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Tax Filing 2010

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Tax Filing 2010

Tax filing 2010 8. Tax filing 2010   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. Tax filing 2010 Cash method. Tax filing 2010 Car and Truck ExpensesOffice in the home. Tax filing 2010 Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. Tax filing 2010 InsuranceHow to figure the deduction. Tax filing 2010 Interest Legal and Professional FeesTax preparation fees. Tax filing 2010 Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. Tax filing 2010 Taxi, commuter bus, and limousine. Tax filing 2010 Baggage and shipping. Tax filing 2010 Car or truck. Tax filing 2010 Meals and lodging. Tax filing 2010 Cleaning. Tax filing 2010 Telephone. Tax filing 2010 Tips. Tax filing 2010 More information. Tax filing 2010 Business Use of Your HomeExceptions to exclusive use. Tax filing 2010 Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. Tax filing 2010 These costs are known as business expenses. Tax filing 2010 These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. Tax filing 2010 To be deductible, a business expense must be both ordinary and necessary. Tax filing 2010 An ordinary expense is one that is common and accepted in your field of business. Tax filing 2010 A necessary expense is one that is helpful and appropriate for your business. Tax filing 2010 An expense does not have to be indispensable to be considered necessary. Tax filing 2010 For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. Tax filing 2010 If you have an expense that is partly for business and partly personal, separate the personal part from the business part. Tax filing 2010 The personal part is not deductible. Tax filing 2010 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. Tax filing 2010 Bad Debts If someone owes you money you cannot collect, you have a bad debt. Tax filing 2010 There are two kinds of bad debts, business bad debts and nonbusiness bad debts. Tax filing 2010 A business bad debt is generally one that comes from operating your trade or business. Tax filing 2010 You may be able to deduct business bad debts as an expense on your business tax return. Tax filing 2010 Business bad debt. Tax filing 2010   A business bad debt is a loss from the worthlessness of a debt that was either of the following. Tax filing 2010 Created or acquired in your business. Tax filing 2010 Closely related to your business when it became partly or totally worthless. Tax filing 2010 A debt is closely related to your business if your primary motive for incurring the debt is a business reason. Tax filing 2010   Business bad debts are mainly the result of credit sales to customers. Tax filing 2010 They can also be the result of loans to suppliers, clients, employees, or distributors. Tax filing 2010 Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. Tax filing 2010 If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. Tax filing 2010    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. Tax filing 2010 Accrual method. Tax filing 2010   If you use an accrual method of accounting, you normally report income as you earn it. Tax filing 2010 You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. Tax filing 2010 Cash method. Tax filing 2010   If you use the cash method of accounting, you normally report income when you receive payment. Tax filing 2010 You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. Tax filing 2010 More information. Tax filing 2010   For more information about business bad debts, see chapter 10 in Publication 535. Tax filing 2010 Nonbusiness bad debts. Tax filing 2010   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). Tax filing 2010 For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. Tax filing 2010 Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. Tax filing 2010 You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. Tax filing 2010 You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. Tax filing 2010 See Form 8936 and Form 8910 for more information. Tax filing 2010 Local transportation expenses. Tax filing 2010   Local transportation expenses include the ordinary and necessary costs of all the following. Tax filing 2010 Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Tax filing 2010 Tax home is defined later. Tax filing 2010 Visiting clients or customers. Tax filing 2010 Going to a business meeting away from your regular workplace. Tax filing 2010 Getting from your home to a temporary workplace when you have one or more regular places of work. Tax filing 2010 These temporary workplaces can be either within the area of your tax home or outside that area. Tax filing 2010 Local business transportation does not include expenses you have while traveling away from home overnight. Tax filing 2010 Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. Tax filing 2010 However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Tax filing 2010   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Tax filing 2010 It includes the entire city or general area in which your business or work is located. Tax filing 2010 Example. Tax filing 2010 You operate a printing business out of rented office space. Tax filing 2010 You use your van to deliver completed jobs to your customers. Tax filing 2010 You can deduct the cost of round-trip transportation between your customers and your print shop. Tax filing 2010    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. Tax filing 2010 These costs are personal commuting expenses. Tax filing 2010 Office in the home. Tax filing 2010   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. Tax filing 2010 For more information, see Business Use of Your Home, later. Tax filing 2010 Example. Tax filing 2010 You are a graphics designer. Tax filing 2010 You operate your business out of your home. Tax filing 2010 Your home qualifies as your principal place of business. Tax filing 2010 You occasionally have to drive to your clients to deliver your completed work. Tax filing 2010 You can deduct the cost of the round-trip transportation between your home and your clients. Tax filing 2010 Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. Tax filing 2010 Standard mileage rate. Tax filing 2010 Actual expenses. Tax filing 2010 Standard mileage rate. Tax filing 2010   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. Tax filing 2010 For 2013, the standard mileage rate is 56. Tax filing 2010 5 cents per mile. Tax filing 2010    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. Tax filing 2010 Choosing the standard mileage rate. Tax filing 2010   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. Tax filing 2010 In later years, you can choose to use either the standard mileage rate or actual expenses. Tax filing 2010   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). Tax filing 2010 Standard mileage rate not allowed. Tax filing 2010   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Tax filing 2010 Parking fees and tolls. Tax filing 2010   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Tax filing 2010 (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Tax filing 2010 ) Actual expenses. Tax filing 2010   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. Tax filing 2010    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. Tax filing 2010   Actual car expenses include the costs of the following items. Tax filing 2010 Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. Tax filing 2010 You can divide your expenses based on the miles driven for each purpose. Tax filing 2010 Example. Tax filing 2010 You are the sole proprietor of a flower shop. Tax filing 2010 You drove your van 20,000 miles during the year. Tax filing 2010 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). Tax filing 2010 You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. Tax filing 2010 More information. Tax filing 2010   For more information about the rules for claiming car and truck expenses, see Publication 463. Tax filing 2010 Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. Tax filing 2010 The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Tax filing 2010 For details, see chapter 11 in Publication 535. Tax filing 2010 That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Tax filing 2010 Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. Tax filing 2010 You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. Tax filing 2010 This method of deducting the cost of business property is called depreciation. Tax filing 2010 The discussion here is brief. Tax filing 2010 You will find more information about depreciation in Publication 946. Tax filing 2010 What property can be depreciated?   You can depreciate property if it meets all the following requirements. Tax filing 2010 It must be property you own. Tax filing 2010 It must be used in business or held to produce income. Tax filing 2010 You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. Tax filing 2010 It must have a useful life that extends substantially beyond the year it is placed in service. Tax filing 2010 It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Tax filing 2010 You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. Tax filing 2010 It must not be excepted property. Tax filing 2010 This includes property placed in service and disposed of in the same year. Tax filing 2010 Repairs. Tax filing 2010    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. Tax filing 2010 You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. Tax filing 2010 Depreciation method. Tax filing 2010   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). Tax filing 2010 MACRS is discussed in detail in Publication 946. Tax filing 2010 Section 179 deduction. Tax filing 2010   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. Tax filing 2010 This deduction is known as the “section 179 deduction. Tax filing 2010 ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). Tax filing 2010 See IRC 179(e). Tax filing 2010   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Tax filing 2010 The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). Tax filing 2010 Special rules apply to trucks and vans. Tax filing 2010 For more information, see Publication 946. Tax filing 2010 It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. Tax filing 2010    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. Tax filing 2010 For more information, see the Instructions for Form 4562 or Publication 946. Tax filing 2010 Listed property. Tax filing 2010   You must follow special rules and recordkeeping requirements when depreciating listed property. Tax filing 2010 Listed property is any of the following. Tax filing 2010 Most passenger automobiles. Tax filing 2010 Most other property used for transportation. Tax filing 2010 Any property of a type generally used for entertainment, recreation, or amusement. Tax filing 2010 Certain computers and related peripheral equipment. Tax filing 2010   For more information about listed property, see Publication 946. Tax filing 2010 Form 4562. Tax filing 2010   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. Tax filing 2010 Depreciation on property placed in service during the current tax year. Tax filing 2010 A section 179 deduction. Tax filing 2010 Depreciation on any listed property (regardless of when it was placed in service). Tax filing 2010    If you have to use Form 4562, you must file Schedule C. Tax filing 2010 You cannot use Schedule C-EZ. Tax filing 2010   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. Tax filing 2010 The pay may be in cash, property, or services. Tax filing 2010 To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. Tax filing 2010 In addition, the pay must meet both the following tests. Tax filing 2010 The pay must be reasonable. Tax filing 2010 The pay must be for services performed. Tax filing 2010 Chapter 2 in Publication 535 explains and defines these requirements. Tax filing 2010 You cannot deduct your own salary or any personal withdrawals you make from your business. Tax filing 2010 As a sole proprietor, you are not an employee of the business. Tax filing 2010 If you had employees during the year, you must use Schedule C. Tax filing 2010 You cannot use Schedule C-EZ. Tax filing 2010 Kinds of pay. Tax filing 2010   Some of the ways you may provide pay to your employees are listed below. Tax filing 2010 For an explanation of each of these items, see chapter 2 in Publication 535. Tax filing 2010 Awards. Tax filing 2010 Bonuses. Tax filing 2010 Education expenses. Tax filing 2010 Fringe benefits (discussed later). Tax filing 2010 Loans or advances you do not expect the employee to repay if they are for personal services actually performed. Tax filing 2010 Property you transfer to an employee as payment for services. Tax filing 2010 Reimbursements for employee business expenses. Tax filing 2010 Sick pay. Tax filing 2010 Vacation pay. Tax filing 2010 Fringe benefits. Tax filing 2010   A fringe benefit is a form of pay for the performance of services. Tax filing 2010 The following are examples of fringe benefits. Tax filing 2010 Benefits under qualified employee benefit programs. Tax filing 2010 Meals and lodging. Tax filing 2010 The use of a car. Tax filing 2010 Flights on airplanes. Tax filing 2010 Discounts on property or services. Tax filing 2010 Memberships in country clubs or other social clubs. Tax filing 2010 Tickets to entertainment or sporting events. Tax filing 2010   Employee benefit programs include the following. Tax filing 2010 Accident and health plans. Tax filing 2010 Adoption assistance. Tax filing 2010 Cafeteria plans. Tax filing 2010 Dependent care assistance. Tax filing 2010 Educational assistance. Tax filing 2010 Group-term life insurance coverage. Tax filing 2010 Welfare benefit funds. Tax filing 2010   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. Tax filing 2010 For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. Tax filing 2010 If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. Tax filing 2010    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. Tax filing 2010 For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Tax filing 2010 Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. Tax filing 2010 Fire, theft, flood, or similar insurance. Tax filing 2010 Credit insurance that covers losses from business bad debts. Tax filing 2010 Group hospitalization and medical insurance for employees, including long-term care insurance. Tax filing 2010 Liability insurance. Tax filing 2010 Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Tax filing 2010 Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Tax filing 2010 Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Tax filing 2010 Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Tax filing 2010 Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Tax filing 2010 If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Tax filing 2010 If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Tax filing 2010 Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. Tax filing 2010 Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Tax filing 2010 Nondeductible premiums. Tax filing 2010   You cannot deduct premiums on the following kinds of insurance. Tax filing 2010 Self-insurance reserve funds. Tax filing 2010 You cannot deduct amounts credited to a reserve set up for self-insurance. Tax filing 2010 This applies even if you cannot get business insurance coverage for certain business risks. Tax filing 2010 However, your actual losses may be deductible. Tax filing 2010 For more information, see Publication 547, Casualties, Disasters, and Thefts. Tax filing 2010 Loss of earnings. Tax filing 2010 You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. Tax filing 2010 However, see item (8) in the previous list. Tax filing 2010 Certain life insurance and annuities. Tax filing 2010 For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Tax filing 2010 You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Tax filing 2010 A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Tax filing 2010 For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Tax filing 2010 The disallowance applies without regard to whom the policy covers. Tax filing 2010 Insurance to secure a loan. Tax filing 2010 If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Tax filing 2010 Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Tax filing 2010 In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. Tax filing 2010 Self-employed health insurance deduction. Tax filing 2010   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. Tax filing 2010 How to figure the deduction. Tax filing 2010   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Tax filing 2010 However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. Tax filing 2010 You have more than one source of income subject to self-employment tax. Tax filing 2010 You file Form 2555 or Form 2555-EZ (relating to foreign earned income). Tax filing 2010 You are using amounts paid for qualified long-term care insurance to figure the deduction. Tax filing 2010 Prepayment. Tax filing 2010   You cannot deduct expenses in advance, even if you pay them in advance. Tax filing 2010 This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Tax filing 2010 Example. Tax filing 2010 In 2013, you signed a 3-year insurance contract. Tax filing 2010 Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Tax filing 2010 You can deduct in 2014 and 2015 the premium allocable to those years. Tax filing 2010 More information. Tax filing 2010   For more information about deducting insurance, see chapter 6 in Publication 535. Tax filing 2010 Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. Tax filing 2010 Interest relates to your business if you use the proceeds of the loan for a business expense. Tax filing 2010 It does not matter what type of property secures the loan. Tax filing 2010 You can deduct interest on a debt only if you meet all of the following requirements. Tax filing 2010 You are legally liable for that debt. Tax filing 2010 Both you and the lender intend that the debt be repaid. Tax filing 2010 You and the lender have a true debtor-creditor relationship. Tax filing 2010 You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. Tax filing 2010 If a loan is part business and part personal, you must divide the interest between the personal part and the business part. Tax filing 2010 Example. Tax filing 2010 In 2013, you paid $600 interest on a car loan. Tax filing 2010 During 2013, you used the car 60% for business and 40% for personal purposes. Tax filing 2010 You are claiming actual expenses on the car. Tax filing 2010 You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. Tax filing 2010 The remaining interest of $240 is a nondeductible personal expense. Tax filing 2010 More information. Tax filing 2010   For more information about deducting interest, see chapter 4 in Publication 535. Tax filing 2010 That chapter explains the following items. Tax filing 2010 Interest you can deduct. Tax filing 2010 Interest you cannot deduct. Tax filing 2010 How to allocate interest between personal and business use. Tax filing 2010 When to deduct interest. Tax filing 2010 The rules for a below-market interest rate loan. Tax filing 2010 (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. Tax filing 2010 ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. Tax filing 2010 However, you usually cannot deduct legal fees you pay to acquire business assets. Tax filing 2010 Add them to the basis of the property. Tax filing 2010 If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. Tax filing 2010 The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. Tax filing 2010 For more information, see Publication 529, Miscellaneous Deductions. Tax filing 2010 Tax preparation fees. Tax filing 2010   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. Tax filing 2010 You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. Tax filing 2010   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. Tax filing 2010 Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. Tax filing 2010 SEP (Simplified Employee Pension) plans. Tax filing 2010 SIMPLE (Savings Incentive Match Plan for Employees) plans. Tax filing 2010 Qualified plans (including Keogh or H. Tax filing 2010 R. Tax filing 2010 10 plans). Tax filing 2010 SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. Tax filing 2010 You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. Tax filing 2010 If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. Tax filing 2010 You can also deduct trustees' fees if contributions to the plan do not cover them. Tax filing 2010 Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Tax filing 2010 You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Tax filing 2010 Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. Tax filing 2010 These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. Tax filing 2010 For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Tax filing 2010 Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. Tax filing 2010 Rent Expense Rent is any amount you pay for the use of property you do not own. Tax filing 2010 In general, you can deduct rent as a business expense only if the rent is for property you use in your business. Tax filing 2010 If you have or will receive equity in or title to the property, you cannot deduct the rent. Tax filing 2010 Unreasonable rent. Tax filing 2010   You cannot take a rental deduction for unreasonable rents. Tax filing 2010 Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Tax filing 2010 Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Tax filing 2010 Rent is not unreasonable just because it is figured as a percentage of gross receipts. Tax filing 2010   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Tax filing 2010 For a list of the other related persons, see section 267 of the Internal Revenue Code. Tax filing 2010 Rent on your home. Tax filing 2010   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Tax filing 2010 You must meet the requirements for business use of your home. Tax filing 2010 For more information, see Business Use of Your Home , later. Tax filing 2010 Rent paid in advance. Tax filing 2010   Generally, rent paid in your business is deductible in the year paid or accrued. Tax filing 2010 If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Tax filing 2010 You can deduct the rest of your payment only over the period to which it applies. Tax filing 2010 More information. Tax filing 2010   For more information about rent, see chapter 3 in Publication 535. Tax filing 2010 Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. Tax filing 2010 Income taxes. Tax filing 2010   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. Tax filing 2010 You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. Tax filing 2010 Do not deduct federal income tax. Tax filing 2010 Employment taxes. Tax filing 2010   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. Tax filing 2010 Employment taxes are discussed briefly in chapter 1. Tax filing 2010 You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. Tax filing 2010 Deduct these payments as taxes. Tax filing 2010 Self-employment tax. Tax filing 2010   You can deduct one-half of your self-employment tax on line 27 of Form 1040. Tax filing 2010 Self-employment tax is discussed in chapters 1 and 10. Tax filing 2010 Personal property tax. Tax filing 2010   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. Tax filing 2010   You can also deduct registration fees for the right to use property within a state or local area. Tax filing 2010 Example. Tax filing 2010 May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. Tax filing 2010 They had to pay $25 for their annual state license tags and $20 for their city registration sticker. Tax filing 2010 They also paid $235 in city personal property tax on the car, for a total of $280. Tax filing 2010 They are claiming their actual car expenses. Tax filing 2010 Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. Tax filing 2010 Real estate taxes. Tax filing 2010   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. Tax filing 2010 Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Tax filing 2010 The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Tax filing 2010   For more information about real estate taxes, see chapter 5 in Publication 535. Tax filing 2010 That chapter explains special rules for deducting the following items. Tax filing 2010 Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. Tax filing 2010 Real estate taxes when you buy or sell property during the year. Tax filing 2010 Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. Tax filing 2010 Sales tax. Tax filing 2010   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Tax filing 2010 If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Tax filing 2010 If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Tax filing 2010 If the property is depreciable, add the sales tax to the basis for depreciation. Tax filing 2010 For information on the basis of property, see Publication 551, Basis of Assets. Tax filing 2010    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Tax filing 2010 Do not include these taxes in gross receipts or sales. Tax filing 2010 Excise taxes. Tax filing 2010   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. Tax filing 2010 Excise taxes are discussed briefly in chapter 1. Tax filing 2010 Fuel taxes. Tax filing 2010   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. Tax filing 2010 Do not deduct these taxes as a separate item. Tax filing 2010   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Tax filing 2010 For more information, see Publication 510, Excise Taxes. Tax filing 2010 Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. Tax filing 2010 Table 8-1. Tax filing 2010 When Are Entertainment Expenses Deductible? (Note. Tax filing 2010 The following is a summary of the rules for deducting entertainment expenses. Tax filing 2010 For more details about these rules, see Publication 463. Tax filing 2010 ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Tax filing 2010 Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Tax filing 2010 An ordinary expense is one that is common and accepted in your field of business, trade, or profession. Tax filing 2010 A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. Tax filing 2010 Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Tax filing 2010   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. Tax filing 2010 Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Tax filing 2010 You cannot deduct expenses that are lavish or extravagant under the circumstances. Tax filing 2010 You generally can deduct only 50% of your unreimbursed entertainment expenses. Tax filing 2010 Travel expenses. Tax filing 2010   These are the ordinary and necessary expenses of traveling away from home for your business. Tax filing 2010 You are traveling away from home if both the following conditions are met. Tax filing 2010 Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. Tax filing 2010 You need to get sleep or rest to meet the demands of your work while away from home. Tax filing 2010 Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Tax filing 2010 It includes the entire city or general area in which your business is located. Tax filing 2010 See Publication 463 for more information. Tax filing 2010   The following is a brief discussion of the expenses you can deduct. Tax filing 2010 Transportation. Tax filing 2010   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. Tax filing 2010 Taxi, commuter bus, and limousine. Tax filing 2010   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. Tax filing 2010 Baggage and shipping. Tax filing 2010   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. Tax filing 2010 Car or truck. Tax filing 2010   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. Tax filing 2010 You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. Tax filing 2010 If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Tax filing 2010 Meals and lodging. Tax filing 2010   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Tax filing 2010 In most cases, you can deduct only 50% of your meal expenses. Tax filing 2010 Cleaning. Tax filing 2010   You can deduct the costs of dry cleaning and laundry while on your business trip. Tax filing 2010 Telephone. Tax filing 2010   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. Tax filing 2010 Tips. Tax filing 2010   You can deduct the tips you pay for any expense in this list. Tax filing 2010 More information. Tax filing 2010   For more information about travel expenses, see Publication 463. Tax filing 2010 Entertainment expenses. Tax filing 2010   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. Tax filing 2010 In most cases, you can deduct only 50% of these expenses. Tax filing 2010   The following are examples of entertainment expenses. Tax filing 2010 Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. Tax filing 2010 Providing meals, a hotel suite, or a car to business customers or their families. Tax filing 2010 To be deductible, the expenses must meet the rules listed in Table 8-1. Tax filing 2010 For details about these rules, see Publication 463. Tax filing 2010 Reimbursing your employees for expenses. Tax filing 2010   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. Tax filing 2010 The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Tax filing 2010 For details, see chapter 11 in Publication 535. Tax filing 2010 That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Tax filing 2010 Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. Tax filing 2010 Even then, your deduction may be limited. Tax filing 2010 To qualify to claim expenses for business use of your home, you must meet the following tests. Tax filing 2010 Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. Tax filing 2010 Exclusive use. Tax filing 2010   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Tax filing 2010 The area used for business can be a room or other separately identifiable space. Tax filing 2010 The space does not need to be marked off by a permanent partition. Tax filing 2010   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Tax filing 2010 Example. Tax filing 2010 You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Tax filing 2010 Your family also uses the den for recreation. Tax filing 2010 The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. Tax filing 2010 Exceptions to exclusive use. Tax filing 2010   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. Tax filing 2010 For the storage of inventory or product samples. Tax filing 2010 As a daycare facility. Tax filing 2010 For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Tax filing 2010 Regular use. Tax filing 2010   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. Tax filing 2010 You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. Tax filing 2010 Principal place of business. Tax filing 2010   You can have more than one business location, including your home, for a single trade or business. Tax filing 2010 To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. Tax filing 2010 To determine your principal place of business, you must consider all the facts and circumstances. Tax filing 2010   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. Tax filing 2010 You use it exclusively and regularly for administrative or management activities of your business. Tax filing 2010 You have no other fixed location where you conduct substantial administrative or management activities of your business. Tax filing 2010   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. Tax filing 2010 The relative importance of the activities performed at each location. Tax filing 2010 If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. Tax filing 2010   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Tax filing 2010 However, for other ways to qualify to deduct home office expenses, see Publication 587. Tax filing 2010 Deduction limit. Tax filing 2010   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Tax filing 2010 If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Tax filing 2010   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. Tax filing 2010 The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Tax filing 2010 The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Tax filing 2010 Do not include in (2) above your deduction for one-half of your self-employment tax. Tax filing 2010   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. Tax filing 2010 New simplified method. Tax filing 2010    The IRS now provides a simplified method to determine your expenses for business use of your home. Tax filing 2010 The simplified method is an alternative to calculating and substantiating actual expenses. Tax filing 2010 In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. Tax filing 2010 The area you use to figure your deduction is limited to 300 square feet. Tax filing 2010 For more information, see the Instructions for Schedule C. Tax filing 2010 More information. Tax filing 2010   For more information on deducting expenses for the business use of your home, see Publication 587. Tax filing 2010 Other Expenses You Can Deduct You may also be able to deduct the following expenses. Tax filing 2010 See Publication 535 to find out whether you can deduct them. Tax filing 2010 Advertising. Tax filing 2010 Bank fees. Tax filing 2010 Donations to business organizations. Tax filing 2010 Education expenses. Tax filing 2010 Energy efficient commercial buildings deduction expenses. Tax filing 2010 Impairment-related expenses. Tax filing 2010 Interview expense allowances. Tax filing 2010 Licenses and regulatory fees. Tax filing 2010 Moving machinery. Tax filing 2010 Outplacement services. Tax filing 2010 Penalties and fines you pay for late performance or nonperformance of a contract. Tax filing 2010 Repairs that keep your property in a normal efficient operating condition. Tax filing 2010 Repayments of income. Tax filing 2010 Subscriptions to trade or professional publications. Tax filing 2010 Supplies and materials. Tax filing 2010 Utilities. Tax filing 2010 Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. Tax filing 2010 For more information, see Publication 535. Tax filing 2010 Bribes and kickbacks. Tax filing 2010 Charitable contributions. Tax filing 2010 Demolition expenses or losses. Tax filing 2010 Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. Tax filing 2010 Lobbying expenses. Tax filing 2010 Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. Tax filing 2010 Personal, living, and family expenses. Tax filing 2010 Political contributions. Tax filing 2010 Repairs that add to the value of your property or significantly increase its life. Tax filing 2010 Prev  Up  Next   Home   More Online Publications
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Valuation of Assets

This page provides links to useful job aids, articles and white papers on various valuation topics. The items contained herein are offered for reference purposes only and do not represent or suggest official IRS positions. They may not be used or cited as authority for setting any legal position.

Discount for Lack of Marketability - Job Aid for IRS Valuation Professionals
(pdf, 389KB)


Page Last Reviewed or Updated: 13-Mar-2014

The Tax Filing 2010

Tax filing 2010 Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Tax filing 2010 Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Tax filing 2010 El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Tax filing 2010 Table of Contents 30. Tax filing 2010   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Tax filing 2010   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Tax filing 2010 Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Tax filing 2010 Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Tax filing 2010 Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Tax filing 2010   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Tax filing 2010 Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Tax filing 2010   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Tax filing 2010   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Tax filing 2010   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Tax filing 2010   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Tax filing 2010 Requisitos para TodosRequisito 1. Tax filing 2010 Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Tax filing 2010 Tiene que tener un número de Seguro Social válido Requisito 3. Tax filing 2010 Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Tax filing 2010 Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Tax filing 2010 No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Tax filing 2010 Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Tax filing 2010 Tiene que Haber Recibido Ingresos del Trabajo Parte B. Tax filing 2010 Requisitos si Tiene un Hijo CalificadoRequisito 8. Tax filing 2010 Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Tax filing 2010 Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Tax filing 2010 Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Tax filing 2010 Requisitos si no Tiene un Hijo CalificadoRequisito 11. Tax filing 2010 Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Tax filing 2010 No Puede Ser el Dependiente de Otra Persona Requisito 13. Tax filing 2010 Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Tax filing 2010 Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Tax filing 2010 Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Tax filing 2010 Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Tax filing 2010 Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Tax filing 2010 Carla Robles (Formulario 1040EZ) 37. Tax filing 2010   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications