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Turbotax Free State Efile

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Turbotax Free State Efile

Turbotax free state efile 4. Turbotax free state efile   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Turbotax free state efile Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Turbotax free state efile Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Turbotax free state efile However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Turbotax free state efile Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Turbotax free state efile Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Turbotax free state efile This information is also provided to the IRS. Turbotax free state efile Form 1099-B. Turbotax free state efile   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Turbotax free state efile Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Turbotax free state efile Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Turbotax free state efile on Form 8949 and/or Schedule D, as applicable. Turbotax free state efile For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Turbotax free state efile For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Turbotax free state efile Form 1099-S. Turbotax free state efile   An information return must be provided on certain real estate transactions. Turbotax free state efile Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Turbotax free state efile Land (improved or unimproved), including air space. Turbotax free state efile An inherently permanent structure, including any residential, commercial, or industrial building. Turbotax free state efile A condominium unit and its related fixtures and common elements (including land). Turbotax free state efile Stock in a cooperative housing corporation. Turbotax free state efile If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Turbotax free state efile The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Turbotax free state efile   For more information see chapter 4 in Publication 550. Turbotax free state efile Also, see the Instructions for Form 8949. Turbotax free state efile Schedule D and Form 8949 Form 8949. Turbotax free state efile   Individuals, corporations, and partnerships, use Form 8949 to report the following. Turbotax free state efile    Sales or exchanges of capital assets, including stocks, bonds, etc. Turbotax free state efile , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Turbotax free state efile Include these transactions even if you did not receive a Form 1099-B or 1099-S. Turbotax free state efile Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Turbotax free state efile Nonbusiness bad debts. Turbotax free state efile   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Turbotax free state efile You and your spouse may list your transactions on separate forms or you may combine them. Turbotax free state efile However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Turbotax free state efile    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Turbotax free state efile   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Turbotax free state efile See the Instructions for Form 8949. Turbotax free state efile Schedule D. Turbotax free state efile    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Turbotax free state efile Before completing Schedule D, you may have to complete other forms as shown below. Turbotax free state efile    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Turbotax free state efile Enter on Schedule D the combined totals from all your Forms 8949. Turbotax free state efile For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Turbotax free state efile For a like-kind exchange, complete Form 8824. Turbotax free state efile See Reporting the exchange under Like-Kind Exchanges in chapter 1. Turbotax free state efile For an installment sale, complete Form 6252. Turbotax free state efile See Publication 537. Turbotax free state efile For an involuntary conversion due to casualty or theft, complete Form 4684. Turbotax free state efile See Publication 547, Casualties, Disasters, and Thefts. Turbotax free state efile For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Turbotax free state efile See Publication 925, Passive Activity and At-Risk Rules. Turbotax free state efile For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Turbotax free state efile See Publication 925. Turbotax free state efile For gains and losses from section 1256 contracts and straddles, complete Form 6781. Turbotax free state efile See Publication 550. Turbotax free state efile Personal-use property. Turbotax free state efile   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Turbotax free state efile Loss from the sale or exchange of property held for personal use is not deductible. Turbotax free state efile But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Turbotax free state efile See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Turbotax free state efile Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Turbotax free state efile The time you own an asset before disposing of it is the holding period. Turbotax free state efile If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Turbotax free state efile If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Turbotax free state efile Report it in Part I of Form 8949 and/or Schedule D, as applicable. Turbotax free state efile If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Turbotax free state efile Report it in Part II of Form 8949 and/or Schedule D, as applicable. Turbotax free state efile   Table 4-1. Turbotax free state efile Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Turbotax free state efile . Turbotax free state efile . Turbotax free state efile  THEN you have a. Turbotax free state efile . Turbotax free state efile . Turbotax free state efile 1 year or less, Short-term capital gain or  loss. Turbotax free state efile More than 1 year, Long-term capital gain or  loss. Turbotax free state efile These distinctions are essential to correctly arrive at your net capital gain or loss. Turbotax free state efile Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Turbotax free state efile See Capital Gains Tax Rates, later. Turbotax free state efile Holding period. Turbotax free state efile   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Turbotax free state efile The day you disposed of the property is part of your holding period. Turbotax free state efile Example. Turbotax free state efile If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Turbotax free state efile If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Turbotax free state efile Patent property. Turbotax free state efile   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Turbotax free state efile For more information, see Patents in chapter 2. Turbotax free state efile Inherited property. Turbotax free state efile   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Turbotax free state efile Installment sale. Turbotax free state efile   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Turbotax free state efile If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Turbotax free state efile    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Turbotax free state efile Nontaxable exchange. Turbotax free state efile   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Turbotax free state efile That is, it begins on the same day as your holding period for the old property. Turbotax free state efile Example. Turbotax free state efile You bought machinery on December 4, 2012. Turbotax free state efile On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Turbotax free state efile On December 5, 2013, you sold the machinery you got in the exchange. Turbotax free state efile Your holding period for this machinery began on December 5, 2012. Turbotax free state efile Therefore, you held it longer than 1 year. Turbotax free state efile Corporate liquidation. Turbotax free state efile   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Turbotax free state efile Profit-sharing plan. Turbotax free state efile   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Turbotax free state efile Gift. Turbotax free state efile   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Turbotax free state efile For more information on basis, see Publication 551, Basis of Assets. Turbotax free state efile Real property. Turbotax free state efile   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Turbotax free state efile   However, taking possession of real property under an option agreement is not enough to start the holding period. Turbotax free state efile The holding period cannot start until there is an actual contract of sale. Turbotax free state efile The holding period of the seller cannot end before that time. Turbotax free state efile Repossession. Turbotax free state efile   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Turbotax free state efile Your holding period does not include the time between the original sale and the repossession. Turbotax free state efile That is, it does not include the period during which the first buyer held the property. Turbotax free state efile Nonbusiness bad debts. Turbotax free state efile   Nonbusiness bad debts are short-term capital losses. Turbotax free state efile For information on nonbusiness bad debts, see chapter 4 of Publication 550. Turbotax free state efile    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Turbotax free state efile Net short-term capital gain or loss. Turbotax free state efile   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Turbotax free state efile Do this by adding all your short-term capital gains. Turbotax free state efile Then add all your short-term capital losses. Turbotax free state efile Subtract the lesser total from the other. Turbotax free state efile The result is your net short-term capital gain or loss. Turbotax free state efile Net long-term capital gain or loss. Turbotax free state efile   Follow the same steps to combine your long-term capital gains and losses. Turbotax free state efile Include the following items. Turbotax free state efile Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Turbotax free state efile Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Turbotax free state efile Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Turbotax free state efile Any long-term capital loss carryover. Turbotax free state efile The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Turbotax free state efile Net gain. Turbotax free state efile   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Turbotax free state efile Different tax rates may apply to the part that is a net capital gain. Turbotax free state efile See Capital Gains Tax Rates, later. Turbotax free state efile Net loss. Turbotax free state efile   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Turbotax free state efile But there are limits on how much loss you can deduct and when you can deduct it. Turbotax free state efile See Treatment of Capital Losses, next. Turbotax free state efile    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Turbotax free state efile The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Turbotax free state efile Table 4-2. Turbotax free state efile Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Turbotax free state efile Ends on trading date you sold security. Turbotax free state efile U. Turbotax free state efile S. Turbotax free state efile Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Turbotax free state efile If bought through subscription, day after subscription was submitted. Turbotax free state efile Nontaxable exchanges Day after date you acquired old property. Turbotax free state efile Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Turbotax free state efile If your basis is FMV, day after date of gift. Turbotax free state efile Real property bought Generally, day after date you received title to the property. Turbotax free state efile Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Turbotax free state efile Capital loss carryover. Turbotax free state efile   Generally, you have a capital loss carryover if either of the following situations applies to you. Turbotax free state efile Your net loss is more than the yearly limit. Turbotax free state efile Your taxable income without your deduction for exemptions is less than zero. Turbotax free state efile If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Turbotax free state efile Example. Turbotax free state efile Bob and Gloria Sampson sold property in 2013. Turbotax free state efile The sale resulted in a capital loss of $7,000. Turbotax free state efile The Sampsons had no other capital transactions. Turbotax free state efile On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Turbotax free state efile They had taxable income of $2,000. Turbotax free state efile The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Turbotax free state efile If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Turbotax free state efile Their capital loss deduction would have been $2,000. Turbotax free state efile They would have no carryover to 2014. Turbotax free state efile Short-term and long-term losses. Turbotax free state efile   When you carry over a loss, it retains its original character as either long term or short term. Turbotax free state efile A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Turbotax free state efile A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Turbotax free state efile A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Turbotax free state efile   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Turbotax free state efile If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Turbotax free state efile To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Turbotax free state efile Joint and separate returns. Turbotax free state efile   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Turbotax free state efile If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Turbotax free state efile Neither you nor your spouse can deduct any part of the other's loss. Turbotax free state efile   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Turbotax free state efile However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Turbotax free state efile Death of taxpayer. Turbotax free state efile   Capital losses cannot be carried over after a taxpayer's death. Turbotax free state efile They are deductible only on the final income tax return filed on the decedent's behalf. Turbotax free state efile The yearly limit discussed earlier still applies in this situation. Turbotax free state efile Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Turbotax free state efile Corporations. Turbotax free state efile   A corporation can deduct capital losses only up to the amount of its capital gains. Turbotax free state efile In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Turbotax free state efile It must be carried to other tax years and deducted from capital gains occurring in those years. Turbotax free state efile For more information, see Publication 542. Turbotax free state efile Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Turbotax free state efile These lower rates are called the maximum capital gains rates. Turbotax free state efile The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Turbotax free state efile For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Turbotax free state efile Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Turbotax free state efile For more information, see chapter 4 of Publication 550. Turbotax free state efile Also see the Instructions for Schedule D (Form 1040). Turbotax free state efile Unrecaptured section 1250 gain. Turbotax free state efile   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Turbotax free state efile Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Turbotax free state efile Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Turbotax free state efile For more information about section 1250 property and net section 1231 gain, see chapter 3. Turbotax free state efile Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Turbotax free state efile The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Turbotax free state efile The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Turbotax free state efile The disposition of capital assets not reported on Schedule D. Turbotax free state efile The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Turbotax free state efile The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Turbotax free state efile Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Turbotax free state efile You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Turbotax free state efile Section 1231 gains and losses. Turbotax free state efile   Show any section 1231 gains and losses in Part I. Turbotax free state efile Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Turbotax free state efile Carry a net loss to Part II of Form 4797 as an ordinary loss. Turbotax free state efile   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Turbotax free state efile Report any remaining gain on Schedule D (Form 1040). Turbotax free state efile See Section 1231 Gains and Losses in chapter 3. Turbotax free state efile Ordinary gains and losses. Turbotax free state efile   Show any ordinary gains and losses in Part II. Turbotax free state efile This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Turbotax free state efile It also includes ordinary gain figured in Part III. Turbotax free state efile Mark-to-market election. Turbotax free state efile   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Turbotax free state efile See the Instructions for Form 4797. Turbotax free state efile Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Turbotax free state efile Ordinary income from depreciation. Turbotax free state efile   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Turbotax free state efile Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Turbotax free state efile Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Turbotax free state efile Carry any remaining gain from a casualty or theft to Form 4684. 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The Turbotax Free State Efile

Turbotax free state efile Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Turbotax free state efile Preguntas sobre los impuestos. Turbotax free state efile Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Turbotax free state efile  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Turbotax free state efile Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Turbotax free state efile La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Turbotax free state efile No necesita completar el Anexo A. Turbotax free state efile Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Turbotax free state efile Recordatorios Acontecimientos futuros. Turbotax free state efile  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Turbotax free state efile irs. Turbotax free state efile gov/Spanish/About-Publication-547(SP). Turbotax free state efile Fotografías de niños desaparecidos. Turbotax free state efile  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Turbotax free state efile En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Turbotax free state efile Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Turbotax free state efile Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Turbotax free state efile Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Turbotax free state efile Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Turbotax free state efile Un robo ocurre cuando alguien hurta sus bienes. Turbotax free state efile La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Turbotax free state efile Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Turbotax free state efile Cómo calcular el monto de su pérdida o ganancia. Turbotax free state efile Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Turbotax free state efile Límites de la deducción. Turbotax free state efile Cómo y cuándo declarar un caso de hecho fortuito o robo. Turbotax free state efile Reglas especiales para pérdidas en zonas de desastre. Turbotax free state efile Formularios que tiene que presentar. Turbotax free state efile   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Turbotax free state efile Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Turbotax free state efile Formulario 1040NR, Anexo A (para extranjeros no residentes). Turbotax free state efile Anexo D. Turbotax free state efile Formulario 4797. Turbotax free state efile Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Turbotax free state efile Expropiaciones forzosas. Turbotax free state efile   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Turbotax free state efile Registros para el cálculo de pérdidas por hecho fortuito y robo. Turbotax free state efile   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Turbotax free state efile En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Turbotax free state efile   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Turbotax free state efile Comentarios y sugerencias. Turbotax free state efile   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Turbotax free state efile   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax free state efile NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Turbotax free state efile Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Turbotax free state efile   Puede enviarnos comentarios a través de www. Turbotax free state efile irs. Turbotax free state efile gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Turbotax free state efile   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Turbotax free state efile Cómo pedir formularios y publicaciones. Turbotax free state efile   Visite el sitio web del IRS www. Turbotax free state efile irs. Turbotax free state efile gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Turbotax free state efile Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Turbotax free state efile Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Turbotax free state efile   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Turbotax free state efile gov/espanol o llame al número 1-800-829-1040. Turbotax free state efile No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Turbotax free state efile Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 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