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Income Tax Forms

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Income Tax Forms

Income tax forms 1. Income tax forms   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Income tax forms Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Income tax forms The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. Income tax forms If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). Income tax forms Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Income tax forms Rental income is any payment you receive for the use or occupation of property. Income tax forms In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Income tax forms When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. Income tax forms Most individual taxpayers use the cash method. Income tax forms Cash method. Income tax forms   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. Income tax forms You constructively receive income when it is made available to you, for example, by being credited to your bank account. Income tax forms Accrual method. Income tax forms    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Income tax forms You generally deduct your expenses when you incur them, rather than when you pay them. Income tax forms More information. Income tax forms   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Income tax forms Types of Income The following are common types of rental income. Income tax forms Advance rent. Income tax forms   Advance rent is any amount you receive before the period that it covers. Income tax forms Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Income tax forms Example. Income tax forms On March 18, 2013, you signed a 10-year lease to rent your property. Income tax forms During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Income tax forms You must include $19,200 in your rental income in the first year. Income tax forms Canceling a lease. Income tax forms   If your tenant pays you to cancel a lease, the amount you receive is rent. Income tax forms Include the payment in your income in the year you receive it regardless of your method of accounting. Income tax forms Expenses paid by tenant. Income tax forms   If your tenant pays any of your expenses, those payments are rental income. Income tax forms Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Income tax forms For more information, see Rental Expenses , later. Income tax forms Example 1. Income tax forms Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Income tax forms Under the terms of the lease, your tenant does not have to pay this bill. Income tax forms Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Income tax forms You can deduct the utility payment made by your tenant as a rental expense. Income tax forms Example 2. Income tax forms While you are out of town, the furnace in your rental property stops working. Income tax forms Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Income tax forms Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Income tax forms You can deduct the repair payment made by your tenant as a rental expense. Income tax forms Property or services. Income tax forms   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. Income tax forms   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Income tax forms Example. Income tax forms Your tenant is a house painter. Income tax forms He offers to paint your rental property instead of paying 2 months rent. Income tax forms You accept his offer. Income tax forms Include in your rental income the amount the tenant would have paid for 2 months rent. Income tax forms You can deduct that same amount as a rental expense for painting your property. Income tax forms Security deposits. Income tax forms   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Income tax forms But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Income tax forms    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Income tax forms Include it in your income when you receive it. Income tax forms Other Sources of Rental Income Lease with option to buy. Income tax forms   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. Income tax forms If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. Income tax forms Part interest. Income tax forms   If you own a part interest in rental property, you must report your part of the rental income from the property. Income tax forms Rental of property also used as your home. Income tax forms   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Income tax forms However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Income tax forms See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Income tax forms Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. Income tax forms Personal use of rental property. Income tax forms   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Income tax forms Also, your rental expense deductions may be limited. Income tax forms See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Income tax forms Part interest. Income tax forms   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Income tax forms Example. Income tax forms Roger owns a one-half undivided interest in a rental house. Income tax forms Last year he paid $968 for necessary repairs on the property. Income tax forms Roger can deduct $484 (50% × $968) as a rental expense. Income tax forms He is entitled to reimbursement for the remaining half from the co-owner. Income tax forms When To Deduct You generally deduct your rental expenses in the year you pay them. Income tax forms If you use the accrual method, see Publication 538 for more information. Income tax forms Types of Expenses Listed below are the most common rental expenses. Income tax forms Advertising. Income tax forms Auto and travel expenses. Income tax forms Cleaning and maintenance. Income tax forms Commissions. Income tax forms Depreciation. Income tax forms Insurance. Income tax forms Interest (other). Income tax forms Legal and other professional fees. Income tax forms Local transportation expenses. Income tax forms Management fees. Income tax forms Mortgage interest paid to banks, etc. Income tax forms Points. Income tax forms Rental payments. Income tax forms Repairs. Income tax forms Taxes. Income tax forms Utilities. Income tax forms Some of these expenses, as well as other less common ones, are discussed below. Income tax forms Depreciation. Income tax forms   Depreciation is a capital expense. Income tax forms It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Income tax forms   You can begin to depreciate rental property when it is ready and available for rent. Income tax forms See Placed in Service under When Does Depreciation Begin and End in chapter 2. Income tax forms Insurance premiums paid in advance. Income tax forms   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Income tax forms You cannot deduct the total premium in the year you pay it. Income tax forms See chapter 6 of Publication 535 for information on deductible premiums. Income tax forms Interest expense. Income tax forms   You can deduct mortgage interest you pay on your rental property. Income tax forms When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Income tax forms Chapter 4 of Publication 535 explains mortgage interest in detail. Income tax forms Expenses paid to obtain a mortgage. Income tax forms   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Income tax forms These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Income tax forms Form 1098, Mortgage Interest Statement. Income tax forms   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. Income tax forms If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Income tax forms Attach a statement to your return showing the name and address of the other person. Income tax forms On the dotted line next to line 13, enter “See attached. Income tax forms ” Legal and other professional fees. Income tax forms   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. Income tax forms For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Income tax forms You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Income tax forms Local benefit taxes. Income tax forms   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Income tax forms These charges are nondepreciable capital expenditures and must be added to the basis of your property. Income tax forms However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Income tax forms Local transportation expenses. Income tax forms   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Income tax forms However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Income tax forms See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Income tax forms   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Income tax forms For 2013, the standard mileage rate for business use is 56. Income tax forms 5 cents per mile. Income tax forms For more information, see chapter 4 of Publication 463. Income tax forms    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Income tax forms In addition, you must complete Form 4562, Part V, and attach it to your tax return. Income tax forms Pre-rental expenses. Income tax forms   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Income tax forms Rental of equipment. Income tax forms   You can deduct the rent you pay for equipment that you use for rental purposes. Income tax forms However, in some cases, lease contracts are actually purchase contracts. Income tax forms If so, you cannot deduct these payments. Income tax forms You can recover the cost of purchased equipment through depreciation. Income tax forms Rental of property. Income tax forms   You can deduct the rent you pay for property that you use for rental purposes. Income tax forms If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Income tax forms Travel expenses. Income tax forms   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Income tax forms You must properly allocate your expenses between rental and nonrental activities. Income tax forms You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Income tax forms The cost of improvements is recovered by taking depreciation. Income tax forms For information on travel expenses, see chapter 1 of Publication 463. Income tax forms    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Income tax forms Uncollected rent. Income tax forms   If you are a cash basis taxpayer, do not deduct uncollected rent. Income tax forms Because you have not included it in your income, it is not deductible. Income tax forms   If you use an accrual method, report income when you earn it. Income tax forms If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Income tax forms See chapter 10 of Publication 535 for more information about business bad debts. Income tax forms Vacant rental property. Income tax forms   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Income tax forms However, you cannot deduct any loss of rental income for the period the property is vacant. Income tax forms Vacant while listed for sale. Income tax forms   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Income tax forms If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Income tax forms Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. Income tax forms These charges are also called loan origination fees, maximum loan charges, or premium charges. Income tax forms Any of these charges (points) that are solely for the use of money are interest. Income tax forms Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. Income tax forms The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Income tax forms In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). Income tax forms The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. Income tax forms If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Income tax forms De minimis OID. Income tax forms   The OID is de minimis if it is less than one-fourth of 1% (. Income tax forms 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). Income tax forms   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. Income tax forms On a constant-yield basis over the term of the loan. Income tax forms On a straight line basis over the term of the loan. Income tax forms In proportion to stated interest payments. Income tax forms In its entirety at maturity of the loan. Income tax forms You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. Income tax forms Example. Income tax forms Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. Income tax forms The loan is to be repaid over 30 years. Income tax forms During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Income tax forms When the loan was made, she paid $1,500 in points to the lender. Income tax forms The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Income tax forms Carol determines that the points (OID) she paid are de minimis based on the following computation. Income tax forms Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Income tax forms 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Income tax forms Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. Income tax forms Under the straight line method, she can deduct $50 each year for 30 years. Income tax forms Constant-yield method. Income tax forms   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Income tax forms   You figure your deduction for the first year in the following manner. Income tax forms Determine the issue price of the loan. Income tax forms If you paid points on the loan, the issue price generally is the difference between the principal and the points. Income tax forms Multiply the result in (1) by the yield to maturity (defined later). Income tax forms Subtract any qualified stated interest payments (defined later) from the result in (2). Income tax forms This is the OID you can deduct in the first year. Income tax forms Yield to maturity (YTM). Income tax forms   This rate is generally shown in the literature you receive from your lender. Income tax forms If you do not have this information, consult your lender or tax advisor. Income tax forms In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. Income tax forms Qualified stated interest (QSI). Income tax forms   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. Income tax forms Example—Year 1. Income tax forms The facts are the same as in the previous example. Income tax forms The yield to maturity on Carol's loan is 10. Income tax forms 2467%, compounded annually. Income tax forms She figured the amount of points (OID) she could deduct in 2013 as follows. Income tax forms Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Income tax forms 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. Income tax forms To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Income tax forms Then follow steps (2) and (3), earlier. Income tax forms Example—Year 2. Income tax forms Carol figured the deduction for 2014 as follows. Income tax forms Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Income tax forms 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Income tax forms    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. Income tax forms A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Income tax forms However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. Income tax forms Points when loan refinance is more than the previous outstanding balance. Income tax forms   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Income tax forms For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. Income tax forms Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Income tax forms Improvements. Income tax forms   You must capitalize any expense you pay to improve your rental property. Income tax forms An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Income tax forms Betterments. Income tax forms   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Income tax forms Restoration. Income tax forms   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Income tax forms Adaptation. Income tax forms   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Income tax forms Separate the costs of repairs and improvements, and keep accurate records. Income tax forms You will need to know the cost of improvements when you sell or depreciate your property. Income tax forms The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Income tax forms Table 1-1. Income tax forms Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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The Income Tax Forms

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