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Hr block com 6. Hr block com   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Hr block com Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Hr block com Declaración final. Hr block com Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Hr block com Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Hr block com Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Hr block com El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Hr block com La declaración correcta de los ingresos de propinas no es difícil. Hr block com Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Hr block com Declarar sus propinas a su empleador. Hr block com Declarar todas sus propinas en su declaración de impuestos. Hr block com  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Hr block com Este capítulo también le mostrará cómo tratar las propinas asignadas. Hr block com Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Hr block com Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Hr block com Cómo mantener un registro diario de propinas. Hr block com   Hay dos maneras de mantener un registro diario de propinas. Hr block com Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Hr block com Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Hr block com Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Hr block com Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Hr block com    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Hr block com Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Hr block com Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Hr block com irs. Hr block com gov/pub/irs-pdf/p1244pr. Hr block com pdf. Hr block com La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Hr block com Cada día, anote la información solicitada en el formulario. Hr block com   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Hr block com Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Hr block com   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Hr block com Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Hr block com Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Hr block com El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Hr block com La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Hr block com Registro electrónico de propinas. Hr block com   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Hr block com En tal caso, tiene que recibir y guardar una copia en papel de este registro. Hr block com Cargos por servicios. Hr block com   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Hr block com Los cargos de este tipo son parte de su salario, no son propinas. Hr block com Vea los ejemplos que se presentan a continuación. Hr block com Ejemplo 1. Hr block com El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Hr block com Juanita forma parte de un grupo de 8 personas. Hr block com Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Hr block com Dicho monto se incluye en el total de la cuenta. Hr block com Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Hr block com No anote el cargo del 18% en su registro de propinas. Hr block com Los cargos por servicios que se le paguen son considerados salarios y no propinas. Hr block com Ejemplo 2. Hr block com El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Hr block com En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Hr block com Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Hr block com Cerciórese de incluir esta cantidad en su registro de propinas. Hr block com Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Hr block com Propinas que tiene que declarar a su empleador. Hr block com   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Hr block com   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Hr block com   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Hr block com No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Hr block com Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Hr block com    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Hr block com No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Hr block com Cómo se declaran las propinas. Hr block com    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Hr block com Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Hr block com Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Hr block com   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Hr block com El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Hr block com El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Hr block com El total de propinas que se tienen que declarar para ese período. Hr block com Usted tiene que firmar y fechar el informe. Hr block com Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Hr block com   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Hr block com Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Hr block com Informe electrónico de propinas. Hr block com   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Hr block com Cuándo debe declarar las propinas. Hr block com   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Hr block com Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Hr block com Ejemplo. Hr block com Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Hr block com Declaración final. Hr block com   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Hr block com Multa por no declarar las propinas. Hr block com   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Hr block com (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Hr block com La cantidad de la multa que se impone es adicional a los impuestos que adeude. Hr block com   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Hr block com Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Hr block com Entrega de dinero al empleador para el pago de los impuestos. Hr block com   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Hr block com Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Hr block com   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Hr block com Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Hr block com Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Hr block com    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Hr block com Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Hr block com Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Hr block com    Impuestos no recaudados. Hr block com Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Hr block com Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Hr block com Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Hr block com Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Hr block com    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Hr block com Qué propinas se tienen que declarar. Hr block com   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Hr block com Incluya las que recibió en efectivo y las que no fueron en efectivo. Hr block com Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Hr block com Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Hr block com    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Hr block com    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Hr block com   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Hr block com El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Hr block com Ejemplo. Hr block com Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Hr block com Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Hr block com Al Sr. Hr block com Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Hr block com El Formulario W-2 que el Sr. Hr block com Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Hr block com El Sr. Hr block com Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Hr block com Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Hr block com    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Hr block com Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Hr block com Para hacerlo, tiene que usar el Formulario 1040. Hr block com (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Hr block com    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Hr block com Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Hr block com Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Hr block com    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Hr block com Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Hr block com Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Hr block com   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Hr block com Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Hr block com   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Hr block com Tiene que declarar estas cantidades como impuesto adicional en su declaración. Hr block com A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Hr block com 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Hr block com    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Hr block com Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Hr block com Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Hr block com (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Hr block com Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Hr block com Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Hr block com Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Hr block com ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Hr block com Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Hr block com De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Hr block com ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Hr block com Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Hr block com Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Hr block com ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Hr block com Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Hr block com Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Hr block com Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Hr block com   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Hr block com Cómo declarar las propinas asignadas. Hr block com   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Hr block com (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Hr block com    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Hr block com Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Hr block com Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Hr block com Prev  Up  Next   Home   More Online Publications
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The Hr Block Com

Hr block com Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. Hr block com For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. Hr block com If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. Hr block com Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. Hr block com A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. Hr block com Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. Hr block com Passenger Automobile Defined A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (at 6,000 pounds or less of gross vehicle weight for trucks and vans). Hr block com It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. Hr block com A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. Hr block com Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. Hr block com It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. Hr block com Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. Hr block com Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. Hr block com Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. Hr block com Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. Hr block com Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. Hr block com Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. Hr block com Listed property placed in service before 1987. Hr block com   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. Hr block com Listed property placed in service after 1986. Hr block com   For information on listed property placed in service after 1986, see Publication 946. Hr block com Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. Hr block com You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. Hr block com The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. Hr block com However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. Hr block com Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. Hr block com Example. Hr block com Sarah Bradley uses a home computer 50% of the time to manage her investments. Hr block com She also uses the computer 40% of the time in her part-time consumer research business. Hr block com Sarah's home computer is listed property because it is not used at a regular business establishment. Hr block com Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. Hr block com Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. Hr block com Her combined rate of business/investment use for determining her depreciation deduction is 90%. Hr block com Qualified Business Use A qualified business use is any use in your trade or business. Hr block com However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. Hr block com See Employees, later. Hr block com 5% owner. Hr block com   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. Hr block com   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. Hr block com Related person. Hr block com   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. Hr block com Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. Hr block com See Publication 463. Hr block com Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. Hr block com Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. Hr block com Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. Hr block com Any payment to you for the use of the automobile is treated as a rent payment for 3). Hr block com Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. Hr block com Use for the employer's convenience. Hr block com   Whether the use of listed property is for the employer's convenience must be determined from all the facts. Hr block com The use is for the employer's convenience if it is for a substantial business reason of the employer. Hr block com The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. Hr block com Use required as a condition of employment. Hr block com   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. Hr block com The use of property must be required for the employee to perform duties properly. Hr block com The employer need not explicitly require the employee to use the property. Hr block com A mere statement by the employer that the use of the property is a condition of employment is not sufficient. Hr block com Example 1. Hr block com Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. Hr block com She owns and uses a motorcycle to deliver packages to downtown offices. Hr block com We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. Hr block com The company reimburses delivery persons for their costs. Hr block com Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. Hr block com Example 2. Hr block com Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. Hr block com He must travel to these sites on a regular basis. Hr block com Uplift does not furnish an automobile or explicitly require him to use his own automobile. Hr block com However, it reimburses him for any costs he incurs in traveling to the various sites. Hr block com The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. Hr block com Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. Hr block com You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. Hr block com For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. Hr block com For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. Hr block com Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. Hr block com First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. Hr block com Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. Hr block com It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. Hr block com Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. Hr block com Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. Hr block com See Recapture of excess depreciation, next. Hr block com Recapture of excess depreciation. Hr block com   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. Hr block com Any excess depreciation must also be added to the adjusted basis of your property. Hr block com Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. Hr block com This means you figure your depreciation using the percentages fromTable 16 or 17. Hr block com For information on investment credit recapture, see the instructions for Form 4255. Hr block com Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. Hr block com In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. Hr block com To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. Hr block com See Car Used 50% or Less for Business in Publication 917. Hr block com Leased Property The limitations on cost recovery deductions apply to the rental of listed property. Hr block com The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). Hr block com SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. Hr block com Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. Hr block com A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. Hr block com This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. Hr block com Occasional or incidental leasing activity is insufficient. Hr block com For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. Hr block com An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. Hr block com Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. Hr block com Inclusion amount for property leased before 1987. Hr block com   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. Hr block com You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. Hr block com   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. Hr block com For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. Hr block com You treat two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property as one lease. Hr block com Special rules. Hr block com   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. Hr block com The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. Hr block com   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. Hr block com Maximum inclusion amount. Hr block com   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. Hr block com What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. Hr block com How long to keep records. Hr block com   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). Hr block com Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. Hr block com It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. Hr block com However, your records should back up your receipts in an orderly manner. Hr block com Elements of Expenditure or Use The records or other documentary evidence must support: The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses, The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. Hr block com Written documents of your expenditure or use are generally better evidence than oral statements alone. Hr block com A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. Hr block com A daily log is not required. Hr block com However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time and backed up by other documents is preferable to a statement prepared later. Hr block com Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. Hr block com An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. Hr block com For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. Hr block com Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. Hr block com However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. Hr block com A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. Hr block com For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. Hr block com Business Use Supported An adequate record contains enough information on each element of every business or investment use. Hr block com The amount of detail required to support the use depends on the facts and circumstances. Hr block com For example, a taxpayer whose only business use of a truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. Hr block com Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. Hr block com Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. Hr block com However, repeated uses can be combined as a single item. Hr block com Each expenditure is recorded as a separate item and not combined with other expenditures. Hr block com If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. Hr block com If these expenses are combined, you do not need to support the business purpose of each expense. Hr block com Instead, you can divide the expenses based on the total business use of the listed property. Hr block com Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. Hr block com For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. Hr block com Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. Hr block com Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. Hr block com Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. Hr block com It must be kept elsewhere and made available as support to the district director on request. Hr block com Substantial Compliance If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the district director's satisfaction, you can establish this element by any evidence the district director deems adequate. Hr block com If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. Hr block com If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. Hr block com If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. Hr block com Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. Hr block com Loss of Records When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. Hr block com Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. Hr block com If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. Hr block com Employees. Hr block com   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. Hr block com Employees claiming the standard mileage rate may be able to use Form 2106–EZ. Hr block com Employer who provides vehicles to employees. Hr block com   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. Hr block com   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. Hr block com Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. Hr block com   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. Hr block com See the instructions for Form 4562. Hr block com Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. Hr block com In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. Hr block com In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. Hr block com For more information about deductions after the recovery period for automobiles, see Publication 917. Hr block com Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. Hr block com Table 1. Hr block com 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. Hr block com Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications