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State Tax Returns

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State Tax Returns

State tax returns 29. State tax returns   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). State tax returns Los temas abarcan: Quién está sujeto al límite. State tax returns Qué deducciones detalladas están limitadas. State tax returns Cómo calcular el límite. State tax returns Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. State tax returns ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. State tax returns El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). State tax returns ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. State tax returns Intereses pagados —líneas 10,11,12 y 13. State tax returns Donaciones a organizaciones caritativas —línea 19. State tax returns Gastos laborales y determinadas deducciones misceláneas —línea 27. State tax returns Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. State tax returns ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. State tax returns Sin embargo, igualmente están sujetas a otros límites aplicables. State tax returns Gastos médicos y dentales —línea 4. State tax returns Gastos de intereses de inversión —línea 14. State tax returns Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. State tax returns Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. State tax returns Pérdidas por apuestas y juegos de azar —línea 28. State tax returns ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. State tax returns Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. State tax returns Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. State tax returns ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. State tax returns Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). State tax returns Hoja de trabajo de deducciones detalladas. State tax returns   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. State tax returns Anote el resultado en la línea 29 del Anexo A (Formulario 1040). State tax returns Guarde la hoja de trabajo con su documentación. State tax returns Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. State tax returns Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). State tax returns Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. State tax returns Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. State tax returns Tienen ingresos brutos ajustados de $325,500 en la línea 38. State tax returns Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. State tax returns Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. State tax returns Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). State tax returns Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). State tax returns Prev  Up  Next   Home   More Online Publications
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The State Tax Returns

State tax returns Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns , Form 1098. State tax returns , How To Report, Form 1098. State tax returns A Acquisition debt, Fully deductible interest. State tax returns , Home Acquisition Debt, Part of home not a qualified home. State tax returns Alimony, Divorced or separated individuals. State tax returns Amortization Points, General Rule Appraisal fees, Amounts charged for services. State tax returns Armed forces Housing allowance, Ministers' and military housing allowance. State tax returns Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. State tax returns Seller-paid points, treatment by buyer, Treatment by buyer. State tax returns Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. State tax returns C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. State tax returns Cooperative housing, Cooperative apartment owner. State tax returns , Cooperative apartment owner. State tax returns , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. State tax returns Cost of home or improvements, Cost of home or improvements. State tax returns Credits, Mortgage interest credit. State tax returns D Date of mortgage, Date of the mortgage. State tax returns Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. State tax returns Grandfathered, Fully deductible interest. State tax returns , Grandfathered Debt, Line-of-credit mortgage. State tax returns Home acquisition, Fully deductible interest. State tax returns , Home Acquisition Debt Home equity, Fully deductible interest. State tax returns , Home Equity Debt Home equity only (Table 1), Home equity debt only. State tax returns Not secured by home, Debt not secured by home. State tax returns Secured, Secured Debt Deductions, Part I. State tax returns Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns Home office, Office in home. State tax returns Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums. State tax returns Points, General Rule, Claiming your deductible points. State tax returns Deed preparation costs, Amounts charged for services. State tax returns Divorced taxpayers, Divorced or separated individuals. State tax returns , Acquiring an interest in a home because of a divorce. State tax returns E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns Equity debt, Fully deductible interest. State tax returns , Home Equity Debt, Fair market value (FMV). State tax returns Equity debt only (Table 1), Home equity debt only. State tax returns F Fair market value (FMV), Fair market value (FMV). State tax returns Fees Appraisal, Amounts charged for services. State tax returns Notaries, Amounts charged for services. State tax returns Points (see Points) Figures (see Tables and figures) Form 1040, Schedule A, How To Report, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1040, Schedule C or C-EZ, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1040, Schedule E, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1040, Schedule F, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1098, Form 1098, Mortgage Interest Statement Mortgage insurance premiums, Form 1098. State tax returns Form 8396, Mortgage interest credit. State tax returns Free tax services, Free help with your tax return. State tax returns G Grandfathered debt, Fully deductible interest. State tax returns , Grandfathered Debt, Line-of-credit mortgage. State tax returns Ground rents, Redeemable ground rents. State tax returns H Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns Help (see Tax help) Home, Publication 936 - Introductory Material Acquisition debt, Fully deductible interest. State tax returns , Home Acquisition Debt Construction, Home under construction. State tax returns Cost of, Cost of home or improvements. State tax returns Destroyed, Home destroyed. State tax returns Divided use, Divided use of your home. State tax returns , Part of home not a qualified home. State tax returns , Part of home not a qualified home. State tax returns Equity debt, Fully deductible interest. State tax returns , Home Equity Debt Equity debt only (Table 1), Home equity debt only. State tax returns Fair market value, Fair market value (FMV). State tax returns Grandfathered debt, Fully deductible interest. State tax returns , Grandfathered Debt, Line-of-credit mortgage. State tax returns Improvement loan, points, Home improvement loan. State tax returns Main, Main home. State tax returns Office in, Office in home. State tax returns Qualified, Qualified Home Renting out part of, Renting out part of home. State tax returns Sale of, Sale of home. State tax returns Second, Second home. State tax returns Time-sharing arrangements, Time-sharing arrangements. State tax returns Housing allowance Ministers and military, Ministers' and military housing allowance. State tax returns I Improvements Cost of, Cost of home or improvements. State tax returns Home acquisition debt, Mortgage treated as used to buy, build, or improve home. State tax returns Points, Home improvement loan. State tax returns Substantial, Substantial improvement. State tax returns Interest, Part I. State tax returns Home Mortgage Interest (see also Mortgage interest) Interest rate method, Interest paid divided by interest rate method. State tax returns Refunded, Refunds of interest. State tax returns , Refunded interest. State tax returns Where to deduct, Table 2. State tax returns Where To Deduct Your Interest Expense Investments Average mortgage balance and total amount of interest allowable, Line 13 Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities. State tax returns , Mortgage proceeds used for business or investment. State tax returns J Joint returns, Married taxpayers. State tax returns L Lender mortgage statements, Statements provided by your lender. State tax returns Limits Cooperative housing, mortgage interest deduction, Limits on deduction. State tax returns Deductibility of mortgage insurance premiums, Limit on deduction. State tax returns Deductibility of points, Limits on deduction. State tax returns Home acquisition debt, Home acquisition debt limit. State tax returns Home equity debt, Home equity debt limit. State tax returns Home mortgage interest deduction, Form 1098. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns , Average Mortgage Balance Line-of-credit mortgage, Line-of-credit mortgage. State tax returns Loans, Mortgage proceeds used for business or investment. State tax returns , Mortgage treated as used to buy, build, or improve home. State tax returns (see also Mortgages) Home improvement, points, Home improvement loan. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns M Main home, Main home. State tax returns Married taxpayers, Married taxpayers. State tax returns Military housing allowance, Ministers' and military housing allowance. State tax returns Ministers' housing allowance, Ministers' and military housing allowance. State tax returns Missing children, photographs of, Reminders Mixed-use mortgages, Mixed-use mortgages. State tax returns Mortgage insurance premiums Claiming deductible, Claiming your deductible mortgage insurance premiums. State tax returns Mortgage interest, Publication 936 - Introductory Material, Part I. State tax returns Home Mortgage Interest Cooperative housing, Figuring deductible home mortgage interest. State tax returns Credit, Mortgage interest credit. State tax returns Fully deductible interest, Fully deductible interest. State tax returns Home mortgage interest, Part I. State tax returns Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns How to report, How To Report Late payment charges, Late payment charge on mortgage payment. State tax returns Limits on deduction, Part II. State tax returns Limits on Home Mortgage Interest Deduction Ministers' and military housing allowance, Ministers' and military housing allowance. State tax returns Prepaid interest, Prepaid interest. State tax returns , Prepaid interest on Form 1098. State tax returns Prepayment penalty, Mortgage prepayment penalty. State tax returns Refunds, Refunds of interest. State tax returns , Refunded interest. State tax returns Sale of home, Sale of home. State tax returns Special situations, Special Situations Statement, Form 1098, Mortgage Interest Statement Where to deduct, Table 2. State tax returns Where To Deduct Your Interest Expense Worksheet to figure (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Mortgages Assistance payments (under sec. State tax returns 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. State tax returns Average balance, Average Mortgage Balance Date of, Date of the mortgage. State tax returns Ending early, Mortgage ending early. State tax returns Late qualifying, Mortgage that qualifies later. State tax returns Line-of-credit, Line-of-credit mortgage. State tax returns Mixed-use, Mixed-use mortgages. State tax returns Preparation costs for note or deed of trust, Amounts charged for services. State tax returns Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities. State tax returns Proceeds used for business, Mortgage proceeds used for business or investment. State tax returns Proceeds used for investment, Mortgage proceeds used for business or investment. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns , Average Mortgage Balance Refinanced, Refinancing. State tax returns , Refinanced home acquisition debt. State tax returns , Refinanced grandfathered debt. State tax returns Reverse, Reverse mortgages. State tax returns Statements provided by lender, Statements provided by your lender. State tax returns To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. State tax returns Wraparound, Wraparound mortgage. State tax returns N Nonredeemable ground rents, Nonredeemable ground rents. State tax returns Notary fees, Amounts charged for services. State tax returns O Office in home, Office in home. State tax returns P Penalties Mortgage prepayment, Mortgage prepayment penalty. State tax returns Points, Points, Deduction Allowed in Year Paid, Form 1098. State tax returns Claiming deductible, Claiming your deductible points. State tax returns Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. State tax returns Funds provided less than, Funds provided are less than points. State tax returns General rule, General Rule Home improvement loans, Home improvement loan. State tax returns Seller paid, Points paid by the seller. State tax returns Prepaid interest, Prepaid interest. State tax returns , Prepaid interest on Form 1098. State tax returns Prepayment penalties, Mortgage prepayment penalty. State tax returns Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns R Redeemable ground rents, Redeemable ground rents. State tax returns Refinancing, Refinancing. State tax returns Grandfathered debt, Refinanced grandfathered debt. State tax returns Home acquisition debt, Refinanced home acquisition debt. State tax returns Refunds, Refunds of interest. State tax returns , Refunded interest. State tax returns Rent Nonredeemable ground rents, Nonredeemable ground rents. State tax returns Redeemable ground rents, Redeemable ground rents. State tax returns Rental payments, Rental payments. State tax returns Renting of home Part of, Renting out part of home. State tax returns Time-sharing arrangements, Rental of time-share. State tax returns Repairs, Substantial improvement. State tax returns Reverse Mortgages, Reverse mortgages. State tax returns S Sale of home, Sale of home. State tax returns Second home, Second home. State tax returns , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. State tax returns Separate returns, Separate returns. State tax returns Separated taxpayers, Divorced or separated individuals. State tax returns Spouses, Married taxpayers. State tax returns Statements provided by lender, Statements provided by your lender. State tax returns Stock Cooperative housing, Stock used to secure debt. State tax returns T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. State tax returns How to figure (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. State tax returns Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Tax credits, Mortgage interest credit. State tax returns Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. State tax returns Time-sharing arrangements, Time-sharing arrangements. State tax returns V Valuation Fair market value, Fair market value (FMV). State tax returns W Worksheets Deductible home mortgage interest, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Wraparound mortgages, Wraparound mortgage. State tax returns Prev  Up     Home   More Online Publications