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Irs Income Tax Forms 2010

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Irs Income Tax Forms 2010

Irs income tax forms 2010 1. Irs income tax forms 2010   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Irs income tax forms 2010 For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Irs income tax forms 2010 If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Irs income tax forms 2010 Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Irs income tax forms 2010 Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Irs income tax forms 2010 Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Irs income tax forms 2010 Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Irs income tax forms 2010 3. Irs income tax forms 2010 If your organization is a central organization with exempt status, see Group Exemption Letter , later. Irs income tax forms 2010 All applications must be signed by an authorized individual. Irs income tax forms 2010 Form 1023, Application for Recognition of Exemption. Irs income tax forms 2010   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Irs income tax forms 2010 Form 1024, Application for Recognition of Exemption Under Section 501(a). Irs income tax forms 2010    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Irs income tax forms 2010 , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Irs income tax forms 2010 , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Irs income tax forms 2010 of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Irs income tax forms 2010  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Irs income tax forms 2010 Letter application. Irs income tax forms 2010   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Irs income tax forms 2010 See Required Inclusions for the information to include with the letter application. Irs income tax forms 2010 Form 1028. Irs income tax forms 2010   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Irs income tax forms 2010 You must also submit Form 8718. Irs income tax forms 2010 Form 8871. Irs income tax forms 2010    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Irs income tax forms 2010 See Political Organization Income Tax Return , later. Irs income tax forms 2010    Some organizations do not have to use specific application forms. Irs income tax forms 2010 The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Irs income tax forms 2010 It is also shown in the Organization Reference Chart, later. Irs income tax forms 2010 Power of attorney. Irs income tax forms 2010   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Irs income tax forms 2010 The power of attorney must specifically authorize an individual to represent your organization. Irs income tax forms 2010 You cannot name an organization, firm, etc. Irs income tax forms 2010 as your representative. Irs income tax forms 2010 Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Irs income tax forms 2010 The categories of individuals who can represent you before the IRS are listed on the form. Irs income tax forms 2010 Non-exemption for terrorist organizations. Irs income tax forms 2010   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Irs income tax forms 2010 User fee. Irs income tax forms 2010   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Irs income tax forms 2010 If you are filing Form 1023, user fee information is included in Part XI. Irs income tax forms 2010 If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Irs income tax forms 2010 and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Irs income tax forms 2010 Your payment must accompany your request. Irs income tax forms 2010 The IRS will not process a request unless the fee has been paid. Irs income tax forms 2010    For the current user fee amount and processing time for applications go to IRS. Irs income tax forms 2010 gov and select “Charities and Non-Profits” from the buttons near the top. Irs income tax forms 2010 Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Irs income tax forms 2010 You can also call 1-877-829-5500. Irs income tax forms 2010 Required Inclusions Employer identification number (EIN). Irs income tax forms 2010   Every exempt organization must have an EIN, whether or not it has any employees. Irs income tax forms 2010 An EIN is required before an exemption application is submitted. Irs income tax forms 2010 Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Irs income tax forms 2010 The EIN is issued immediately once the application information is validated. Irs income tax forms 2010 By telephone at 1-800-829-4933, from 7:00 a. Irs income tax forms 2010 m. Irs income tax forms 2010 to 7:00 p. Irs income tax forms 2010 m. Irs income tax forms 2010 local time, Monday through Friday. Irs income tax forms 2010 The EIN is provided over the phone to an authorized individual. Irs income tax forms 2010 By mailing or faxing Form SS-4, Application for Employer Identification Number. Irs income tax forms 2010 If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Irs income tax forms 2010    Use only one method for each entity so you do not receive more than one EIN for an entity. Irs income tax forms 2010   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Irs income tax forms 2010 Organizing documents. Irs income tax forms 2010   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Irs income tax forms 2010   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Irs income tax forms 2010 (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Irs income tax forms 2010 ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Irs income tax forms 2010 Bylaws. Irs income tax forms 2010   Bylaws alone are not organizing documents. Irs income tax forms 2010 However, if your organization has adopted bylaws, include a current copy. Irs income tax forms 2010 The bylaws need not be signed if submitted as an attachment. Irs income tax forms 2010   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Irs income tax forms 2010    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Irs income tax forms 2010 Conformed copy. Irs income tax forms 2010   A conformed copy is a copy that agrees with the original and all amendments to it. Irs income tax forms 2010 If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Irs income tax forms 2010 With either option, the officer must certify that the document is a complete and accurate copy of the original. Irs income tax forms 2010 A certificate of incorporation should be approved and dated by an appropriate state official. Irs income tax forms 2010 Attachments. Irs income tax forms 2010    When submitting attachments, every attachment should show your organization's name and EIN. Irs income tax forms 2010 It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Irs income tax forms 2010 Original documents. Irs income tax forms 2010   Do not submit original documents because they become part of the IRS file and cannot be returned. Irs income tax forms 2010 Description of activities. Irs income tax forms 2010   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Irs income tax forms 2010 When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Irs income tax forms 2010   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Irs income tax forms 2010 The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Irs income tax forms 2010   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Irs income tax forms 2010   Your application should describe completely and in detail your past, present, and planned activities. Irs income tax forms 2010 Financial data. Irs income tax forms 2010   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Irs income tax forms 2010 For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Irs income tax forms 2010   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Irs income tax forms 2010 Exempt status established in application. Irs income tax forms 2010   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Irs income tax forms 2010 Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Irs income tax forms 2010 If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Irs income tax forms 2010 Incomplete application. Irs income tax forms 2010   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Irs income tax forms 2010 The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Irs income tax forms 2010   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Irs income tax forms 2010   Generally, the user fee will not be refunded if an incomplete application is filed. Irs income tax forms 2010   Additional information may be requested if necessary to clarify the nature of your organization. Irs income tax forms 2010 Application made under wrong paragraph of section 501(c). Irs income tax forms 2010   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Irs income tax forms 2010 If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Irs income tax forms 2010 It must also supply any additional information required for the application under the new paragraph. Irs income tax forms 2010 Different application form needed. Irs income tax forms 2010   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Irs income tax forms 2010 Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Irs income tax forms 2010 If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Irs income tax forms 2010   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Irs income tax forms 2010 This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Irs income tax forms 2010 IRS responses. Irs income tax forms 2010   Organizations that submit a complete application will receive an acknowledgment from the IRS. Irs income tax forms 2010 Others will receive a letter requesting more information or returning an incomplete application. Irs income tax forms 2010 Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Irs income tax forms 2010 These letters will be sent out as soon as possible after receipt of the organization's application. Irs income tax forms 2010 Withdrawal of application. Irs income tax forms 2010   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Irs income tax forms 2010 However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Irs income tax forms 2010 The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Irs income tax forms 2010 Requests for withholding of information from the public. Irs income tax forms 2010   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Irs income tax forms 2010 The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Irs income tax forms 2010 )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Irs income tax forms 2010 Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Irs income tax forms 2010 ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Irs income tax forms 2010 Be filed with the office where your organization files the documents in which the material to be withheld is contained. Irs income tax forms 2010 Where to file. Irs income tax forms 2010   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Irs income tax forms 2010    Form 8940, Request for Miscellaneous Determination. Irs income tax forms 2010 You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Irs income tax forms 2010 Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Irs income tax forms 2010 See Form 8940 and instructions for more information. Irs income tax forms 2010 Requests other than applications. Irs income tax forms 2010 Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Irs income tax forms 2010 ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Irs income tax forms 2010 The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Irs income tax forms 2010 R. Irs income tax forms 2010 B. Irs income tax forms 2010 237. Irs income tax forms 2010 Referral to EO Technical. Irs income tax forms 2010   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Irs income tax forms 2010 EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Irs income tax forms 2010 An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Irs income tax forms 2010 If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Irs income tax forms 2010 Reminder. Irs income tax forms 2010   The law requires payment of a user fee for determination letter requests. Irs income tax forms 2010 Go to IRS. Irs income tax forms 2010 gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Irs income tax forms 2010 Payment must accompany each request. Irs income tax forms 2010 Rulings and Determination Letters Elimination of the advance public charity status. Irs income tax forms 2010   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Irs income tax forms 2010 Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Irs income tax forms 2010 The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Irs income tax forms 2010 See Elimination of the Advance Ruling Process . Irs income tax forms 2010 An organization must describe fully the activities in which it expects to engage. Irs income tax forms 2010 This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Irs income tax forms 2010 When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Irs income tax forms 2010 Adverse determination. Irs income tax forms 2010   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Irs income tax forms 2010 An organization can appeal a proposed adverse ruling or determination letter. Irs income tax forms 2010 See Appeal Procedures , later. Irs income tax forms 2010 Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Irs income tax forms 2010 (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Irs income tax forms 2010 ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Irs income tax forms 2010 If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Irs income tax forms 2010 If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Irs income tax forms 2010 A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Irs income tax forms 2010 Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Irs income tax forms 2010 Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Irs income tax forms 2010 When revocation takes effect. Irs income tax forms 2010   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Irs income tax forms 2010 Material change in organization. Irs income tax forms 2010   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Irs income tax forms 2010 Relief from retroactivity. Irs income tax forms 2010   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Irs income tax forms 2010 For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Irs income tax forms 2010 R. Irs income tax forms 2010 B. Irs income tax forms 2010 126, sec. Irs income tax forms 2010 13 (or later update). Irs income tax forms 2010 Foundations. Irs income tax forms 2010   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Irs income tax forms 2010 Written notice. Irs income tax forms 2010   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Irs income tax forms 2010   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Irs income tax forms 2010 The appeal procedures are discussed next. Irs income tax forms 2010 Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Irs income tax forms 2010 This process does not apply to determinations issued by EO Technical. Irs income tax forms 2010 Your organization must submit a statement of its views fully explaining its reasoning. Irs income tax forms 2010 The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Irs income tax forms 2010 Representation. Irs income tax forms 2010   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Irs income tax forms 2010 Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Irs income tax forms 2010   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Irs income tax forms 2010 Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Irs income tax forms 2010 These forms can be obtained from the IRS. Irs income tax forms 2010 For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Irs income tax forms 2010 Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Irs income tax forms 2010 If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Irs income tax forms 2010 For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Irs income tax forms 2010 The appeal should include the following information. Irs income tax forms 2010 The organization's name, address, daytime telephone number, and employer identification number. Irs income tax forms 2010 A statement that the organization wants to protest the determination. Irs income tax forms 2010 A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Irs income tax forms 2010 A statement of facts supporting the organization's position in any contested factual issue. Irs income tax forms 2010 A statement outlining the law or other authority the organization is relying on. Irs income tax forms 2010 A statement as to whether a conference at the Appeals Office is desired. Irs income tax forms 2010 The statement of facts in item 4 must be declared true under penalties of perjury. Irs income tax forms 2010 This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Irs income tax forms 2010 ”           Signature. Irs income tax forms 2010   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Irs income tax forms 2010 Be sure the appeal contains all of the information requested. Irs income tax forms 2010 Incomplete appeals will be returned for completion. Irs income tax forms 2010 If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Irs income tax forms 2010 The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Irs income tax forms 2010 An adverse decision can be appealed to the courts (discussed later). Irs income tax forms 2010 The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Irs income tax forms 2010 If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Irs income tax forms 2010 Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Irs income tax forms 2010 EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Irs income tax forms 2010 Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Irs income tax forms 2010 The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Irs income tax forms 2010 In the case of a late-filed application, requesting relief under Regulations section 301. Irs income tax forms 2010 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Irs income tax forms 2010 The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Irs income tax forms 2010 Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Irs income tax forms 2010 The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Irs income tax forms 2010 An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Irs income tax forms 2010 270-day period. Irs income tax forms 2010   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Irs income tax forms 2010 See Application Procedures , earlier, for information needed to complete Form 1023. Irs income tax forms 2010   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Irs income tax forms 2010 The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Irs income tax forms 2010 Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Irs income tax forms 2010 For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Irs income tax forms 2010 S. Irs income tax forms 2010 District Court or the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Court of Federal Claims. Irs income tax forms 2010 Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Irs income tax forms 2010 For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Irs income tax forms 2010 In certain situations, your organization can file suit for a declaratory judgment in the U. Irs income tax forms 2010 S. Irs income tax forms 2010 District Court for the District of Columbia, the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Court of Federal Claims, or the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Tax Court. Irs income tax forms 2010 This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Irs income tax forms 2010 However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Irs income tax forms 2010 Adverse notice of final determination. Irs income tax forms 2010   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Irs income tax forms 2010 Favorable court rulings - IRS procedure. Irs income tax forms 2010   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Irs income tax forms 2010 Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Irs income tax forms 2010 A central organization is an organization that has one or more subordinates under its general supervision or control. Irs income tax forms 2010 A subordinate organization is a chapter, local, post, or unit of a central organization. Irs income tax forms 2010 A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Irs income tax forms 2010 A subordinate organization may or may not be incorporated, but it must have an organizing document. Irs income tax forms 2010 A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Irs income tax forms 2010 A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Irs income tax forms 2010 If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Irs income tax forms 2010 If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Irs income tax forms 2010 If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Irs income tax forms 2010 Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Irs income tax forms 2010 You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Irs income tax forms 2010 This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Irs income tax forms 2010 A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Irs income tax forms 2010 If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Irs income tax forms 2010 It need not forward documents already submitted. Irs income tax forms 2010 However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Irs income tax forms 2010 Employer identification number. Irs income tax forms 2010   The central organization must have an EIN before it submits a completed exemption or group exemption application. Irs income tax forms 2010 Each subordinate must have its own EIN, even if it has no employees. Irs income tax forms 2010 When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Irs income tax forms 2010 Information required for subordinate organizations. Irs income tax forms 2010   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Irs income tax forms 2010 The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Irs income tax forms 2010 Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Irs income tax forms 2010 A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Irs income tax forms 2010 A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Irs income tax forms 2010 An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Irs income tax forms 2010 A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Irs income tax forms 2010 A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Irs income tax forms 2010 If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Irs income tax forms 2010 For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Irs income tax forms 2010 B. Irs income tax forms 2010 230 and Revenue Procedure 75-50, 1975-2 C. Irs income tax forms 2010 B. Irs income tax forms 2010 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Irs income tax forms 2010 For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Irs income tax forms 2010 B. Irs income tax forms 2010 158, have been met. Irs income tax forms 2010 A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Irs income tax forms 2010 A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Irs income tax forms 2010 New 501(c)(3) organizations that want to be included. Irs income tax forms 2010   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Irs income tax forms 2010 The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Irs income tax forms 2010 Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Irs income tax forms 2010 The continued existence of the central organization. Irs income tax forms 2010 The continued qualification of the central organization for exemption under section 501(c). Irs income tax forms 2010 The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Irs income tax forms 2010 The annual filing of an information return (Form 990, for example) by the central organization if required. Irs income tax forms 2010 The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Irs income tax forms 2010 Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Irs income tax forms 2010 Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Irs income tax forms 2010 A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Irs income tax forms 2010 Subordinates that have changed their names or addresses during the year. Irs income tax forms 2010 Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Irs income tax forms 2010 Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Irs income tax forms 2010 An annotated directory of subordinates will not be accepted for this purpose. Irs income tax forms 2010 If there were none of the above changes, the central organization must submit a statement to that effect. Irs income tax forms 2010 The same information about new subordinates that was required in the initial application for group exemption. Irs income tax forms 2010 (This information is listed in items 1 through 10, under Information required for subordinate organizations. Irs income tax forms 2010 , earlier. Irs income tax forms 2010 ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Irs income tax forms 2010 The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Irs income tax forms 2010 Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Irs income tax forms 2010 When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Irs income tax forms 2010 However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Irs income tax forms 2010 The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Irs income tax forms 2010 Prev  Up  Next   Home   More Online Publications
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Weigh Your Options

Fixed rate and adjustable rate mortgages are the two main types of mortgages, but there is a wide variety of other mortgage products available. Below are pros and cons of just a few of the mortgage products you may want to consider.

Type of Mortgage

Pros Cons
Fixed-rate mortgage No surprises The interest rate stays the same over the entire term, usually 15, 20 or 30 years. If interest rates fall, you could be stuck paying a higher rate.
Adjustable-rate (ARM) or variable-rate mortgage Usually offers a lower initial rate of interest than fixed-rate loans. After an initial period, rates fluctuate over the life of the loan When interest rates rise, generally so do your loan payments.
FHA (Federal Housing Administration) loan Allows buyers who may not qualify for a home loan to obtain one Low down payment. The size of your loan may be limited.
VA loan Guaranteed loans for eligible veterans, active duty personnel and surviving spouses Offers competitive rates, low or no down payments. The size of your loan may be limited.
Balloon mortgage Usually a fixed rate loan with relatively low payments for a fixed period. After an initial period, the entire balance of the loan is due immediately This type of loan may be risky for some borrowers.
Interest-only Borrower pays only the interest on the loan, in monthly payments, for a fixed term. After an initial period, the balance of the loan is due. This could mean much higher payments, paying a lump sum or refinancing.
Reverse mortgage Allows seniors to convert equity in their homes to cash; you don't have to pay back the loan and interest as long as you live in the house. Subject to aggressive lending practices and false advertising promises, particularly by lenders that prey on seniors. Check to make sure the loan is Federally insured.

The Irs Income Tax Forms 2010

Irs income tax forms 2010 31. Irs income tax forms 2010   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Irs income tax forms 2010 Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Irs income tax forms 2010 Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Irs income tax forms 2010 Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. Irs income tax forms 2010  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). Irs income tax forms 2010 El NIIT es un impuesto de 3. Irs income tax forms 2010 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. Irs income tax forms 2010 Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. Irs income tax forms 2010 Para más información sobre el NIIT, visite www. Irs income tax forms 2010 irs. Irs income tax forms 2010 gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. Irs income tax forms 2010 Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. Irs income tax forms 2010 Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. Irs income tax forms 2010 Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. Irs income tax forms 2010 (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). Irs income tax forms 2010 En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. Irs income tax forms 2010 Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. Irs income tax forms 2010 Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. Irs income tax forms 2010 La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . Irs income tax forms 2010 Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. Irs income tax forms 2010 Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . Irs income tax forms 2010 Padres casados. Irs income tax forms 2010   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Irs income tax forms 2010 Padres que no viven juntos. Irs income tax forms 2010   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. Irs income tax forms 2010 Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. Irs income tax forms 2010   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. Irs income tax forms 2010 Padres divorciados. Irs income tax forms 2010   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. Irs income tax forms 2010 Padre o madre con custodia que se ha vuelto a casar. Irs income tax forms 2010   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. Irs income tax forms 2010 Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. Irs income tax forms 2010 No utilice la declaración del padre o de la madre sin custodia. Irs income tax forms 2010   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Irs income tax forms 2010 Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . Irs income tax forms 2010 Padres que nunca se han casado. Irs income tax forms 2010   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. Irs income tax forms 2010 Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . Irs income tax forms 2010 Padre viudo o madre viuda que se vuelve a casar. Irs income tax forms 2010   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. Irs income tax forms 2010 En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . Irs income tax forms 2010 Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. Irs income tax forms 2010 En tal caso, su hijo no estará obligado a presentar una declaración. Irs income tax forms 2010 Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. Irs income tax forms 2010 Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). Irs income tax forms 2010 Los ingresos brutos del hijo eran menos de $10,000. Irs income tax forms 2010 El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. Irs income tax forms 2010 El hijo no presenta una declaración conjunta correspondiente al año actual. Irs income tax forms 2010 No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. Irs income tax forms 2010 No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. Irs income tax forms 2010 Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. Irs income tax forms 2010 (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). Irs income tax forms 2010 Estas condiciones se hallan también en la Figura 31-A. Irs income tax forms 2010 Determinados cumpleaños el 1 de enero. Irs income tax forms 2010   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. Irs income tax forms 2010 Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. Irs income tax forms 2010   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. Irs income tax forms 2010 Usted no puede optar por declarar los intereses y dividendos de tal hijo. Irs income tax forms 2010 Estudiante a tiempo completo. Irs income tax forms 2010   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. Irs income tax forms 2010 El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Irs income tax forms 2010 Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Irs income tax forms 2010 Cómo optar por incluir los ingresos de su hijo. Irs income tax forms 2010   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. Irs income tax forms 2010 (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). Irs income tax forms 2010 Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. Irs income tax forms 2010 Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. Irs income tax forms 2010 Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. Irs income tax forms 2010 La tasa impositiva podría ser más alta. Irs income tax forms 2010   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. Irs income tax forms 2010 Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. Irs income tax forms 2010 No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. Irs income tax forms 2010 Deducciones que no puede tomar. Irs income tax forms 2010   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. Irs income tax forms 2010 La deducción estándar adicional si el hijo es ciego. Irs income tax forms 2010 La deducción por una multa por el retiro prematuro de los ahorros de su hijo. Irs income tax forms 2010 Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). Irs income tax forms 2010 Deducciones o créditos reducidos. Irs income tax forms 2010   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). Irs income tax forms 2010 Deducciones por intereses sobre un préstamo de estudios. Irs income tax forms 2010 Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. Irs income tax forms 2010 Crédito por gastos del cuidado de hijos y dependientes. Irs income tax forms 2010 Crédito tributario por hijos. Irs income tax forms 2010 Créditos tributarios por estudios. Irs income tax forms 2010 Crédito por ingreso del trabajo. Irs income tax forms 2010 Figura 31-A. Irs income tax forms 2010 ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. Irs income tax forms 2010 Figura 31–A. Irs income tax forms 2010 ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. Irs income tax forms 2010   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. Irs income tax forms 2010 Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. Irs income tax forms 2010 Vea el capítulo 4 para más información. Irs income tax forms 2010 Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. Irs income tax forms 2010 A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. Irs income tax forms 2010 La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. Irs income tax forms 2010 A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. Irs income tax forms 2010 Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. Irs income tax forms 2010 Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. Irs income tax forms 2010 Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. Irs income tax forms 2010 Distribuciones de ganancias de capital y dividendos calificados. Irs income tax forms 2010   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Irs income tax forms 2010 Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Irs income tax forms 2010 Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. Irs income tax forms 2010 Este impuesto se suma al impuesto calculado sobre los ingresos suyos. Irs income tax forms 2010 Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. Irs income tax forms 2010 Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. Irs income tax forms 2010 Marque el recuadro a de la línea 44 del Formulario 1040. Irs income tax forms 2010 Figura 31-B. Irs income tax forms 2010 ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. Irs income tax forms 2010 Figura 31-B. Irs income tax forms 2010 ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. Irs income tax forms 2010 Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. Irs income tax forms 2010 Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. Irs income tax forms 2010 Cuándo se tiene que presentar el Formulario 8615. Irs income tax forms 2010   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. Irs income tax forms 2010 El hijo está obligado a presentar una declaración para 2013. Irs income tax forms 2010 Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. Irs income tax forms 2010 Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. Irs income tax forms 2010 El hijo no presenta una declaración conjunta para 2013. Irs income tax forms 2010 Estas condiciones se hallan también en la Figura 31-B. Irs income tax forms 2010 Ingreso del trabajo. Irs income tax forms 2010   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. Irs income tax forms 2010 No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. Irs income tax forms 2010 Manutención. Irs income tax forms 2010   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. Irs income tax forms 2010 Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. Irs income tax forms 2010 Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. Irs income tax forms 2010 Vea el capítulo 3 para más detalles acerca de la manutención. Irs income tax forms 2010 Determinados cumpleaños el 1 de enero. Irs income tax forms 2010   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. Irs income tax forms 2010    SI un hijo nació. Irs income tax forms 2010 . Irs income tax forms 2010 . Irs income tax forms 2010 ENTONCES, al finalizar 2013, se considera que el hijo tiene. Irs income tax forms 2010 . Irs income tax forms 2010 . Irs income tax forms 2010 el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. Irs income tax forms 2010 El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Irs income tax forms 2010  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Irs income tax forms 2010  ***No utilice el Formulario 8615 para este hijo. Irs income tax forms 2010 Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. Irs income tax forms 2010 (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). Irs income tax forms 2010 En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. Irs income tax forms 2010 Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. Irs income tax forms 2010 Padre o madre con año tributario distinto. Irs income tax forms 2010   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. Irs income tax forms 2010 Si no se obtiene a tiempo la información de la declaración del padre o de la madre. Irs income tax forms 2010   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. Irs income tax forms 2010   Puede utilizar cualquier cálculo aproximado razonable. Irs income tax forms 2010 Dicho cálculo puede derivarse de información de la declaración del año anterior. Irs income tax forms 2010 Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. Irs income tax forms 2010    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. Irs income tax forms 2010 S. Irs income tax forms 2010 Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. Irs income tax forms 2010   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). Irs income tax forms 2010 Las prórrogas se explican en el capítulo 1 . Irs income tax forms 2010 Paso 1. Irs income tax forms 2010 Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. Irs income tax forms 2010 Para hacerlo, utilice la Parte I del Formulario 8615. Irs income tax forms 2010 Línea 1 (ingresos no derivados del trabajo). Irs income tax forms 2010   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. Irs income tax forms 2010 Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. Irs income tax forms 2010 No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. Irs income tax forms 2010   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. Irs income tax forms 2010   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. Irs income tax forms 2010 Definición de los ingresos no derivados del trabajo. Irs income tax forms 2010   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. Irs income tax forms 2010 Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. Irs income tax forms 2010 Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). Irs income tax forms 2010 Ingresos no sujetos a impuestos. Irs income tax forms 2010   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. Irs income tax forms 2010 No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. Irs income tax forms 2010 Ingresos procedentes de bienes recibidos como regalo. Irs income tax forms 2010   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. Irs income tax forms 2010 Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. Irs income tax forms 2010   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. Irs income tax forms 2010 Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). Irs income tax forms 2010 Ejemplo. Irs income tax forms 2010 Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. Irs income tax forms 2010 Los ingresos no derivados del trabajo de Amanda son $2,100. Irs income tax forms 2010 Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). Irs income tax forms 2010 Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. Irs income tax forms 2010 No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. Irs income tax forms 2010 Ingresos provenientes de fideicomisos. Irs income tax forms 2010   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. Irs income tax forms 2010   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. Irs income tax forms 2010 Línea 2 (deducciones). Irs income tax forms 2010   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. Irs income tax forms 2010   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. Irs income tax forms 2010 Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. Irs income tax forms 2010   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. Irs income tax forms 2010 Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. Irs income tax forms 2010   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Irs income tax forms 2010 Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. Irs income tax forms 2010 Vea el capítulo 28 para más información. Irs income tax forms 2010 Ejemplo 1. Irs income tax forms 2010 Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. Irs income tax forms 2010 Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. Irs income tax forms 2010 Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. Irs income tax forms 2010 En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. Irs income tax forms 2010 Ejemplo 2. Irs income tax forms 2010 Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. Irs income tax forms 2010 No tiene otros ingresos. Irs income tax forms 2010 Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. Irs income tax forms 2010 Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). Irs income tax forms 2010 La cantidad de la línea 2 es $2,050. Irs income tax forms 2010 Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. Irs income tax forms 2010 Línea 3. Irs income tax forms 2010   De la línea 1 reste la línea 2 y anote el resultado en esta línea. Irs income tax forms 2010 Si es cero o menos, no llene el resto del formulario. Irs income tax forms 2010 No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Irs income tax forms 2010 Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Irs income tax forms 2010 Línea 4 (ingresos tributables del hijo). Irs income tax forms 2010   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. Irs income tax forms 2010   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. Irs income tax forms 2010 Línea 5 (ingresos netos no derivados del trabajo). Irs income tax forms 2010   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. Irs income tax forms 2010 Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. Irs income tax forms 2010 Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. Irs income tax forms 2010   Si es cero o menos, no llene el resto del formulario. Irs income tax forms 2010 No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Irs income tax forms 2010 Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Irs income tax forms 2010 Paso 2. Irs income tax forms 2010 Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. Irs income tax forms 2010 El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. Irs income tax forms 2010 Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. Irs income tax forms 2010 Por ejemplo, no vuelva a calcular la deducción por gastos médicos. Irs income tax forms 2010 Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. Irs income tax forms 2010 Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. Irs income tax forms 2010 Línea 6 (ingresos tributables del padre o de la madre). Irs income tax forms 2010   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. Irs income tax forms 2010   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. Irs income tax forms 2010 Línea 7 (ingresos netos no derivados del trabajo de otros hijos). Irs income tax forms 2010   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. Irs income tax forms 2010 No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. Irs income tax forms 2010 Ejemplo. Irs income tax forms 2010 Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. Irs income tax forms 2010 Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. Irs income tax forms 2010 La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). Irs income tax forms 2010 La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). Irs income tax forms 2010 Si no está disponible la información de los otros hijos. Irs income tax forms 2010   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. Irs income tax forms 2010 Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. Irs income tax forms 2010 Línea 11 (impuesto provisional). Irs income tax forms 2010   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. Irs income tax forms 2010 Éste es el impuesto provisional. Irs income tax forms 2010   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. Irs income tax forms 2010 Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. Irs income tax forms 2010 Líneas 12a y 12b (dividiendo el impuesto provisional). Irs income tax forms 2010   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. Irs income tax forms 2010 Esto se hace en las líneas 12a, 12b y 13. Irs income tax forms 2010 Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. Irs income tax forms 2010 Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. Irs income tax forms 2010 Ejemplo. Irs income tax forms 2010 En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. Irs income tax forms 2010 La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). Irs income tax forms 2010 El número decimal en la línea 12b es . Irs income tax forms 2010 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . Irs income tax forms 2010 333     $2,400   Paso 3. Irs income tax forms 2010 Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. Irs income tax forms 2010 Éste es el impuesto del hijo. Irs income tax forms 2010 Se calcula en las líneas 14 a 18 del Formulario 8615. Irs income tax forms 2010 Impuesto mínimo alternativo. Irs income tax forms 2010   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. Irs income tax forms 2010 Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. Irs income tax forms 2010    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. Irs income tax forms 2010 Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. Irs income tax forms 2010 Prev  Up  Next   Home   More Online Publications