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Pa Tax Forms 2011

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Pa Tax Forms 2011

Pa tax forms 2011 Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. Pa tax forms 2011 The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. Pa tax forms 2011 If you are requesting relief for more than three tax years, you must file an additional Form 8857. Pa tax forms 2011 The IRS will review your Form 8857 and let you know if you qualify. Pa tax forms 2011 A completed Form 8857 is shown later. Pa tax forms 2011 When to file Form 8857. Pa tax forms 2011   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. Pa tax forms 2011 The following are some of the ways you may become aware of such a liability. Pa tax forms 2011 The IRS is examining your tax return and proposing to increase your tax liability. Pa tax forms 2011 The IRS sends you a notice. Pa tax forms 2011   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. Pa tax forms 2011 (But see the exceptions below for different filing deadlines that apply. Pa tax forms 2011 ) For this reason, do not delay filing because you do not have all the documentation. Pa tax forms 2011   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. Pa tax forms 2011 The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. Pa tax forms 2011 This includes the filing of a proof of claim in a bankruptcy proceeding. Pa tax forms 2011 The filing of a suit by the United States against you to collect the joint liability. Pa tax forms 2011 The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. Pa tax forms 2011 The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. Pa tax forms 2011 Exception for equitable relief. Pa tax forms 2011   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. Pa tax forms 2011 irs. Pa tax forms 2011 gov/irb/2011-32_IRB/ar11. Pa tax forms 2011 html) expanding the amount of time to request equitable relief. Pa tax forms 2011 The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. Pa tax forms 2011 Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. Pa tax forms 2011 In certain cases, the 10-year period is suspended. Pa tax forms 2011 The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. Pa tax forms 2011 See Pub. Pa tax forms 2011 594, The IRS Collection Process, for details. Pa tax forms 2011 Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. Pa tax forms 2011 But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. Pa tax forms 2011 See Pub. Pa tax forms 2011 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. Pa tax forms 2011 Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. Pa tax forms 2011 Exception for relief based on community property laws. Pa tax forms 2011   If you are requesting relief based on community property laws, a different filing deadline applies. Pa tax forms 2011 See Relief from liability arising from community property law discussed later under Community Property Laws . Pa tax forms 2011 Form 8857 filed by or on behalf of a decedent. Pa tax forms 2011   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. Pa tax forms 2011 An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. Pa tax forms 2011 For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. Pa tax forms 2011 Situations in which you are not entitled to relief. Pa tax forms 2011   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. Pa tax forms 2011 In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. Pa tax forms 2011 In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. Pa tax forms 2011 You entered into an offer in compromise with the IRS. Pa tax forms 2011 You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. Pa tax forms 2011 Exception for agreements relating to TEFRA partnership proceedings. Pa tax forms 2011   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. Pa tax forms 2011 (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. Pa tax forms 2011 ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). Pa tax forms 2011 Transferee liability not affected by innocent spouse relief provisions. Pa tax forms 2011   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. Pa tax forms 2011 Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. Pa tax forms 2011 Example. Pa tax forms 2011 Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. Pa tax forms 2011 Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. Pa tax forms 2011 In August 2010, the IRS assessed a deficiency for the 2008 return. Pa tax forms 2011 The items causing the deficiency belong to Herb. Pa tax forms 2011 Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. Pa tax forms 2011 However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. Pa tax forms 2011 The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. Pa tax forms 2011 There are no exceptions, even for victims of spousal abuse or domestic violence. Pa tax forms 2011 We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. Pa tax forms 2011 If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. Pa tax forms 2011 However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. Pa tax forms 2011 If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. Pa tax forms 2011 Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. Pa tax forms 2011 The IRS sends you a final determination letter regarding your request for relief. Pa tax forms 2011 You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. Pa tax forms 2011 If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. Pa tax forms 2011 The United States Tax Court is an independent judicial body and is not part of the IRS. Pa tax forms 2011 You must file a petition with the United States Tax Court in order for it to review your request for relief. Pa tax forms 2011 You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. Pa tax forms 2011 If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. Pa tax forms 2011 You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. Pa tax forms 2011 ustaxcourt. Pa tax forms 2011 gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. Pa tax forms 2011 Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Pa tax forms 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Pa tax forms 2011 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Pa tax forms 2011 Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. Pa tax forms 2011 Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. Pa tax forms 2011 You did not file a joint return for the tax year. Pa tax forms 2011 You did not include the item of community income in gross income. Pa tax forms 2011 The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Pa tax forms 2011 Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Pa tax forms 2011 Your spouse's (or former spouse's) distributive share of partnership income. Pa tax forms 2011 Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Pa tax forms 2011 Use the appropriate community property law to determine what is separate property. Pa tax forms 2011 Any other income that belongs to your spouse (or former spouse) under community property law. Pa tax forms 2011 You establish that you did not know of, and had no reason to know of, that community income. Pa tax forms 2011 See  Actual Knowledge or Reason To Know , below. Pa tax forms 2011 Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Pa tax forms 2011 See Indications of unfairness for liability arising from community property law, later. Pa tax forms 2011 Actual knowledge or reason to know. Pa tax forms 2011   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. Pa tax forms 2011 Amount of community income unknown. Pa tax forms 2011   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. Pa tax forms 2011 Not knowing the specific amount is not a basis for relief. Pa tax forms 2011 Reason to know. Pa tax forms 2011   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. Pa tax forms 2011 The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. Pa tax forms 2011 The financial situation of you and your spouse (or former spouse). Pa tax forms 2011 Your educational background and business experience. Pa tax forms 2011 Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Pa tax forms 2011 Indications of unfairness for liability arising from community property law. Pa tax forms 2011   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. Pa tax forms 2011   The following are examples of factors the IRS will consider. Pa tax forms 2011 Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). Pa tax forms 2011 Whether your spouse (or former spouse) deserted you. Pa tax forms 2011 Whether you and your spouse have been divorced or separated. Pa tax forms 2011  For other factors see Factors for Determining Whether To Grant Equitable Relief later. Pa tax forms 2011 Benefit from omitted item of community income. Pa tax forms 2011   A benefit includes normal support, but does not include de minimis (small) amounts. Pa tax forms 2011 Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. Pa tax forms 2011   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. Pa tax forms 2011 Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). Pa tax forms 2011 How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. Pa tax forms 2011 Fill in Form 8857 according to the instructions. Pa tax forms 2011 For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. Pa tax forms 2011 However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. Pa tax forms 2011 The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. Pa tax forms 2011 Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Pa tax forms 2011 Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). Pa tax forms 2011 However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. Pa tax forms 2011 The IRS can collect these amounts from either you or your spouse (or former spouse). Pa tax forms 2011 You must meet all of the following conditions to qualify for innocent spouse relief. Pa tax forms 2011 You filed a joint return. Pa tax forms 2011 There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). Pa tax forms 2011 You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). Pa tax forms 2011 See Actual Knowledge or Reason To Know, later. Pa tax forms 2011 Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Pa tax forms 2011 See Indications of Unfairness for Innocent Spouse Relief , later. Pa tax forms 2011 Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. Pa tax forms 2011 A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Pa tax forms 2011 Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. Pa tax forms 2011 Erroneous Items Erroneous items are either of the following. Pa tax forms 2011 Unreported income. Pa tax forms 2011 This is any gross income item received by your spouse (or former spouse) that is not reported. Pa tax forms 2011 Incorrect deduction, credit, or basis. Pa tax forms 2011 This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). Pa tax forms 2011 The following are examples of erroneous items. Pa tax forms 2011 The expense for which the deduction is taken was never paid or incurred. Pa tax forms 2011 For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. Pa tax forms 2011 The expense does not qualify as a deductible expense. Pa tax forms 2011 For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. Pa tax forms 2011 Fines are not deductible. Pa tax forms 2011 No factual argument can be made to support the deductibility of the expense. Pa tax forms 2011 For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. Pa tax forms 2011 Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. Pa tax forms 2011 Actual knowledge. Pa tax forms 2011   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Pa tax forms 2011 You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Pa tax forms 2011 For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. Pa tax forms 2011 Reason to know. Pa tax forms 2011   If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Pa tax forms 2011 You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Pa tax forms 2011   The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. Pa tax forms 2011 The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. Pa tax forms 2011 The financial situation of you and your spouse (or former spouse). Pa tax forms 2011 Your educational background and business experience. Pa tax forms 2011 The extent of your participation in the activity that resulted in the erroneous item. Pa tax forms 2011 Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question. Pa tax forms 2011 Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Pa tax forms 2011 Partial relief when a portion of erroneous item is unknown. Pa tax forms 2011   You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. Pa tax forms 2011 You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. Pa tax forms 2011 Example. Pa tax forms 2011 At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. Pa tax forms 2011 The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. Pa tax forms 2011 You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. Pa tax forms 2011 The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. Pa tax forms 2011 The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. Pa tax forms 2011 Indications of Unfairness for Innocent Spouse Relief The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax. Pa tax forms 2011 The following are examples of factors the IRS will consider. Pa tax forms 2011 Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. Pa tax forms 2011 Whether your spouse (or former spouse) deserted you. Pa tax forms 2011 Whether you and your spouse have been divorced or separated. Pa tax forms 2011 Whether you received a benefit on the return from the understated tax. Pa tax forms 2011 For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. Pa tax forms 2011 Significant benefit. Pa tax forms 2011   A significant benefit is any benefit in excess of normal support. Pa tax forms 2011 Normal support depends on your particular circumstances. Pa tax forms 2011 Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax. Pa tax forms 2011 Example. Pa tax forms 2011 You receive money from your spouse that is beyond normal support. Pa tax forms 2011 The money can be traced to your spouse's lottery winnings that were not reported on your joint return. Pa tax forms 2011 You will be considered to have received a significant benefit from that income. Pa tax forms 2011 This is true even if your spouse gives you the money several years after he or she received it. Pa tax forms 2011 Separation of Liability Relief Under this type of relief, the understated tax (plus interest and penalties) on your joint return is allocated between you and your spouse (or former spouse). Pa tax forms 2011 The understated tax allocated to you is generally the amount you are responsible for. Pa tax forms 2011 This type of relief is available only for unpaid liabilities resulting from the understated tax. Pa tax forms 2011 Refunds are not allowed. Pa tax forms 2011 To request separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Pa tax forms 2011 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Pa tax forms 2011 (Under this rule, you are no longer married if you are widowed. Pa tax forms 2011 ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. Pa tax forms 2011 Members of the same household. Pa tax forms 2011   You and your spouse are not members of the same household if you are living apart and are estranged. Pa tax forms 2011 However, you and your spouse are considered members of the same household if any of the following conditions are met. Pa tax forms 2011 You and your spouse reside in the same dwelling. Pa tax forms 2011 You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. Pa tax forms 2011 Either spouse is temporarily absent from the household and it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Pa tax forms 2011 Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. Pa tax forms 2011 Burden of proof. Pa tax forms 2011   You must be able to prove that you meet all of the requirements for separation of liability relief (except actual knowledge) and that you did not transfer property to avoid tax (discussed later). Pa tax forms 2011 You must also establish the basis for allocating the erroneous items. Pa tax forms 2011 Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. Pa tax forms 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Pa tax forms 2011 A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Pa tax forms 2011 The IRS proves that at the time you signed your joint return, you had actual knowledge (explained below) of any erroneous items giving rise to the deficiency that were allocable to your spouse (or former spouse). Pa tax forms 2011 For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. Pa tax forms 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Pa tax forms 2011 See Transfers of Property To Avoid Tax , later. Pa tax forms 2011 Actual Knowledge The relief discussed here does not apply to any part of the understated tax due to your spouse's (or former spouse's) erroneous items of which you had actual knowledge. Pa tax forms 2011 You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. Pa tax forms 2011 If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of the item. Pa tax forms 2011 You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. Pa tax forms 2011 (This rule applies whether or not there was a receipt of cash. Pa tax forms 2011 ) You knew of the facts that made an incorrect deduction or credit unallowable. Pa tax forms 2011 For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent shown on the tax return. Pa tax forms 2011 Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. Pa tax forms 2011 Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. Pa tax forms 2011 Similarly, the IRS does not have to establish that you knew of the source of an erroneous item in order to establish that you had actual knowledge of the item itself. Pa tax forms 2011 Your actual knowledge of the proper tax treatment of an erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. Pa tax forms 2011 Neither is your actual knowledge of how the erroneous item was treated on the tax return. Pa tax forms 2011 For example, if you knew that your spouse received dividend income, relief is not available for that income even if you did not know it was taxable. Pa tax forms 2011 Example. Pa tax forms 2011 Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. Pa tax forms 2011 The IRS audited their return and found that Bill did not report $20,000 of self-employment income. Pa tax forms 2011 The additional income resulted in a $6,000 understated tax, plus interest and penalties. Pa tax forms 2011 After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. Pa tax forms 2011 The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. Pa tax forms 2011 Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. Pa tax forms 2011 Karen is also liable for the understated tax, interest, and penalties due to the $20,000 of unreported income because she actually knew of the item. Pa tax forms 2011 The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it. Pa tax forms 2011 Factors supporting actual knowledge. Pa tax forms 2011   The IRS may rely on all facts and circumstances in determining whether you actually knew of an erroneous item at the time you signed the return. Pa tax forms 2011 The following are examples of factors the IRS may use. Pa tax forms 2011 Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. Pa tax forms 2011 Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. Pa tax forms 2011 Exception for spousal abuse or domestic violence. Pa tax forms 2011   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. Pa tax forms 2011   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. Pa tax forms 2011 However, you may be required to file a separate return for that tax year. Pa tax forms 2011 For more information about duress, see the instructions for Form 8857. Pa tax forms 2011 Transfers of Property To Avoid Tax If your spouse (or former spouse) transfers property (or the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you will be increased by the fair market value of the property on the date of the transfer. Pa tax forms 2011 The increase may not be more than the entire amount of the liability. Pa tax forms 2011 A transfer will be presumed to have as its main purpose the avoidance of tax or payment of tax if the transfer is made after the date that is 1 year before the date on which the IRS sent its first letter of proposed deficiency. Pa tax forms 2011 This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. Pa tax forms 2011 If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. Pa tax forms 2011 Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. Pa tax forms 2011 Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. Pa tax forms 2011 An underpaid tax is an amount of tax you properly reported on your return but you have not paid. Pa tax forms 2011 For example, your joint 2009 return shows that you and your spouse owed $5,000. Pa tax forms 2011 You paid $2,000 with the return. Pa tax forms 2011 You have an underpaid tax of $3,000. Pa tax forms 2011 Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. Pa tax forms 2011 You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Pa tax forms 2011 You have an understated tax or an underpaid tax. Pa tax forms 2011 You did not pay the tax. Pa tax forms 2011 However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. Pa tax forms 2011 You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. Pa tax forms 2011 See Factors for Determining Whether To Grant Equitable Relief, later. Pa tax forms 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Pa tax forms 2011 A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Pa tax forms 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Pa tax forms 2011 See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. Pa tax forms 2011 You did not file or fail to file your return with the intent to commit fraud. Pa tax forms 2011 The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. Pa tax forms 2011 If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. Pa tax forms 2011 If the item is titled in your name, the item is presumed to be attributable to you. Pa tax forms 2011 However, you can rebut this presumption based on the facts and circumstances. Pa tax forms 2011 You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. Pa tax forms 2011 If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). Pa tax forms 2011 You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. Pa tax forms 2011 If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. Pa tax forms 2011 Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. Pa tax forms 2011 The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. Pa tax forms 2011 The IRS will consider all factors and weigh them appropriately. Pa tax forms 2011 Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. Pa tax forms 2011 Whether you are separated (whether legally or not) or divorced from your spouse. Pa tax forms 2011 A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. Pa tax forms 2011 A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Pa tax forms 2011 Whether you would suffer a significant economic hardship if relief is not granted. Pa tax forms 2011 (In other words, you would not be able to pay your reasonable basic living expenses. Pa tax forms 2011 ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. Pa tax forms 2011 This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. Pa tax forms 2011 Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. Pa tax forms 2011 (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. Pa tax forms 2011 ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. Pa tax forms 2011 Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. Pa tax forms 2011 Knowledge or reason to know. Pa tax forms 2011   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. Pa tax forms 2011   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. Pa tax forms 2011 Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. Pa tax forms 2011 Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. Pa tax forms 2011 This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. Pa tax forms 2011 Reason to know. Pa tax forms 2011   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. Pa tax forms 2011 Example. Pa tax forms 2011 You and your spouse filed a joint 2009 return. Pa tax forms 2011 That return showed you owed $10,000. Pa tax forms 2011 You had $5,000 of your own money and you took out a loan to pay the other $5,000. Pa tax forms 2011 You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. Pa tax forms 2011 Without telling you, your spouse took the $5,000 loan and spent it on himself. Pa tax forms 2011 You and your spouse were divorced in 2010. Pa tax forms 2011 In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. Pa tax forms 2011 These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. Pa tax forms 2011 The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. Pa tax forms 2011 Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. Pa tax forms 2011 Whether your spouse (or former spouse) abused you. Pa tax forms 2011 Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. Pa tax forms 2011 Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . Pa tax forms 2011 Not permitted under separation of liability relief. Pa tax forms 2011 Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. Pa tax forms 2011 Proof Required The IRS will only refund payments you made with your own money. Pa tax forms 2011 However, you must provide proof that you made the payments with your own money. Pa tax forms 2011 Examples of proof are a copy of your bank statement or a canceled check. Pa tax forms 2011 No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. Pa tax forms 2011 Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. Pa tax forms 2011 Underpaid tax. Pa tax forms 2011   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. Pa tax forms 2011 However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. Pa tax forms 2011 For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. Pa tax forms 2011   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. Pa tax forms 2011 Understated tax. Pa tax forms 2011   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. Pa tax forms 2011 You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. Pa tax forms 2011 Only installment payments made after the date you filed Form 8857 are eligible for a refund. Pa tax forms 2011   The amount of the refund is subject to the limit discussed next. Pa tax forms 2011 Limit on Amount of Refund The amount of your refund is limited. Pa tax forms 2011 Read the following chart to find out the limit. Pa tax forms 2011 IF you file Form 8857. Pa tax forms 2011 . Pa tax forms 2011 . Pa tax forms 2011 THEN the refund cannot be more than. Pa tax forms 2011 . Pa tax forms 2011 . Pa tax forms 2011 Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. Pa tax forms 2011 After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. Pa tax forms 2011 Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. Pa tax forms 2011 Janie and Joe Boulder filed a joint tax return for 2007. Pa tax forms 2011 They claimed one dependency exemption for their son Michael. Pa tax forms 2011 Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. Pa tax forms 2011 Janie did not know about the award when the return was filed. Pa tax forms 2011 They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). Pa tax forms 2011 Janie and Joe were divorced on May 13, 2009. Pa tax forms 2011 In February 2010, Janie filed her 2009 federal income tax return as head of household. Pa tax forms 2011 She expected a refund of $1,203. Pa tax forms 2011 In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. Pa tax forms 2011 Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. Pa tax forms 2011 Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. Pa tax forms 2011 Janie believes she meets the third condition. Pa tax forms 2011 She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. Pa tax forms 2011 Janie believes she meets the fourth condition. Pa tax forms 2011 She believes it would be unfair to be held liable for the tax because she did not benefit from the award. Pa tax forms 2011 Joe spent it on personal items for his use only. Pa tax forms 2011 Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. Pa tax forms 2011 In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. Pa tax forms 2011 Part I Line 1. Pa tax forms 2011   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. Pa tax forms 2011 Line 2. Pa tax forms 2011   She checks the box because she wants a refund. Pa tax forms 2011 Note. Pa tax forms 2011 Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. Pa tax forms 2011 Line 3. Pa tax forms 2011   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. Pa tax forms 2011 Line 4. Pa tax forms 2011   She checks the “Yes” box because she filed a joint tax return for tax year 2007. Pa tax forms 2011 Line 5. Pa tax forms 2011   She skips this line because she checked the “Yes” box on line 4. Pa tax forms 2011 Part II Line 6. Pa tax forms 2011   She enters her name, address, social security number, county, and best daytime phone number. Pa tax forms 2011 Part III Line 7. Pa tax forms 2011   She enters Joe's name, address, social security number, and best daytime phone number. Pa tax forms 2011 Line 8. Pa tax forms 2011   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. Pa tax forms 2011 ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. Pa tax forms 2011 Line 9. Pa tax forms 2011   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. Pa tax forms 2011 Line 10. Pa tax forms 2011   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. Pa tax forms 2011 Line 11. Pa tax forms 2011   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. Pa tax forms 2011 Line 12. Pa tax forms 2011   She checks the “Yes” box because she signed the 2007 joint tax return. Pa tax forms 2011 Line 13. Pa tax forms 2011   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. Pa tax forms 2011 Part IV Line 14. Pa tax forms 2011   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. Pa tax forms 2011 ” Line 15. Pa tax forms 2011   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. Pa tax forms 2011 She explains this in the space provided. Pa tax forms 2011 Line 16. Pa tax forms 2011   She checks the box, “You knew that person had income” because she knew Joe had income from wages. Pa tax forms 2011 She also lists Joe's income. Pa tax forms 2011 Under “Type of Income” she enters “wages. Pa tax forms 2011 ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. Pa tax forms 2011 ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. Pa tax forms 2011 ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. Pa tax forms 2011 Line 17. Pa tax forms 2011   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. Pa tax forms 2011 Line 18. Pa tax forms 2011   She checks the “No” box because, when the return was signed, she was not having financial problems. Pa tax forms 2011 Line 19. Pa tax forms 2011   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. Pa tax forms 2011 She provides additional information in the space provided. Pa tax forms 2011 Line 20. Pa tax forms 2011   She checks the “No” box because Joe has never transferred money or property to her. Pa tax forms 2011 Part V Line 21. Pa tax forms 2011   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. Pa tax forms 2011 Line 22. Pa tax forms 2011   She enters her average monthly income for her entire household. Pa tax forms 2011 Line 23. Pa tax forms 2011   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. Pa tax forms 2011 Signing and mailing Form 8857. Pa tax forms 2011    Janie signs and dates the form. Pa tax forms 2011 She attaches the copy of her divorce decree (not illustrated) required by line 8. Pa tax forms 2011 Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. Pa tax forms 2011 This image is too large to be displayed in the current screen. Pa tax forms 2011 Please click the link to view the image. Pa tax forms 2011 Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. Pa tax forms 2011 Please click the link to view the image. Pa tax forms 2011 Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. Pa tax forms 2011 Please click the link to view the image. Pa tax forms 2011 Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. Pa tax forms 2011 Please click the link to view the image. Pa tax forms 2011 Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. Pa tax forms 2011 But do not rely on these flowcharts alone. Pa tax forms 2011 Also read the earlier discussions. Pa tax forms 2011 Figure A. Pa tax forms 2011 Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. Pa tax forms 2011 "Do You Qualify for Innocent Spouse Relief?" Figure B. Pa tax forms 2011 Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. Pa tax forms 2011 "Do You Qualify for Separation of Liability Relief?" Figure C. Pa tax forms 2011 Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. Pa tax forms 2011 Please click the link to view the image. Pa tax forms 2011 "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications
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The Pa Tax Forms 2011

Pa tax forms 2011 16. Pa tax forms 2011   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Pa tax forms 2011 Excepción 2. Pa tax forms 2011 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Pa tax forms 2011 Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. Pa tax forms 2011  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. Pa tax forms 2011 Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). Pa tax forms 2011 Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. Pa tax forms 2011 Cómo declarar ganancias y pérdidas a largo plazo. Pa tax forms 2011 Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. Pa tax forms 2011 Cómo calcular los impuestos sobre una ganancia neta de capital. Pa tax forms 2011 Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). Pa tax forms 2011 Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. Pa tax forms 2011 Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). Pa tax forms 2011 Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. Pa tax forms 2011 Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. Pa tax forms 2011 Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. Pa tax forms 2011 ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). Pa tax forms 2011 Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. Pa tax forms 2011 Declare las ganancias o pérdidas a corto plazo en la Parte I. Pa tax forms 2011 Declare ganancias y pérdidas a largo plazo en la Parte II. Pa tax forms 2011 Use cuantos Formularios 8949 sean necesarios. Pa tax forms 2011 Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). Pa tax forms 2011   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). Pa tax forms 2011 Excepción 1. Pa tax forms 2011   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). Pa tax forms 2011 (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). Pa tax forms 2011 Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. Pa tax forms 2011 También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. Pa tax forms 2011 Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. Pa tax forms 2011 Excepción 2. Pa tax forms 2011   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. Pa tax forms 2011 Ventas a plazos. Pa tax forms 2011   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. Pa tax forms 2011 Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). Pa tax forms 2011 Ganancias y pérdidas provenientes de una actividad pasiva. Pa tax forms 2011    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. Pa tax forms 2011 En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. Pa tax forms 2011 Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. Pa tax forms 2011 Transacciones que se declaran en el Formulario 1099-B. Pa tax forms 2011   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. Pa tax forms 2011 Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. Pa tax forms 2011 Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. Pa tax forms 2011 Esto le ayudará a completar el Formulario 8949. Pa tax forms 2011 Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. Pa tax forms 2011   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. Pa tax forms 2011 No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Pa tax forms 2011   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). Pa tax forms 2011 Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). Pa tax forms 2011 Transacciones que se declaran en el Formulario 1099-CAP. Pa tax forms 2011   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. Pa tax forms 2011 Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. Pa tax forms 2011 Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). Pa tax forms 2011 Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). Pa tax forms 2011   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Pa tax forms 2011 Transacciones que se declaran en el Formulario 1099-S. Pa tax forms 2011   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. Pa tax forms 2011    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). Pa tax forms 2011   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. Pa tax forms 2011   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. Pa tax forms 2011 Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. Pa tax forms 2011 No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. Pa tax forms 2011   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. Pa tax forms 2011 Nominatarios. Pa tax forms 2011   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. Pa tax forms 2011 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Pa tax forms 2011   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. Pa tax forms 2011 Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. Pa tax forms 2011 S. Pa tax forms 2011 Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). Pa tax forms 2011 Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. Pa tax forms 2011 En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). Pa tax forms 2011 El otro dueño debe constar como “Recipient” (Destinatario). Pa tax forms 2011 En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). Pa tax forms 2011 El otro dueño debe constar como “Transferor” (Cesionista). Pa tax forms 2011 No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. Pa tax forms 2011 Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. Pa tax forms 2011 Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. Pa tax forms 2011 Venta de bienes comprados en diferentes ocasiones. Pa tax forms 2011   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. Pa tax forms 2011 Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). Pa tax forms 2011 Gastos de venta. Pa tax forms 2011    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). Pa tax forms 2011 Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). Pa tax forms 2011   Para más información sobre los ajustes a la base, vea el capítulo 13. Pa tax forms 2011 Ganancias y pérdidas a corto plazo. Pa tax forms 2011   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. Pa tax forms 2011 Declárelas en la Parte I del Formulario 8949. Pa tax forms 2011   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). Pa tax forms 2011 Ganancias y pérdidas a largo plazo. Pa tax forms 2011    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. Pa tax forms 2011 Declárela en la Parte II del Formulario 8949. Pa tax forms 2011   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. Pa tax forms 2011    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Pa tax forms 2011 Total de la ganancia o pérdida neta. Pa tax forms 2011   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Pa tax forms 2011 Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). Pa tax forms 2011 Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. Pa tax forms 2011 Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. Pa tax forms 2011 Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. Pa tax forms 2011 Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. Pa tax forms 2011 Límite sobre la deducción. Pa tax forms 2011   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). Pa tax forms 2011   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. Pa tax forms 2011 Traslado de pérdida de capital. Pa tax forms 2011   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. Pa tax forms 2011 Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. Pa tax forms 2011   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. Pa tax forms 2011   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. Pa tax forms 2011 Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. Pa tax forms 2011 Cálculo de la cantidad trasladada al año siguiente. Pa tax forms 2011   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. Pa tax forms 2011   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). Pa tax forms 2011    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. Pa tax forms 2011 Ejemplo. Pa tax forms 2011 Roberto y Gloria vendieron valores bursátiles en 2013. Pa tax forms 2011 Las ventas dieron por resultado una pérdida de capital de $7,000. Pa tax forms 2011 No hicieron otras transacciones de capital. Pa tax forms 2011 Sus ingresos sujetos a impuestos fueron $26,000. Pa tax forms 2011 En la declaración conjunta de 2013, pueden deducir $3,000. Pa tax forms 2011 La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. Pa tax forms 2011 Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. Pa tax forms 2011 No tendrían cantidad alguna a trasladar al año siguiente. Pa tax forms 2011 Utilice primero las pérdidas a corto plazo. Pa tax forms 2011   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. Pa tax forms 2011 Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. Pa tax forms 2011 Pérdida de capital de un difunto. Pa tax forms 2011    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. Pa tax forms 2011 Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. Pa tax forms 2011 El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. Pa tax forms 2011 Declaraciones conjuntas y separadas. Pa tax forms 2011   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. Pa tax forms 2011 No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. Pa tax forms 2011 Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. Pa tax forms 2011 Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. Pa tax forms 2011 El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. Pa tax forms 2011 Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. Pa tax forms 2011 Vea la Tabla 16-1, para obtener información detallada. Pa tax forms 2011 Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. Pa tax forms 2011 Ejemplo. Pa tax forms 2011 Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. Pa tax forms 2011 Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. Pa tax forms 2011 Deducción de los intereses de inversiones. Pa tax forms 2011   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. Pa tax forms 2011 Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. Pa tax forms 2011 Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. Pa tax forms 2011 Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. Pa tax forms 2011 Tabla 16-1. Pa tax forms 2011 ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . Pa tax forms 2011 . Pa tax forms 2011 . Pa tax forms 2011 ENTONCES la  tasa máxima de  ganancia de capital es . Pa tax forms 2011 . Pa tax forms 2011 . Pa tax forms 2011 una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. Pa tax forms 2011 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. Pa tax forms 2011     Ganancia o pérdida procedente de artículos coleccionables. Pa tax forms 2011   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. Pa tax forms 2011   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. Pa tax forms 2011 Ganancia sobre acciones de pequeños negocios calificados. Pa tax forms 2011    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. Pa tax forms 2011 La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. Pa tax forms 2011 Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. Pa tax forms 2011 Ganancia conforme a la sección 1250 no recuperada. Pa tax forms 2011    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. Pa tax forms 2011 Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. Pa tax forms 2011 Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. Pa tax forms 2011 Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. Pa tax forms 2011   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. Pa tax forms 2011 Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. Pa tax forms 2011 Hoja de trabajo para los impuestos del Anexo D. Pa tax forms 2011   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. Pa tax forms 2011 Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. Pa tax forms 2011   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. Pa tax forms 2011 (Vea Dividendos Calificados en el capítulo 8). Pa tax forms 2011 No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. Pa tax forms 2011 (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). Pa tax forms 2011 Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. Pa tax forms 2011 Impuesto mínimo alternativo. Pa tax forms 2011   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. Pa tax forms 2011 Prev  Up  Next   Home   More Online Publications