establecidos. How to file self employment taxes Por lo general, se tienen intereses no establecidos si la tasa de interés es menor que la tasa federal correspondiente. How to file self employment taxes   Para obtener más información, consulte Unstated Interest and Original Issue Discount (OID) (Intereses no establecidos y descuento de la emisión original (OID, por sus siglas en inglés)) en la Publicación 537, en inglés. How to file self employment taxes Bienes Raíces Los bienes raíces, conocidos también como bienes inmuebles, consisten en tierra y, normalmente, todo lo que esté construido sobre esta tierra, lo que crezca en ella y todo lo instalado en ésta. How to file self employment taxes Si compra bienes raíces, algunos honorarios y otros gastos que usted pague son parte de la base de costo de los bienes. How to file self employment taxes Compra por suma global. How to file self employment taxes   Si compra edificios junto con la tierra por una suma global, asigne la base del costo entre la tierra y los edificios. How to file self employment taxes Asigne el costo según los valores justos de mercado (FMV, por sus siglas en inglés) respectivos de la tierra y los edificios al momento de la compra. How to file self employment taxes Calcule la base de cada uno de los activos multiplicando la suma global por una fracción. How to file self employment taxes El numerador es el valor justo de mercado de dicho activo y el denominador es el valor justo de mercado de los bienes en su totalidad al momento de la compra. How to file self employment taxes    Si no está seguro del valor justo de mercado de la tierra y los edificios, puede asignar la base de dichos bienes conforme a sus valores tasados para propósitos del impuesto sobre bienes raíces. How to file self employment taxes Valor justo de mercado (FMV). How to file self employment taxes   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual los bienes cambian de propietario entre un comprador y un vendedor, cuando ninguno tiene la obligación de comprar o vender y cuando ambos tienen conocimiento razonable de todo hecho necesario. How to file self employment taxes Las ventas de bienes similares alrededor de la misma fecha pueden ser útiles para calcular el valor justo de mercado de los bienes. How to file self employment taxes Asunción de hipoteca. How to file self employment taxes   Si compra bienes y asume una hipoteca existente sobre los bienes (o si compra bienes sujetos a hipoteca), su base incluye la cantidad que paga por los bienes más la cantidad que se tiene que pagar sobre la hipoteca. How to file self employment taxes Cargos de liquidación. How to file self employment taxes   Su base incluye los cargos de liquidación y los costos de cierre que pagó por comprar los bienes. How to file self employment taxes Un cargo por comprar bienes es un costo que se tiene que pagar aun si compra los bienes en efectivo. How to file self employment taxes No incluya en su base cargos ni costos por obtener un préstamo sobre los bienes. How to file self employment taxes   Los siguientes son algunos de los cargos por liquidación o costos de cierre que puede incluir en la base de los bienes: Cargos por investigación del título de propiedad. How to file self employment taxes Cargos por conexión de servicios públicos. How to file self employment taxes Cargos por trámites legales (incluyendo cargos por la búsqueda del título y la preparación del contrato de compraventa y la escritura). How to file self employment taxes Costos de registro. How to file self employment taxes Cargos por estudios topográficos. How to file self employment taxes Impuestos de traspaso. How to file self employment taxes Seguro de título de la propiedad. How to file self employment taxes Cantidades que adeuda el vendedor y que usted acuerda pagar, como impuestos o intereses atrasados, costos de registro y cargos hipotecarios, cargos por mejoras o reparaciones y comisiones por ventas. How to file self employment taxes   Los costos de liquidación no incluyen cantidades puestas en depósito para el pago futuro de gastos como impuestos y seguro. How to file self employment taxes   Los siguientes son algunos de los cargos por liquidación y costos de cierre que no puede incluir en la base de los bienes: Primas de un seguro contra hechos fortuitos. How to file self employment taxes Alquiler por ocupación de la propiedad antes del cierre. How to file self employment taxes Cargos por servicios públicos u otros servicios relacionados con la ocupación de la propiedad antes del cierre. How to file self employment taxes Cargos relacionados con la obtención de un préstamo, tales como puntos (puntos de descuento, costos originarios del préstamo), primas de seguro hipotecario, cargos por asunción del préstamo, costo de un informe de crédito y cargos por una tasación que sea requisito del prestamista. How to file self employment taxes Cargos por refinanciamiento de una hipoteca. How to file self employment taxes Impuestos sobre bienes raíces. How to file self employment taxes   Si paga los impuestos sobre bienes raíces que el vendedor adeudaba sobre los bienes raíces que usted compró y el vendedor no se los reembolsa, considere estos impuestos como parte de su base. How to file self employment taxes No puede deducirlos como gasto. How to file self employment taxes    Si le reembolsa al vendedor los impuestos que éste pagó por usted, normalmente puede deducir la cantidad como gasto en el año de la compra. How to file self employment taxes No incluya esta cantidad en la base de bienes. How to file self employment taxes Si no se los reembolsa al vendedor, tiene que restar esos impuestos de su base. How to file self employment taxes Puntos. How to file self employment taxes   Si paga puntos para obtener un préstamo (incluyendo una hipoteca, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda), no sume los puntos a la base de los bienes correspondientes. How to file self employment taxes Normalmente, los puntos se deducen a lo largo del plazo del préstamo. How to file self employment taxes Para más información sobre cómo deducir puntos, consulte el capítulo 23 . How to file self employment taxes Puntos de hipoteca de vivienda. How to file self employment taxes   Le pueden corresponder reglas especiales sobre los puntos que usted y el vendedor paguen cuando usted obtenga una hipoteca para comprar su vivienda principal. How to file self employment taxes Si se cumplen ciertos requisitos, puede deducir los puntos en su totalidad para el año en que se pagaron. How to file self employment taxes Reduzca la base de su vivienda por los puntos que pagó el vendedor. How to file self employment taxes Base Ajustada Antes de calcular las pérdidas o ganancias de una venta, intercambio u otra enajenación de bienes o de calcular la depreciación, agotamiento o amortización permisibles, por regla general, tiene que realizar ciertos ajustes (aumentos o disminuciones) a la base del costo o base distinta al costo (explicadas más adelante) de los bienes. How to file self employment taxes El resultado de estos ajustes a la base es la base ajustada. How to file self employment taxes Aumentos a la Base Aumente la base de los bienes por todos los artículos correctamente sumados a una cuenta de capital. How to file self employment taxes Ejemplos de artículos que aumentan la base se encuentran en la Tabla 13-1. How to file self employment taxes Algunos de estos artículos se explican a continuación. How to file self employment taxes Mejoras. How to file self employment taxes   Sume a su base de los bienes el costo de las mejoras que tengan vida útil de más de 1 año, si éstas aumentan el valor de los bienes, prolongan su vida útil o los adaptan para un uso diferente. How to file self employment taxes Por ejemplo, las mejoras incluyen la instalación de una sala de recreación en un sótano no terminado, la construcción de un baño o dormitorio adicional, la colocación de una cerca, la instalación de nueva plomería o cableado, la instalación de un nuevo tejado o la pavimentación de la entrada de autos. How to file self employment taxes Gravámenes por mejoras locales. How to file self employment taxes   Sume a la base de los bienes los cargos por mejoras como calles y aceras o banquetas, si éstas aumentan el valor de los bienes. How to file self employment taxes No deduzca dichos cargos como impuestos. How to file self employment taxes Sin embargo, puede deducir como impuestos los cargos por mantenimiento, reparaciones o cargos de intereses relacionados con las mejoras. How to file self employment taxes Ejemplo. How to file self employment taxes El ayuntamiento transforma la calle ubicada frente a su tienda en un paseo peatonal y le tasa un gravamen a la propiedad de usted y a las de otros propietarios afectados por el costo del cambio de la calle. How to file self employment taxes Sume dicho cargo a la base de sus bienes. How to file self employment taxes En este ejemplo, el cargo es un activo depreciable. How to file self employment taxes Disminuciones a la Base Reduzca la base de bienes por todo lo que represente un rendimiento de capital en el período durante el cual tuvo los bienes. How to file self employment taxes Los ejemplos de artículos que reducen la base se encuentran en la Tabla 13-1. How to file self employment taxes Algunos de estos artículos se explican a continuación. How to file self employment taxes Tabla 13-1. How to file self employment taxes Ejemplos de Ajustes a la Base Aumentos a la Base Disminuciones a la Base • Mejoras de capital: • Exclusión en los ingresos de subsidios  por sistemas de ahorro de energía   Ampliación de la vivienda     Instalación de un tejado completo     Pavimentación de la entrada de autos • Deducciones por pérdidas fortuitas o  por robo y reembolsos de seguros   Instalación de aire acondicionado central     Cambio del cableado en la vivienda         • Gravámenes por mejoras locales: • Ganancia aplazada de la venta de una  vivienda   Conexiones de agua     Extensión de cables de servicios públicos   hasta la propiedad • Crédito por vehículos con motor  alternativo (Formulario 8910)   Banquetas o aceras     Calles       • Crédito por bienes para recargar  vehículos de combustible alternativo   (Formulario 8911)             • Pérdidas por hechos fortuitos:  Restauración de bienes dañados   • Créditos por energía eficaz  residencial (Formulario 5695)         • Depreciación y deducción conforme a  la sección 179       • Honorarios legales: • Distribuciones de sociedades  anónimas no sujetos a impuestos   Costo de defender y perfeccionar un título   de propiedad     Honorarios por obtener la reducción de un   gravamen del ayuntamiento • Determinadas deudas canceladas  excluidas de los ingresos       • Costos de zonificación • Servidumbres (derechos de acceso  a la propiedad)         • Beneficios tributarios por adopción Pérdidas por hecho fortuito y robo. How to file self employment taxes   Si tiene pérdidas por hecho fortuito o por robo, reste de la base de los bienes el dinero del seguro u otros reembolsos y las pérdidas deducibles no cubiertas por el seguro. How to file self employment taxes    Tiene que aumentar la base de los bienes por la cantidad que gaste en reparaciones que restauren los bienes a su condición previa al hecho fortuito. How to file self employment taxes   Para obtener más información acerca de las pérdidas fortuitas y por robo, consulte el capítulo 25 . How to file self employment taxes Depreciación y deducción conforme a la sección 179. How to file self employment taxes   Reste de la base de la propiedad comercial calificada las deducciones que haya declarado conforme a la sección 179 y la depreciación que haya deducido, o pudo haber deducido (incluyendo todo descuento especial por depreciación), en la declaración de impuestos según el método de depreciación que seleccionó. How to file self employment taxes   Para obtener más información acerca de la depreciación y la deducción conforme a la sección 179, consulte la Publicación 946 y las Instrucciones del Formulario 4562, ambas en inglés. How to file self employment taxes Ejemplo. How to file self employment taxes Usted fue propietario de un dúplex usado como vivienda de alquiler que le costó $40,000, de los cuales $35,000 fueron asignados al edificio y $5,000 al terreno. How to file self employment taxes Hizo una ampliación al dúplex que costó $10,000. How to file self employment taxes En febrero del año pasado, el dúplex sufrió daños por un incendio. How to file self employment taxes Hasta ese momento, usted había descontado una depreciación de $23,000. How to file self employment taxes Vendió algunos materiales rescatados del siniestro por $1,300 y cobró $19,700 de la compañía de seguros. How to file self employment taxes Dedujo una pérdida fortuita de $1,000 en su declaración de impuestos sobre el ingreso del año pasado. How to file self employment taxes Gastó $19,000 del dinero del seguro para la restauración del dúplex, que se completó este año. How to file self employment taxes Tiene que usar la base ajustada del dúplex después de la restauración para determinar la depreciación para el resto del período de recuperación de la propiedad. How to file self employment taxes Calcule la base ajustada del dúplex de la siguiente manera: Costo original del dúplex $35,000 Ampliación hecha al dúplex 10,000 Costo total del dúplex $45,000 Menos: Depreciación 23,000 Base ajustada antes del hecho fortuito $22,000 Menos: Dinero del seguro $19,700     Pérdida fortuita deducida 1,000     Materiales rescatados 1,300 22,000 Base ajustada después del hecho fortuito $-0- Sume: Costo de restauración del dúplex 19,000 Base ajustada después de la restauración $19,000 Nota: La base del terreno es el costo original de $5,000. How to file self employment taxes Servidumbres (derechos de acceso a la propiedad). How to file self employment taxes   La cantidad recibida por otorgar una servidumbre normalmente se considera ganancia de la venta de una participación en bienes raíces. How to file self employment taxes Esto reduce la base de la parte afectada de los bienes. How to file self employment taxes Si la cantidad recibida es mayor que la base de la parte de la propiedad afectada por la servidumbre, reduzca su base de esa parte a cero y considere el remanente como una ganancia reconocida. How to file self employment taxes   Si la ganancia es sobre bienes de capital, consulte el capítulo 16 para obtener más información acerca de cómo declararla. How to file self employment taxes Si la ganancia es sobre bienes usados en una ocupación o negocio, consulte la Publicación 544, en inglés, para obtener información acerca de cómo declararla. How to file self employment taxes Exclusión de subsidios por sistemas de ahorro de energía. How to file self employment taxes   Puede excluir del ingreso bruto todo subsidio recibido de una compañía de servicios públicos por la compra o instalación de un sistema de ahorro de energía para una vivienda. How to file self employment taxes De la base de los bienes para los cuales recibió el subsidio, reste la cantidad excluida. How to file self employment taxes Para obtener más información acerca de este subsidio, consulte el capítulo 12 . How to file self employment taxes Ganancia aplazada de la venta de una vivienda. How to file self employment taxes    Si aplazó la ganancia de la venta de su vivienda principal según las reglas en vigencia antes del 7 de mayo de 1997, tiene que restar la ganancia aplazada de la base de la vivienda que adquirió como reposición. How to file self employment taxes Para obtener más información acerca de las reglas sobre la venta de una vivienda, vea el capítulo 15 . How to file self employment taxes Base Distinta al Costo En muchas ocasiones, no puede usar el costo como base. How to file self employment taxes En estos casos, se puede usar el valor justo de mercado o la base ajustada de los bienes. How to file self employment taxes El valor justo de mercado y la base ajustada se explican en secciones anteriores. How to file self employment taxes Bienes Recibidos por Servicios Si recibe bienes por sus servicios, incluya el valor justo de mercado de dichos bienes en los ingresos. How to file self employment taxes La cantidad que incluye en los ingresos es la base. How to file self employment taxes Si los servicios se prestaron por un precio acordado con anticipación, éste se aceptará como el valor justo de mercado de los bienes si no existen pruebas de lo contrario. How to file self employment taxes Bienes restringidos. How to file self employment taxes   Si recibe bienes por sus servicios y los bienes están sujetos a ciertas restricciones, la base de los bienes es el valor justo de mercado en el momento en que estén sustancialmente establecidos sus derechos a dichos bienes. How to file self employment taxes Sin embargo, esta regla no corresponde si elige incluir en los ingresos el valor justo de mercado de los bienes en el momento en que se le traspasen dichos bienes, menos la cantidad que pagó por éstos. How to file self employment taxes Su derecho sobre esos bienes están sustancialmente establecidos cuando dichos bienes se pueden traspasar o cuando no están sujetos a un riesgo importante de pérdida (es decir, usted tiene pocas probabilidades de perderlos). How to file self employment taxes Para obtener más información, consulte Restricted Property (Bienes restringidos) en la Publicación 525, en inglés. How to file self employment taxes Compra por valor inferior. How to file self employment taxes   Una compra por valor inferior es una compra de un artículo por un valor menor que su valor justo de mercado. How to file self employment taxes Si, como compensación por servicios, compra productos u otros bienes por un valor menor al valor justo de mercado, incluya en su ingreso la diferencia entre el precio de compra y el valor justo de mercado de los bienes. How to file self employment taxes La base de los bienes es el valor justo de mercado (precio de compra más la cantidad que se incluye en los ingresos). How to file self employment taxes   Si la diferencia entre el precio de compra y el valor justo de mercado es un descuento al empleado, no incluya la diferencia en los ingresos. How to file self employment taxes Sin embargo, la base de los bienes sigue siendo el valor justo de mercado. How to file self employment taxes Consulte Employee Discounts (Descuentos del empleado) en la Publicación 15-B, en inglés. How to file self employment taxes Intercambios Sujetos a Impuestos Un intercambio sujeto a impuestos es aquel intercambio en el que la ganancia está sujeta a impuestos o la pérdida es deducible. How to file self employment taxes Una ganancia sujeta a impuestos o pérdida deducible también se conoce como ganancia o pérdida reconocida. How to file self employment taxes Si recibe bienes como intercambio por otros bienes a través de un intercambio sujeto a impuestos, normalmente la base de los bienes que recibe es el valor justo de mercado al momento del intercambio. How to file self employment taxes Conversiones Involuntarias Si recibe bienes de reposición como resultado de una conversión involuntaria, tal como un hecho fortuito, robo o expropiación forzosa, calcule la base de los bienes de reposición usando la base de los bienes convertidos. How to file self employment taxes Bienes similares o afines. How to file self employment taxes   Si recibe bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es la misma que la base de los bienes convertidos en la fecha de la conversión, con los siguientes ajustes: Reduzca la base por lo siguiente: Toda pérdida que reconozca en la conversión involuntaria. How to file self employment taxes Todo dinero que reciba y que no gaste en bienes afines. How to file self employment taxes Aumente la base por lo siguiente: Toda ganancia que reconozca en la conversión involuntaria. How to file self employment taxes Todo costo de adquisición de los bienes de reposición. How to file self employment taxes Dinero o bienes no similares ni afines. How to file self employment taxes    Si recibe dinero o bienes no similares o no afines en servicio o uso a los bienes convertidos y compra bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es el costo menos la ganancia no reconocida en la conversión. How to file self employment taxes Ejemplo. How to file self employment taxes El estado expropió sus bienes. How to file self employment taxes La base ajustada de los bienes era $26,000 y el estado le pagó $31,000 por éstos. How to file self employment taxes Usted obtuvo una ganancia de $5,000 ($31,000 − $26,000). How to file self employment taxes Por $29,000 compró bienes de reposición similares en uso a los bienes convertidos. How to file self employment taxes Obtiene una ganancia de $2,000 ($31,000 − $29,000), la parte no gastada del pago que recibió del estado. How to file self employment taxes Su ganancia no reconocida es $3,000, la diferencia entre los $5,000 de ganancia obtenida y los $2,000 de ganancia reconocida. How to file self employment taxes La base de los bienes de reposición se calcula de la siguiente manera: Costo de los bienes de reposición $29,000 Menos: Ganancia no reconocida 3,000 Base de los bienes de reposición $26,000 Cómo distribuir la base. How to file self employment taxes   Si compra más de una propiedad de reposición, distribuya la base entre los bienes de acuerdo con los costos respectivos. How to file self employment taxes Base de depreciación. How to file self employment taxes   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS (Sistema modificado de recuperación acelerada de costos) adquiridos en una conversión involuntaria. How to file self employment taxes Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. How to file self employment taxes Intercambios no Sujetos a Impuestos Un intercambio no sujeto a impuestos es aquel intercambio en el que no se gravan las ganancias y no se pueden deducir las pérdidas. How to file self employment taxes Si recibe bienes por intercambio no sujetos a impuestos, normalmente la base es la misma que la base de los bienes que traspasó. How to file self employment taxes Consulte Canjes no Sujetos a Impuestos en el capítulo 14. How to file self employment taxes Intercambios de Bienes del Mismo Tipo El intercambio de bienes del mismo tipo es la clase más común de intercambio no sujeto a impuestos. How to file self employment taxes Para considerarse intercambio de bienes del mismo tipo, tanto los bienes canjeados como los bienes recibidos tienen que ser los siguientes: Bienes calificados. How to file self employment taxes Bienes del mismo tipo. How to file self employment taxes La base de los bienes que recibe normalmente es la misma que la base ajustada de los bienes que traspase. How to file self employment taxes Si canjea los bienes en un intercambio de bienes del mismo tipo y también paga dinero, la base de los bienes recibidos es la base ajustada de los bienes que entregó más el dinero que pagó. How to file self employment taxes Bienes calificados. How to file self employment taxes   En un intercambio de bienes del mismo tipo, tiene que mantener para inversión o uso productivo en su ocupación o negocio tanto los bienes que traspase como los bienes que reciba. How to file self employment taxes Bienes del mismo tipo. How to file self employment taxes   Tiene que haber un intercambio de bienes del mismo tipo. How to file self employment taxes Los bienes del mismo tipo son bienes de la misma naturaleza o carácter, aun si son de grado o calidad diferente. How to file self employment taxes El intercambio de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un intercambio de bienes del mismo tipo. How to file self employment taxes Ejemplo. How to file self employment taxes Usted canjea un camión viejo que usó en su negocio con una base ajustada de $1,700 por un camión nuevo que tiene un costo de $6,800. How to file self employment taxes El concesionario le hace un descuento de $2,000 por el camión viejo y usted paga $4,800. How to file self employment taxes Esto es un ejemplo de un intercambio de bienes del mismo tipo. How to file self employment taxes La base del camión nuevo es $6,500 (la base ajustada del camión viejo, $1,700, más la cantidad que pagó, $4,800). How to file self employment taxes Si vende el camión viejo a un tercero por $2,000, en lugar de hacer un canje y luego comprar un camión nuevo a un concesionario, usted tiene una ganancia sujeta a impuestos de $300 sobre la venta (el precio de venta de $2,000 menos la base ajustada de $1,700). How to file self employment taxes La base del camión nuevo es el precio que paga al concesionario. How to file self employment taxes Intercambios parcialmente no sujetos a impuestos. How to file self employment taxes   Un intercambio parcialmente no sujeto a impuestos es un intercambio en el que usted recibe bienes que no son del mismo tipo o dinero, además de bienes del mismo tipo. How to file self employment taxes La base de los bienes que recibe es igual a la base ajustada total de los bienes que traspasó, con los siguientes ajustes: Reduzca la base por lo siguiente: Todo el dinero que reciba. How to file self employment taxes Todas las pérdidas que reconozca en el intercambio. How to file self employment taxes Aumente la base por lo siguiente: Todos los costos adicionales en los que incurra. How to file self employment taxes Todas las ganancias que reconozca en el intercambio. How to file self employment taxes Si la otra parte implicada en el intercambio asume las deudas que le pertenecen a usted, trate la asunción de deuda como dinero que usted recibió en el intercambio. How to file self employment taxes Asignación de la base. How to file self employment taxes   Si recibe tanto bienes del mismo tipo como bienes que no son del mismo tipo en el intercambio, asigne la base primero a los bienes que no sean del mismo tipo, excepto dinero, hasta su valor justo de mercado en la fecha del intercambio. How to file self employment taxes El resto es la base de los bienes del mismo tipo. How to file self employment taxes Información adicional. How to file self employment taxes   Para obtener más información, consulte Like-Kind Exchanges (Intercambios de bienes del mismo tipo) en el capítulo 1 de la Publicación 544, en inglés. How to file self employment taxes Base de depreciación. How to file self employment taxes   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS adquiridos en un intercambio de bienes del mismo tipo. How to file self employment taxes Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. How to file self employment taxes Bienes Traspasados de un Cónyuge La base de los bienes traspasados a usted o traspasados en fideicomiso para su beneficio por su cónyuge es la misma base que la base ajustada de su cónyuge. How to file self employment taxes Se aplica la misma regla a un traspaso efectuado por su ex cónyuge en relación con su divorcio. How to file self employment taxes Sin embargo, para bienes traspasados en fideicomiso, ajuste la base según las ganancias reconocidas por su cónyuge o ex cónyuge si las obligaciones asumidas, más las obligaciones a las que están sujetos los bienes, son mayores que la base ajustada de los bienes traspasados. How to file self employment taxes Si los bienes que le son traspasados son bonos de ahorros estadounidenses de la serie E, serie EE o serie I, el cesionario tiene que incluir en el ingreso los intereses devengados a la fecha del traspaso. How to file self employment taxes Su base en los bonos, inmediatamente después del traspaso, es igual a la base del cesionario más el ingreso de intereses que se pueda incluir en el ingreso del cesionario. How to file self employment taxes Para obtener más información acerca de estos bonos, consulte el capítulo 7 . How to file self employment taxes Al momento del traspaso, el cesionario tiene que entregarle la documentación necesaria para determinar la base ajustada y el período de tenencia de los bienes a partir de la fecha de traspaso. How to file self employment taxes Para obtener más información acerca del traspaso de bienes de un cónyuge, consulte el capítulo 14 . How to file self employment taxes Bienes Recibidos como Donación Para calcular la base de una propiedad recibida como donación, tiene que conocer la base ajustada del donante justo antes de la donación, el valor justo de mercado de esta propiedad al momento en que se dona y los impuestos sobre donaciones pagados por dicha propiedad. How to file self employment taxes Valor justo de mercado menor que la base ajustada del donante. How to file self employment taxes   Si el valor justo de mercado de los bienes al momento de la donación es menor que la base ajustada del donante, la base depende de si usted tiene ganancias o pérdidas cuando enajene los bienes. How to file self employment taxes Su base para calcular ganancias es la misma que la base ajustada del donante más o menos los ajustes requeridos a la base mientras usted tenía los bienes. How to file self employment taxes Su base para calcular pérdidas es el valor justo de mercado cuando recibió la donación más o menos los ajustes requeridos a la base mientras usted tenía los bienes. How to file self employment taxes Vea Base Ajustada , anteriormente. How to file self employment taxes Ejemplo. How to file self employment taxes Usted recibió un acre de terreno como donación. How to file self employment taxes Al momento de la donación, el terreno tenía un valor justo de mercado de $8,000. How to file self employment taxes La base ajustada del donante era $10,000. How to file self employment taxes Después de recibir los bienes, no sucedió nada que aumentara ni disminuyera la base de los mismos. How to file self employment taxes Si posteriormente usted vende los bienes por $12,000, tendrá una ganancia de $2,000 porque tiene que usar la base ajustada del donante al momento de la donación ($10,000) como base para calcular la ganancia. How to file self employment taxes Si vende los bienes por $7,000, tendrá una pérdida de $1,000 porque tiene que usar el valor justo de mercado al momento de la donación ($8,000) como base para calcular la pérdida. How to file self employment taxes Si el precio de venta está entre $8,000 y $10,000, no tiene ganancias ni pérdidas. How to file self employment taxes Bienes comerciales. How to file self employment taxes   Si mantiene la donación como bienes comerciales, su base para calcular deducciones por depreciación, agotamiento o amortización es la misma que la base del donante más o menos los ajustes requeridos a la base mientras usted tiene los bienes. How to file self employment taxes Valor justo de mercado igual o mayor que la base ajustada del donante. How to file self employment taxes   Si el valor justo de mercado de los bienes es igual o mayor que la base ajustada del donante, la base es la base ajustada del donante al momento en que usted recibió la donación. How to file self employment taxes Aumente la base por la totalidad o parte de los impuestos sobre donaciones pagados, según la fecha de donación, como se explica más adelante. How to file self employment taxes   Además, para calcular las pérdidas o ganancias de una venta u otra enajenación o para calcular deducciones por depreciación, agotamiento o amortización sobre bienes comerciales, tiene que aumentar o reducir la base (la base ajustada del donante) por los ajustes requeridos a la base mientras usted tuvo los bienes. How to file self employment taxes Vea Base Ajustada , anteriormente. How to file self employment taxes   Si recibió una donación durante el año tributario, aumente la base de la donación (la base ajustada del donante) por la parte del impuesto sobre donaciones pagado sobre esta donación debido al aumento neto en valor de la donación. How to file self employment taxes Calcule el aumento multiplicando el impuesto pagado sobre la donación por la siguiente fracción. How to file self employment taxes El numerador de la fracción es el aumento neto del valor de la donación y el denominador es la cantidad de la donación. How to file self employment taxes   El aumento neto del valor de la donación es el valor justo de mercado de la donación menos la base ajustada del donante. How to file self employment taxes La cantidad de la donación es el valor para fines del impuesto sobre la donación después de haber sido reducida por toda exclusión anual y deducción conyugal o caritativa que corresponda a la donación. How to file self employment taxes Ejemplo. How to file self employment taxes En el año 2013, usted recibió una donación de bienes de su madre que tenía un valor justo de mercado de $50,000. How to file self employment taxes La base ajustada de su madre era $20,000. How to file self employment taxes La cantidad de la donación para propósitos del impuesto sobre donaciones era $36,000 ($50,000 menos la exclusión anual de $14,000). How to file self employment taxes Su madre pagó un impuesto sobre donaciones de $7,320 sobre los bienes. How to file self employment taxes La base de usted es $26,076, calculada de la siguiente manera: Valor justo de mercado. How to file self employment taxes $50,000 Menos: Base ajustada −20,000 Aumento neto en valor $30,000     Impuesto sobre la donación pagado $7,320 Multiplicado por ($30,000 ÷ $36,000) × 0. How to file self employment taxes 83 Impuesto sobre la donación debido al aumento neto en valor $6,076 Base ajustada de los bienes para su madre +20,000 La base de los bienes para usted $26,076 Nota: Si recibió una donación antes de 1977, la base de la donación para usted (la base ajustada del donante) incluye todos los impuestos sobre donaciones pagados sobre ésta. How to file self employment taxes Sin embargo, la base no puede ser mayor que el valor justo de mercado de la donación al momento en que se le dio a usted. How to file self employment taxes Bienes Heredados Su base en bienes heredados de un difunto que falleció antes del 1 de enero de 2010 o después del 31 de diciembre de 2010, es normalmente uno de los siguientes: El valor justo de mercado de los bienes en la fecha de muerte del difunto. How to file self employment taxes El valor justo de mercado en la fecha de valuación alternativa si el representante personal del caudal hereditario elige usar una valuación alternativa. How to file self employment taxes El valor según el método de valuación de uso especial para bienes raíces usados en actividades agrícolas o en el ejercicio de un negocio estrechamente controlado por pocos accionistas si se elige para propósitos del impuesto sobre la herencia. How to file self employment taxes La base ajustada del terreno del difunto hasta el valor excluido de la herencia sujeto a impuestos del difunto como una servidumbre de conservación calificada. How to file self employment taxes Si no hay que presentar una declaración del impuesto federal sobre la herencia, la base de los bienes heredados es el valor tasado en la fecha de fallecimiento para los impuestos estatales sobre la herencia o la transmisión. How to file self employment taxes Para obtener más información, consulte las Instrucciones del Formulario 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Declaración del impuesto sobre el patrimonio (y transferencia con salto de generación) de los Estados Unidos), en inglés. How to file self employment taxes Bienes heredados de un difunto que falleció en 2010. How to file self employment taxes   Si heredó bienes de un difunto que falleció en 2010, pueden aplicarse requisitos especiales. How to file self employment taxes Para más información, vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés. How to file self employment taxes Bienes gananciales. How to file self employment taxes   En las jurisdicciones donde rigen las leyes de la comunidad de bienes gananciales (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington y Wisconsin), se considera generalmente que cada cónyuge posee la mitad de los bienes gananciales. How to file self employment taxes Al fallecer cualquiera de los cónyuges, el total del valor de los bienes gananciales, aún la parte que le pertenece al cónyuge sobreviviente, normalmente se convierte en la base de la totalidad de los bienes. How to file self employment taxes Para que esta regla corresponda, por lo menos la mitad del valor de los bienes gananciales tiene que poderse incluir en el patrimonio bruto del difunto, independientemente de si se tiene que presentar o no una declaración sobre la herencia. How to file self employment taxes Ejemplo. How to file self employment taxes   Usted y su cónyuge tenían bienes gananciales cuya base era $80,000. How to file self employment taxes Cuando su cónyuge falleció, la mitad del valor justo de mercado de los bienes gananciales era incluible en el patrimonio de su cónyuge. How to file self employment taxes El valor justo de mercado de los intereses de los bienes gananciales era $100,000. How to file self employment taxes La base de su mitad de los bienes después de la muerte de su cónyuge es $50,000 (la mitad del valor justo de mercado de $100,000). How to file self employment taxes La base de la otra mitad que se pasa a los herederos de su cónyuge también es $50,000. How to file self employment taxes   Para más información, vea la Publicación 555, Community Property (Comunidad de bienes gananciales), en inglés. How to file self employment taxes Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Si tiene bienes para uso personal y luego los cambia a uso comercial o los usa para producir ingresos de alquiler, puede empezar a depreciar dichos bienes al momento del cambio. How to file self employment taxes Para hacerlo, tiene que calcular la base para propósitos de depreciación al momento del cambio. How to file self employment taxes Un ejemplo de un cambio de bienes de uso personal a uso comercial o de alquiler sería alquilar su antigua vivienda personal. How to file self employment taxes Base para propósitos de depreciación. How to file self employment taxes   La base para depreciación es la menor de las siguientes cantidades: El valor justo de mercado de los bienes en la fecha del cambio. How to file self employment taxes La base ajustada en la fecha del cambio. How to file self employment taxes Ejemplo. How to file self employment taxes Hace varios años, usted pagó $160,000 por construir su casa en un terreno que costó $25,000. How to file self employment taxes Pagó $20,000 por mejoras permanentes a la vivienda y declaró una deducción por pérdidas fortuitas de $2,000 por daños a la vivienda antes de cambiar los bienes a uso de alquiler el año pasado. How to file self employment taxes Como el terreno no es depreciable, usted incluye sólo el costo de la vivienda al calcular la base para propósitos de determinar depreciación. How to file self employment taxes Su base ajustada en la vivienda, cuando cambió su uso, era $178,000 ($160,000 + $20,000 − $2,000). How to file self employment taxes En la misma fecha, su propiedad tenía un valor justo de mercado de $180,000, del cual $15,000 correspondían al terreno y $165,000 a la vivienda. How to file self employment taxes La base para calcular la depreciación de la vivienda es el valor justo de mercado en la fecha del cambio ($165,000) ya que es menor que la base ajustada ($178,000). How to file self employment taxes Venta de bienes. How to file self employment taxes   Si en el futuro usted vende o enajena los bienes cambiados a uso comercial o de alquiler, la base que use dependerá de si calcula pérdidas o ganancias. How to file self employment taxes Ganancia. How to file self employment taxes   La base para calcular una ganancia es la base ajustada de los bienes en el momento de la venta. How to file self employment taxes Ejemplo. How to file self employment taxes Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes obteniendo una ganancia después de descontar $37,500 por concepto de deducciones por depreciación. How to file self employment taxes Su base ajustada para calcular la ganancia es $165,500 ($178,000 + $25,000 (terreno) − $37,500). How to file self employment taxes Pérdida. How to file self employment taxes   Calcule la base para una pérdida empezando con la base ajustada o el valor justo de mercado de los bienes al momento del cambio a uso comercial o de alquiler, el que sea menor. How to file self employment taxes Luego haga ajustes (aumentos y reducciones) para el período después del cambio de uso de los bienes, como se explicó anteriormente bajo Base Ajustada . How to file self employment taxes Ejemplo. How to file self employment taxes Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes con pérdida después de descontar $37,500 por concepto de deducciones por depreciación. How to file self employment taxes En este caso, empezaría con el valor justo de mercado en la fecha del cambio a uso de alquiler ($180,000), ya que es menor que la base ajustada de $203,000 ($178,000 + $25,000 (terreno)) en esa fecha. How to file self employment taxes Reste de esa cantidad ($180,000) las deducciones por depreciación ($37,500). How to file self employment taxes La base para pérdidas es $142,500 ($180,000 − $37,500). How to file self employment taxes Acciones y Bonos La base de acciones o bonos que usted compre, por lo general, es el precio de compra más los costos de la compra, como comisiones y costos de registro o de traspaso. How to file self employment taxes Si obtiene acciones o bonos por un medio que no sea la compra, la base suele determinarse por el valor justo de mercado o la base ajustada del propietario anterior, como se explica anteriormente. How to file self employment taxes Tiene que ajustar la base de las acciones según ciertos hechos que sucedan después de la compra. How to file self employment taxes Por ejemplo, si recibe acciones adicionales de dividendos de acciones no sujetas a impuestos o divisiones de acciones, reduzca la base para cada acción, dividiendo la base ajustada de las acciones antiguas entre el número de acciones antiguas y nuevas. How to file self employment taxes Esta regla se aplica sólo cuando el número de acciones adicionales recibidas es idéntico al número de acciones tenidas. How to file self employment taxes Además, reduzca la base cuando reciba distribuciones no sujetas a impuestos. How to file self employment taxes Son un rendimiento de capital. How to file self employment taxes Ejemplo. How to file self employment taxes En el año 2011, compró 100 acciones de XYZ por $1,000, o sea, a $10 por acción. How to file self employment taxes En el año 2012, compró 100 acciones de XYZ por $1,600, o sea, a $16 por acción. How to file self employment taxes En el año 2013, XYZ declaró una división de acciones de 2 por 1. How to file self employment taxes Ahora tiene 200 acciones con una base de $5 por acción y 200 acciones con una base de $8 por acción. How to file self employment taxes Otras bases. How to file self employment taxes   Existen otras maneras de calcular la base de acciones o bonos, según cómo los adquirió. How to file self employment taxes Para obtener información más detallada, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. How to file self employment taxes Cómo identificar acciones o bonos vendidos. How to file self employment taxes   Si puede identificar correctamente las acciones o los bonos que vendió, entonces la base de éstos es el costo u otra base de las acciones o bonos específicos. How to file self employment taxes Si compra y vende valores en fechas distintas y en cantidades distintas y no puede identificar correctamente las acciones vendidas, entonces la base de los valores que venda es la base de los valores que adquirió primero. How to file self employment taxes Para obtener más información sobre cómo identificar los valores que venda, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. How to file self employment taxes Acciones de fondos mutuos. How to file self employment taxes   Si vende acciones de fondos mutuos que adquirió en fechas distintas y a precios distintos, y que dejó en depósito en una cuenta mantenida por un custodio o agente, puede optar por usar una base promedio. How to file self employment taxes Para obtener más información, consulte la Publicación 550, en inglés. How to file self employment taxes Prima de bonos. How to file self employment taxes   Si compra un bono sujeto a impuestos con prima (o sea, a un precio que excede su valor nominal) y elige amortizarla, reste de la base del bono la prima amortizada que deduzca cada año. How to file self employment taxes Para obtener más información, consulte Bond Premium Amortization (Amortización de primas de bonos) en el capítulo 3 de la Publicación 550, en inglés. How to file self employment taxes Aunque no puede deducir la prima sobre un bono exento de impuestos, tiene que amortizar la prima cada año y restar la cantidad amortizada de la base del bono. How to file self employment taxes Descuento de la emisión original (OID) sobre instrumentos de deuda. How to file self employment taxes   Tiene que aumentar la base de un instrumento de deuda de un descuento de la emisión original (OID, por sus siglas en inglés) por el OID que incluya en sus ingresos por ese instrumento. How to file self employment taxes Consulte Descuento de la emisión original (OID) en el capítulo 7 y la Publicación 1212, Guide to Original Issue Discount (OID) Instruments (Guía de instrumentos del descuento de la emisión original (OID)), en inglés. How to file self employment taxes Obligaciones exentas de impuestos. How to file self employment taxes    Por lo general, el OID sobre las obligaciones exentas de impuestos no está sujeto a impuestos. How to file self employment taxes Sin embargo, cuando enajene una obligación exenta de impuestos emitida después del 3 de septiembre de 1982 y comprada después del 1 de marzo de 1984, tiene que acumular el OID sobre la obligación para determinar su base ajustada. How to file self employment taxes El OID acumulado se suma a la base de la obligación para determinar su pérdida o ganancia. How to file self employment taxes Consulte el cápitulo 4 de la Publicación 550, en inglés. How to file self employment taxes Prev  Up  Next   Home   More Online Publications