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Where can i file state taxes free online Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. Where can i file state taxes free online Text message. Where can i file state taxes free online Credit card. Where can i file state taxes free online Pay-by-phone account. Where can i file state taxes free online Stock certificate. Where can i file state taxes free online Promissory note. Where can i file state taxes free online Option. Where can i file state taxes free online Borrowed funds. Where can i file state taxes free online Conditional gift. Where can i file state taxes free online Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. Where can i file state taxes free online Total deduction over $500. Where can i file state taxes free online Deduction over $5,000 for one item. Where can i file state taxes free online Vehicle donations. Where can i file state taxes free online Clothing and household items not in good used condition. Where can i file state taxes free online Easement on building in historic district. Where can i file state taxes free online Deduction over $500,000. Where can i file state taxes free online How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Where can i file state taxes free online Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Where can i file state taxes free online How to check whether an organization can receive deductible charitable contributions. Where can i file state taxes free online   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Where can i file state taxes free online Or go to IRS. Where can i file state taxes free online gov. Where can i file state taxes free online Click on “Tools” and then on “Exempt Organizations Select Check” (www. Where can i file state taxes free online irs. Where can i file state taxes free online gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Where can i file state taxes free online This online tool will enable you to search for qualified organizations. Where can i file state taxes free online You can also call the IRS to find out if an organization is qualified. Where can i file state taxes free online Call 1-877-829-5500. Where can i file state taxes free online People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Where can i file state taxes free online Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Where can i file state taxes free online gsa. Where can i file state taxes free online gov/fedrelay. Where can i file state taxes free online Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Where can i file state taxes free online A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Where can i file state taxes free online It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Where can i file state taxes free online Certain organizations that foster national or international amateur sports competition also qualify. Where can i file state taxes free online War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Where can i file state taxes free online Domestic fraternal societies, orders, and associations operating under the lodge system. Where can i file state taxes free online (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Where can i file state taxes free online ) Certain nonprofit cemetery companies or corporations. Where can i file state taxes free online (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Where can i file state taxes free online ) The United States or any state, the District of Columbia, a U. Where can i file state taxes free online S. Where can i file state taxes free online possession (including Puerto Rico), a political subdivision of a state or U. Where can i file state taxes free online S. Where can i file state taxes free online possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Where can i file state taxes free online (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Where can i file state taxes free online ) Example 1. Where can i file state taxes free online You contribute cash to your city's police department to be used as a reward for information about a crime. Where can i file state taxes free online The city police department is a qualified organization, and your contribution is for a public purpose. Where can i file state taxes free online You can deduct your contribution. Where can i file state taxes free online Example 2. Where can i file state taxes free online You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Where can i file state taxes free online Because the trust fund is part of the U. Where can i file state taxes free online S. Where can i file state taxes free online Government, you contributed to a qualified organization. Where can i file state taxes free online You can deduct your contribution. Where can i file state taxes free online Examples. Where can i file state taxes free online   The following list gives some examples of qualified organizations. Where can i file state taxes free online Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Where can i file state taxes free online Most nonprofit charitable organizations such as the American Red Cross and the United Way. Where can i file state taxes free online Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Where can i file state taxes free online This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Where can i file state taxes free online However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Where can i file state taxes free online Nonprofit hospitals and medical research organizations. Where can i file state taxes free online Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Where can i file state taxes free online Nonprofit volunteer fire companies. Where can i file state taxes free online Nonprofit organizations that develop and maintain public parks and recreation facilities. Where can i file state taxes free online Civil defense organizations. Where can i file state taxes free online Canadian charities. Where can i file state taxes free online   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Where can i file state taxes free online To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Where can i file state taxes free online See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Where can i file state taxes free online Mexican charities. Where can i file state taxes free online   Under the U. Where can i file state taxes free online S. Where can i file state taxes free online -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. Where can i file state taxes free online S. Where can i file state taxes free online law. Where can i file state taxes free online To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Where can i file state taxes free online The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Where can i file state taxes free online Israeli charities. Where can i file state taxes free online   Under the U. Where can i file state taxes free online S. Where can i file state taxes free online -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. Where can i file state taxes free online S. Where can i file state taxes free online law. Where can i file state taxes free online To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Where can i file state taxes free online The limits described in Limits on Deductions , later, apply. Where can i file state taxes free online The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Where can i file state taxes free online Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Where can i file state taxes free online A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Where can i file state taxes free online The contributions must be made to a qualified organization and not set aside for use by a specific person. Where can i file state taxes free online If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Where can i file state taxes free online See Contributions of Property , later. Where can i file state taxes free online Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Where can i file state taxes free online In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Where can i file state taxes free online See Limits on Deductions , later. Where can i file state taxes free online Table 1 in this publication gives examples of contributions you can and cannot deduct. Where can i file state taxes free online Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Where can i file state taxes free online Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Where can i file state taxes free online If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Where can i file state taxes free online For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Where can i file state taxes free online Example 1. Where can i file state taxes free online You pay $65 for a ticket to a dinner-dance at a church. Where can i file state taxes free online Your entire $65 payment goes to the church. Where can i file state taxes free online The ticket to the dinner-dance has a fair market value of $25. Where can i file state taxes free online When you buy your ticket, you know its value is less than your payment. Where can i file state taxes free online To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Where can i file state taxes free online You can deduct $40 as a charitable contribution to the church. Where can i file state taxes free online Example 2. Where can i file state taxes free online At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Where can i file state taxes free online The amount you pay is no more than the fair rental value. Where can i file state taxes free online You have not made a deductible charitable contribution. Where can i file state taxes free online Athletic events. Where can i file state taxes free online   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Where can i file state taxes free online   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Where can i file state taxes free online Subtract the price of the tickets from your payment. Where can i file state taxes free online You can deduct 80% of the remaining amount as a charitable contribution. Where can i file state taxes free online Example 1. Where can i file state taxes free online You pay $300 a year for membership in a university's athletic scholarship program. Where can i file state taxes free online The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Where can i file state taxes free online You can deduct $240 (80% of $300) as a charitable contribution. Where can i file state taxes free online Example 2. Where can i file state taxes free online The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Where can i file state taxes free online You must subtract the usual price of a ticket ($120) from your $300 payment. Where can i file state taxes free online The result is $180. Where can i file state taxes free online Your deductible charitable contribution is $144 (80% of $180). Where can i file state taxes free online Charity benefit events. Where can i file state taxes free online   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Where can i file state taxes free online   If there is an established charge for the event, that charge is the value of your benefit. Where can i file state taxes free online If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Where can i file state taxes free online Whether you use the tickets or other privileges has no effect on the amount you can deduct. Where can i file state taxes free online However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Where can i file state taxes free online    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Where can i file state taxes free online If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Where can i file state taxes free online Example. Where can i file state taxes free online You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Where can i file state taxes free online Printed on the ticket is “Contribution–$40. Where can i file state taxes free online ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Where can i file state taxes free online Membership fees or dues. Where can i file state taxes free online   You may be able to deduct membership fees or dues you pay to a qualified organization. Where can i file state taxes free online However, you can deduct only the amount that is more than the value of the benefits you receive. Where can i file state taxes free online   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Where can i file state taxes free online They are not qualified organizations. Where can i file state taxes free online Certain membership benefits can be disregarded. Where can i file state taxes free online   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. Where can i file state taxes free online Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Where can i file state taxes free online Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Where can i file state taxes free online 20. Where can i file state taxes free online Token items. Where can i file state taxes free online   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Where can i file state taxes free online You receive only a small item or other benefit of token value. Where can i file state taxes free online The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Where can i file state taxes free online The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. Where can i file state taxes free online Written statement. Where can i file state taxes free online   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Where can i file state taxes free online The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. Where can i file state taxes free online It must also give you a good faith estimate of the value of those goods or services. Where can i file state taxes free online   The organization can give you the statement either when it solicits or when it receives the payment from you. Where can i file state taxes free online Exception. Where can i file state taxes free online   An organization will not have to give you this statement if one of the following is true. Where can i file state taxes free online The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Where can i file state taxes free online You receive only items whose value is not substantial as described under Token items , earlier. Where can i file state taxes free online You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Where can i file state taxes free online Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Where can i file state taxes free online You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. Where can i file state taxes free online You can deduct up to $50 a month for each full calendar month the student lives with you. Where can i file state taxes free online Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Where can i file state taxes free online Qualified organization. Where can i file state taxes free online   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). Where can i file state taxes free online For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. Where can i file state taxes free online But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Where can i file state taxes free online Relative. Where can i file state taxes free online   The term “relative” means any of the following persons. Where can i file state taxes free online Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Where can i file state taxes free online A legally adopted child is considered your child. Where can i file state taxes free online Your brother, sister, half brother, half sister, stepbrother, or stepsister. Where can i file state taxes free online Your father, mother, grandparent, or other direct ancestor. Where can i file state taxes free online Your stepfather or stepmother. Where can i file state taxes free online A son or daughter of your brother or sister. Where can i file state taxes free online A brother or sister of your father or mother. Where can i file state taxes free online Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Where can i file state taxes free online Dependent. Where can i file state taxes free online   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Where can i file state taxes free online    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Where can i file state taxes free online S. Where can i file state taxes free online residents and cannot be claimed as dependents. Where can i file state taxes free online Qualifying expenses. Where can i file state taxes free online   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. Where can i file state taxes free online Expenses that do not qualify. Where can i file state taxes free online   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Where can i file state taxes free online Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Where can i file state taxes free online Reimbursed expenses. Where can i file state taxes free online   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. Where can i file state taxes free online However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. Where can i file state taxes free online Mutual exchange program. Where can i file state taxes free online   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Where can i file state taxes free online Reporting expenses. Where can i file state taxes free online   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. Where can i file state taxes free online Out-of-Pocket Expenses in Giving Services Table 2. Where can i file state taxes free online Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Where can i file state taxes free online All of the rules explained in this publication also apply. Where can i file state taxes free online See, in particular, Out-of-Pocket Expenses in Giving Services . Where can i file state taxes free online Question Answer I volunteer 6 hours a week in the office of a qualified organization. Where can i file state taxes free online The receptionist is paid $10 an hour for the same work. Where can i file state taxes free online Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Where can i file state taxes free online  The office is 30 miles from my home. Where can i file state taxes free online Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Where can i file state taxes free online If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Where can i file state taxes free online I volunteer as a Red Cross nurse's aide at a hospital. Where can i file state taxes free online Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Where can i file state taxes free online I pay a babysitter to watch my children while I volunteer for a qualified organization. Where can i file state taxes free online Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Where can i file state taxes free online (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Where can i file state taxes free online ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Where can i file state taxes free online The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Where can i file state taxes free online Table 2 contains questions and answers that apply to some individuals who volunteer their services. Where can i file state taxes free online Underprivileged youths selected by charity. Where can i file state taxes free online   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Where can i file state taxes free online The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Where can i file state taxes free online Your own similar expenses in accompanying the youths are not deductible. Where can i file state taxes free online Conventions. Where can i file state taxes free online   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. Where can i file state taxes free online However, see Travel , later. Where can i file state taxes free online   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Where can i file state taxes free online You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Where can i file state taxes free online   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Where can i file state taxes free online You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Where can i file state taxes free online Uniforms. Where can i file state taxes free online   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Where can i file state taxes free online Foster parents. Where can i file state taxes free online   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Where can i file state taxes free online A qualified organization must select the individuals you take into your home for foster care. Where can i file state taxes free online   You can deduct expenses that meet both of the following requirements. Where can i file state taxes free online They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Where can i file state taxes free online They are incurred primarily to benefit the qualified organization. Where can i file state taxes free online   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Where can i file state taxes free online For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Where can i file state taxes free online Example. Where can i file state taxes free online You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Where can i file state taxes free online Your unreimbursed expenses are not deductible as charitable contributions. Where can i file state taxes free online Church deacon. Where can i file state taxes free online   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Where can i file state taxes free online These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. Where can i file state taxes free online Car expenses. Where can i file state taxes free online   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. Where can i file state taxes free online You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Where can i file state taxes free online   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Where can i file state taxes free online   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Where can i file state taxes free online   You must keep reliable written records of your car expenses. Where can i file state taxes free online For more information, see Car expenses under Records To Keep, later. Where can i file state taxes free online Travel. Where can i file state taxes free online   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Where can i file state taxes free online This applies whether you pay the expenses directly or indirectly. Where can i file state taxes free online You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Where can i file state taxes free online   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Where can i file state taxes free online Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Where can i file state taxes free online However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Where can i file state taxes free online Example 1. Where can i file state taxes free online You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Where can i file state taxes free online You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Where can i file state taxes free online You participate in the activities of the group and enjoy your time with them. Where can i file state taxes free online You oversee the breaking of camp and you transport the group home. Where can i file state taxes free online You can deduct your travel expenses. Where can i file state taxes free online Example 2. Where can i file state taxes free online You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Where can i file state taxes free online The project is sponsored by a charitable organization. Where can i file state taxes free online In most circumstances, you cannot deduct your expenses. Where can i file state taxes free online Example 3. Where can i file state taxes free online You work for several hours each morning on an archeological dig sponsored by a charitable organization. Where can i file state taxes free online The rest of the day is free for recreation and sightseeing. Where can i file state taxes free online You cannot take a charitable contribution deduction even though you work very hard during those few hours. Where can i file state taxes free online Example 4. Where can i file state taxes free online You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Where can i file state taxes free online In the evening you go to the theater. Where can i file state taxes free online You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Where can i file state taxes free online Daily allowance (per diem). Where can i file state taxes free online   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Where can i file state taxes free online You may be able to deduct any necessary travel expenses that are more than the allowance. Where can i file state taxes free online Deductible travel expenses. Where can i file state taxes free online   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Where can i file state taxes free online Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Where can i file state taxes free online For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Where can i file state taxes free online Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. Where can i file state taxes free online The deduction is limited to $10,000 a year. Where can i file state taxes free online To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. Where can i file state taxes free online Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Where can i file state taxes free online Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. Where can i file state taxes free online You must keep records showing the time, place, date, amount, and nature of the expenses. Where can i file state taxes free online For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Where can i file state taxes free online irs. Where can i file state taxes free online gov/pub/irs-irbs/irb06-47. Where can i file state taxes free online pdf. Where can i file state taxes free online Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Where can i file state taxes free online You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. Where can i file state taxes free online Detailed discussions of these items follow. Where can i file state taxes free online Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Where can i file state taxes free online Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Where can i file state taxes free online Contributions to individuals who are needy or worthy. Where can i file state taxes free online You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Where can i file state taxes free online But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Where can i file state taxes free online Example. Where can i file state taxes free online You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Where can i file state taxes free online However, you cannot deduct contributions earmarked for relief of a particular individual or family. Where can i file state taxes free online Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Where can i file state taxes free online Expenses you paid for another person who provided services to a qualified organization. Where can i file state taxes free online Example. Where can i file state taxes free online Your son does missionary work. Where can i file state taxes free online You pay his expenses. Where can i file state taxes free online You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Where can i file state taxes free online Payments to a hospital that are for a specific patient's care or for services for a specific patient. Where can i file state taxes free online You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Where can i file state taxes free online Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Where can i file state taxes free online Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Where can i file state taxes free online Chambers of commerce and other business leagues or organizations. Where can i file state taxes free online Civic leagues and associations. Where can i file state taxes free online Communist organizations. Where can i file state taxes free online Country clubs and other social clubs. Where can i file state taxes free online Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Where can i file state taxes free online (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Where can i file state taxes free online ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Where can i file state taxes free online However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. Where can i file state taxes free online For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. Where can i file state taxes free online The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Where can i file state taxes free online Homeowners' associations. Where can i file state taxes free online Labor unions. Where can i file state taxes free online But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Where can i file state taxes free online See Publication 529, Miscellaneous Deductions. Where can i file state taxes free online Political organizations and candidates. Where can i file state taxes free online Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Where can i file state taxes free online See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Where can i file state taxes free online These contributions include the following. Where can i file state taxes free online Contributions for lobbying. Where can i file state taxes free online This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Where can i file state taxes free online Contributions to a retirement home for room, board, maintenance, or admittance. Where can i file state taxes free online Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Where can i file state taxes free online Costs of raffles, bingo, lottery, etc. Where can i file state taxes free online You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Where can i file state taxes free online For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Where can i file state taxes free online Dues to fraternal orders and similar groups. Where can i file state taxes free online However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Where can i file state taxes free online Tuition, or amounts you pay instead of tuition. Where can i file state taxes free online You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Where can i file state taxes free online You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Where can i file state taxes free online ” Contributions connected with split-dollar insurance arrangements. Where can i file state taxes free online You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. Where can i file state taxes free online Example. Where can i file state taxes free online You donate money to a charitable organization. Where can i file state taxes free online The charity uses the money to purchase a cash value life insurance policy. Where can i file state taxes free online The beneficiaries under the insurance policy include members of your family. Where can i file state taxes free online Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Where can i file state taxes free online Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. Where can i file state taxes free online You must have been at least age 70½ when the distribution was made. Where can i file state taxes free online Your total QCDs for the year cannot be more than $100,000. Where can i file state taxes free online If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Where can i file state taxes free online See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Where can i file state taxes free online Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Where can i file state taxes free online Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Where can i file state taxes free online The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. Where can i file state taxes free online Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Where can i file state taxes free online However, you may be able to claim a tax credit for these expenses. Where can i file state taxes free online Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Where can i file state taxes free online See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Where can i file state taxes free online You also may be able to claim an exemption for the child. Where can i file state taxes free online See Exemptions for Dependents in Publication 501 for more information. Where can i file state taxes free online Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Where can i file state taxes free online But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Where can i file state taxes free online See Deductions Subject to the 2% Limit in Publication 529 for more information. Where can i file state taxes free online Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. Where can i file state taxes free online There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Where can i file state taxes free online Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. Where can i file state taxes free online For details, see Internal Revenue Code section 170(f)(18). Where can i file state taxes free online Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Where can i file state taxes free online For details, see Partial Interest in Property under Contributions of Property, later. Where can i file state taxes free online Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Where can i file state taxes free online However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Where can i file state taxes free online See Giving Property That Has Increased in Value , later. Where can i file state taxes free online For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Where can i file state taxes free online Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. Where can i file state taxes free online These special rules are described next. Where can i file state taxes free online Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Where can i file state taxes free online Exception. Where can i file state taxes free online   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Where can i file state taxes free online Household items. Where can i file state taxes free online   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Where can i file state taxes free online   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Where can i file state taxes free online Fair market value. Where can i file state taxes free online   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Where can i file state taxes free online Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Where can i file state taxes free online A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Where can i file state taxes free online Deduction more than $500. Where can i file state taxes free online   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Where can i file state taxes free online If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Where can i file state taxes free online Form 1098-C. Where can i file state taxes free online   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Where can i file state taxes free online The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Where can i file state taxes free online   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Where can i file state taxes free online S. Where can i file state taxes free online Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Where can i file state taxes free online   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Where can i file state taxes free online    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Where can i file state taxes free online But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Where can i file state taxes free online Filing deadline approaching and still no Form 1098-C. Where can i file state taxes free online   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Where can i file state taxes free online Request an automatic 6-month extension of time to file your return. Where can i file state taxes free online You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Where can i file state taxes free online S. Where can i file state taxes free online Individual Income Tax Return. Where can i file state taxes free online For more information, see the instructions for Form 4868. Where can i file state taxes free online File the return on time without claiming the deduction for the qualified vehicle. Where can i file state taxes free online After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Where can i file state taxes free online S. Where can i file state taxes free online Individual Income Tax Return, claiming the deduction. Where can i file state taxes free online Attach Copy B of Form 1098-C (or other statement) to the amended return. Where can i file state taxes free online Exceptions. Where can i file state taxes free online   There are two exceptions to the rules just described for deductions of more than $500. Where can i file state taxes free online Exception 1—vehicle used or improved by organization. Where can i file state taxes free online   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Where can i file state taxes free online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Where can i file state taxes free online The Form 1098-C (or other statement) will show whether this exception applies. Where can i file state taxes free online    Exception 2—vehicle given or sold to needy individual. Where can i file state taxes free online   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Where can i file state taxes free online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Where can i file state taxes free online The Form 1098-C (or other statement) will show whether this exception applies. Where can i file state taxes free online   This exception does not apply if the organization sells the vehicle at auction. Where can i file state taxes free online In that case, you cannot deduct the vehicle's fair market value. Where can i file state taxes free online Example. Where can i file state taxes free online Anita donates a used car to a qualified organization. Where can i file state taxes free online She bought it 3 years ago for $9,000. Where can i file state taxes free online A used car guide shows the fair market value for this type of car is $6,000. Where can i file state taxes free online However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Where can i file state taxes free online Neither exception 1 nor exception 2 applies. Where can i file state taxes free online If Anita itemizes her deductions, she can deduct $2,900 for her donation. Where can i file state taxes free online She must attach Form 1098-C and Form 8283 to her return. Where can i file state taxes free online Deduction $500 or less. Where can i file state taxes free online   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Where can i file state taxes free online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Where can i file state taxes free online   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Where can i file state taxes free online The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. Where can i file state taxes free online Fair market value. Where can i file state taxes free online   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Where can i file state taxes free online Donations of inventory. Where can i file state taxes free online   The vehicle donation rules just described do not apply to donations of inventory. Where can i file state taxes free online For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. Where can i file state taxes free online See Inventory , later. Where can i file state taxes free online Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. Where can i file state taxes free online This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Where can i file state taxes free online Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Where can i file state taxes free online Your basis does not include transportation or travel costs. Where can i file state taxes free online It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Where can i file state taxes free online In addition, it does not include the value of your time. Where can i file state taxes free online Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. Where can i file state taxes free online Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. Where can i file state taxes free online This prevents you from deducting the same amount as both investment interest and a charitable contribution. Where can i file state taxes free online If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. Where can i file state taxes free online The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). Where can i file state taxes free online For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Where can i file state taxes free online Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Where can i file state taxes free online Right to use property. Where can i file state taxes free online   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Where can i file state taxes free online Example 1. Where can i file state taxes free online You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Where can i file state taxes free online Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Where can i file state taxes free online Example 2. Where can i file state taxes free online Mandy White owns a vacation home at the beach that she sometimes rents to others. Where can i file state taxes free online For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Where can i file state taxes free online At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Where can i file state taxes free online Mandy cannot claim a deduction because of the partial interest rule. Where can i file state taxes free online Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Where can i file state taxes free online See Contributions From Which You Benefit , earlier. Where can i file state taxes free online Exceptions. Where can i file state taxes free online   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Where can i file state taxes free online A remainder interest in your personal home or farm. Where can i file state taxes free online A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Where can i file state taxes free online Example. Where can i file state taxes free online You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Where can i file state taxes free online You can deduct the value of the remainder interest. Where can i file state taxes free online An undivided part of your entire interest. Where can i file state taxes free online This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. Where can i file state taxes free online But see Fractional Interest in Tangible Personal Property , later. Where can i file state taxes free online Example. Where can i file state taxes free online You contribute voting stock to a qualified organization but keep the right to vote the stock. Where can i file state taxes free online The right to vote is a substantial right in the stock. Where can i file state taxes free online You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Where can i file state taxes free online A partial interest that would be deductible if transferred to certain types of trusts. Where can i file state taxes free online A qualified conservation contribution (defined later). Where can i file state taxes free online For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. Where can i file state taxes free online Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. Where can i file state taxes free online If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. Where can i file state taxes free online Tangible personal property is defined later under Future Interest in Tangible Personal Property . Where can i file state taxes free online A fractional interest in property is an undivided portion of your entire interest in the property. Where can i file state taxes free online Example. Where can i file state taxes free online An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. Where can i file state taxes free online Recapture of deduction. Where can i file state taxes free online   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Where can i file state taxes free online You contributed a fractional interest in tangible personal property after August 17, 2006. Where can i file state taxes free online You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Where can i file state taxes free online   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Where can i file state taxes free online Additional tax. Where can i file state taxes free online   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Where can i file state taxes free online Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Where can i file state taxes free online Qualified organization. Where can i file state taxes free online   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Where can i file state taxes free online The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Where can i file state taxes free online   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. Where can i file state taxes free online Qualified real property interest. Where can i file state taxes free online   This is any of the following interests in real property. Where can i file state taxes free online Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Where can i file state taxes free online A remainder interest. Where can i file state taxes free online A restriction (granted in perpetuity) on the use that may be made of the real property. Where can i file state taxes free online Conservation purposes. Where can i file state taxes free online   Your contribution must be made only for one of the following conservation purposes. Where can i file state taxes free online Preserving land areas for outdoor recreation by, or for the education of, the general public. Where can i file state taxes free online Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Where can i file state taxes free online Preserving open space, including farmland and forest land, if it yields a significant public benefit. Where can i file state taxes free online The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Where can i file state taxes free online Preserving a historically important land area or a certified historic structure. Where can i file state taxes free online Building in registered historic district. Where can i file state taxes free online   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. Where can i file state taxes free online The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Where can i file state taxes free online You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. Where can i file state taxes free online You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Where can i file state taxes free online   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. Where can i file state taxes free online For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Where can i file state taxes free online   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Where can i file state taxes free online See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Where can i file state taxes free online You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Where can i file state taxes free online See Deductions Subject to the 2% Limit in Publication 529 for more information. Where can i file state taxes free online More information. Where can i file state taxes free online   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Where can i file state taxes free online For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Where can i file state taxes free online For more information about qualified conservation contributions, see Regulations section 1. Where can i file state taxes free online 170A-14. Where can i file state taxes free online Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Where can i file state taxes free online But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Where can i file state taxes free online Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Where can i file state taxes free online Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. Where can i file state taxes free online Tangible personal property. Where can i file state taxes free online   This is any property, other than land or buildings, that can be seen or touched. Where can i file state taxes free online It includes furniture, books, jewelry, paintings, and cars. Where can i file state taxes free online Future interest. Where can i file state taxes free online   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Where can i file state taxes free online Example. Where can i file state taxes free online You own an antique car that you contribute to a museum. Where can i file state taxes free online You give up ownership, but retain the right to keep the car in your garage with your personal collection. Where can i file state taxes free online Because you keep an interest in the property, you cannot deduct the contribution. Where can i file state taxes free online If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. Where can i file state taxes free online Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. Where can i file state taxes free online The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Where can i file state taxes free online You must remove the amount of your charitable contribution deduction from your opening inventory. Where can i file state taxes free online It is not part of the cost of goods sold. Where can i file state taxes free online If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Where can i file state taxes free online Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Where can i file state taxes free online For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Where can i file state taxes free online A special rule applies to certain donations of food inventory. Where can i file state taxes free online See Food Inventory, later. Where can i file state taxes free online Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. Where can i file state taxes free online Intellectual property means any of the following: Patents. Where can i file state taxes free online Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Where can i file state taxes free online Trademarks. Where can i file state taxes free online Trade names. Where can i file state taxes free online Trade secrets. Where can i file state taxes free online Know-how. Where can i file state taxes free online Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Where can i file state taxes free online Other similar property or applications or registrations of such property. Where can i file state taxes free online Additional deduction based on income. Where can i file state taxes free online   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. Where can i file state taxes free online   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. Where can i file state taxes free online In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Where can i file state taxes free online However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. Where can i file state taxes free online   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. Where can i file state taxes free online The additional deductions cannot be taken for intellectual property donated to certain private foundations. Where can i file state taxes free online Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. Where can i file state taxes free online   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. Where can i file state taxes free online   The organization is required to file an information return showing the income from the property, with a copy to you. Where can i file state taxes free online This is done on Form 8899, Notice of Income From Donated Intellectual Property. Where can i file state taxes free online Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Where can i file state taxes free online Publication 561 contains a more complete discussion. Where can i file state taxes free online Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Where can i file state taxes free online Used clothing. Where can i file state taxes free online   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Where can i file state taxes free online There are no fixed formulas or methods for finding the value of items of clothing. Where can i file state taxes free online   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Where can i file state taxes free online      Also see Clothing and Household Items , earlier. Where can i file state taxes free online Example. Where can i file state taxes free online    Kristin donated a coat to a thrift store operated by her church. Where can i file state taxes free online She paid $300 for the coat 3 years ago. Where can i file state taxes free online Similar coats in the thrift store sell for $50. Where can i file state taxes free online The fair market value of the coat is $50. Where can i file state taxes free online Kristin's donation is limited to $50. Where can i file state taxes free online Household items. Where can i file state taxes free online   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Where can i file state taxes free online These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Where can i file state taxes free online For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Where can i file state taxes free online   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Where can i file state taxes free online Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Where can i file state taxes free online Do not include any of this evidence with your tax return. Where can i file state taxes free online   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. Where can i file state taxes free online   Also see Clothing and Household Items , earlier. Where can i file state taxes free online Cars, boats, and airplanes. Where can i file state taxes free online   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Where can i file state taxes free online Boats. Where can i file state taxes free online   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. Where can i file state taxes free online Cars. Where can i file state taxes free online   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Where can i file state taxes free online The guides may be published monthly or seasonally, and for different regions of the country. Where can i file state taxes free online These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Where can i file state taxes free online The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Where can i file state taxes free online But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Where can i file state taxes free online   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Where can i file state taxes free online You can also find used car pricing information on the Internet. Where can i file state taxes free online   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. Where can i file state taxes free online However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Where can i file state taxes free online The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. Where can i file state taxes free online Example. Where can i file state taxes free online You donate a used car in poor condition to a local high school for use by students studying car repair. Where can i file state taxes free online A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Where can i file state taxes free online However, the guide shows the price for a private party sale of the car is only $750. Where can i file state taxes free online The fair market value of the car is considered to be $750. Where can i file state taxes free online Large quantities. Where can i file state taxes free online   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Where can i file state taxes free online Example. Where can i file state taxes free online You purchase 500 bibles for $1,000. Where can i file state taxes free online The person who sells them to you says the retail value of these bibles is $3,000. Where can i file state taxes free online If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. Where can i file state taxes free online Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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Where can i file state taxes free online 15. Where can i file state taxes free online   Venta de su Vivienda Table of Contents Recordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Where can i file state taxes free online Información adicional. Where can i file state taxes free online Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Where can i file state taxes free online Recuperación (Devolución) de un Subsidio Hipotecario Federal Recordatorio Venta de vivienda con puntos no deducidos. Where can i file state taxes free online  Si no ha deducido todos los puntos que pagó para asegurar una hipoteca sobre su vivienda anterior, tal vez pueda deducir los puntos restantes en el año de la venta. Where can i file state taxes free online Consulte Hipoteca que termina antes del plazo de vigencia convenido bajo Puntos en el capítulo 23. Where can i file state taxes free online Introduction Este capítulo explica las reglas tributarias que son aplicables cuando vende su vivienda principal. Where can i file state taxes free online En la mayoría de los casos, su vivienda principal es aquélla en la que vive la mayor parte del tiempo. Where can i file state taxes free online Si vendió su vivienda principal en el año 2013, es posible que pueda excluir de sus ingresos todas las ganancias hasta un máximo de $250,000 ($500,000 en una declaración conjunta, en la mayoría de los casos). Where can i file state taxes free online Consulte Cómo Excluir las Ganancias , más adelante. Where can i file state taxes free online Generalmente, si puede excluir todas las ganancias, no es necesario que declare dicha venta en su declaración de impuestos. Where can i file state taxes free online Si tiene ganancias que no se pueden excluir, éstas son tributables. Where can i file state taxes free online Declare estas ganancias en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés, y en el Anexo D (Formulario 1040). Where can i file state taxes free online Es posible que también tenga que llenar el Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. Where can i file state taxes free online Consulte Cómo Declarar la Venta , más adelante. Where can i file state taxes free online Si tiene pérdidas de la venta, generalmente no puede deducirlas en su declaración. Where can i file state taxes free online Sin embargo, podría verse obligado a declararlas. Where can i file state taxes free online Consulte Cómo Declarar la Venta , más adelante. Where can i file state taxes free online Los temas principales de este capítulo son los siguientes: Cómo calcular las pérdidas o ganancias. Where can i file state taxes free online Cómo determinar la base. Where can i file state taxes free online Cómo excluir las ganancias. Where can i file state taxes free online Requisitos de propiedad y de uso. Where can i file state taxes free online Cómo declarar la venta. Where can i file state taxes free online Otros temas incluyen lo siguiente: Uso comercial o alquiler de vivienda. Where can i file state taxes free online Recuperación de un subsidio hipotecario federal. Where can i file state taxes free online Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos Formulario (e Instrucciones) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (Reducción de atributos tributarios debido a la liquidación de deudas), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciónes de bienes de capital), en inglés Vivienda Principal Esta sección explica el término “vivienda principal”. Where can i file state taxes free online Generalmente, la vivienda en que usted vive la mayor parte del tiempo es su vivienda principal y puede ser un(a): Casa, Casa flotante, Casa rodante, Apartamento de cooperativa o Condominio. Where can i file state taxes free online Para excluir ganancias según las reglas del presente capítulo, en la mayoría de los casos tiene que haber sido propietario y habitado la propiedad como vivienda principal durante un mínimo de 2 años durante el período de 5 años que termina en la fecha de la venta. Where can i file state taxes free online Terreno. Where can i file state taxes free online   Si vende el terreno en que se encuentra ubicada su vivienda principal, pero no la casa misma, no puede excluir ganancias provenientes de la venta del terreno. Where can i file state taxes free online Sin embargo, si vende terrenos baldíos usados como parte de su vivienda principal y contiguos a la misma, tal vez pueda excluir la ganancia proveniente de la venta de dichos terrenos en ciertos casos. Where can i file state taxes free online Vea Vacant land (Terreno baldío), bajo Main Home (Vivienda principal) en la Publicación 523, en inglés, para más información. Where can i file state taxes free online Ejemplo. Where can i file state taxes free online Compra un terreno y traslada su vivienda principal ahí. Where can i file state taxes free online Luego, vende el terreno en que se encuentra ubicada su vivienda principal. Where can i file state taxes free online Esta venta no se considera venta de su vivienda principal y no puede excluir las ganancias provenientes de la venta del terreno. Where can i file state taxes free online Más de una vivienda. Where can i file state taxes free online   Si es propietario de más de una vivienda, solamente puede excluir las ganancias de la venta de su vivienda principal. Where can i file state taxes free online Tiene que incluir en sus ingresos las ganancias procedentes de la venta de cualquier otra vivienda. Where can i file state taxes free online Si es propietario de dos viviendas y vive en ambas, su vivienda principal generalmente es aquella en que vive la mayor parte del tiempo durante el año. Where can i file state taxes free online Ejemplo 1. Where can i file state taxes free online Usted es propietario de dos casas, una en Nueva York y otra en Florida. Where can i file state taxes free online Entre 2009 y 2013, usted vive en la casa de Nueva York por 7 meses y en la residencia de Florida durante 5 meses de cada año. Where can i file state taxes free online En la ausencia de hechos y circunstancias que indiquen lo contrario, la casa de Nueva York es su vivienda principal. Where can i file state taxes free online Usted califica para la exclusión de la ganancia de la venta de la casa de Nueva York, pero no por la casa en Florida en el 2013. Where can i file state taxes free online Ejemplo 2. Where can i file state taxes free online Usted es propietario de una casa, pero vive en otra casa que alquila. Where can i file state taxes free online La casa alquilada es su vivienda principal. Where can i file state taxes free online Ejemplo 3. Where can i file state taxes free online Usted es propietario de dos casas, una en Virginia y otra en New Hampshire. Where can i file state taxes free online En 2009 y 2010, usted vivió en la casa de Virginia. Where can i file state taxes free online En 2011 y 2012, vivió en la casa de New Hampshire. Where can i file state taxes free online En 2013, vivió otra vez en la casa de Virginia. Where can i file state taxes free online Su residencia principal en 2009, 2010 y 2013 es la residencia de Virginia. Where can i file state taxes free online En 2011 y 2012, su residencia principal es la residencia de New Hampshire. Where can i file state taxes free online Usted reúne los requisitos para la exclusión de la ganancia de la venta de cualesquiera de las casas (pero no ambas) en el 2013. Where can i file state taxes free online Propiedad usada parcialmente como su vivienda principal. Where can i file state taxes free online   Si usa solamente una parte de la propiedad como vivienda principal, las reglas que se abordan en este capítulo son aplicables sólo a las pérdidas o ganancias de la venta de esa parte de la propiedad. Where can i file state taxes free online Para obtener detalles, consulte Uso Comercial o Alquiler de Vivienda , más adelante. Where can i file state taxes free online Cómo Calcular las Pérdidas o Ganancias Para calcular las pérdidas o ganancias procedentes de la venta de su vivienda principal, tiene que saber cuál es el precio de venta, la cantidad recibida y la base ajustada. Where can i file state taxes free online Reste la base ajustada de la cantidad recibida para obtener el total de pérdidas o ganancias. Where can i file state taxes free online     Precio de venta     − Gastos de venta       Cantidad recibida       Cantidad recibida     − Base ajustada       Pérdidas o ganancias   Precio de Venta El precio de venta es la cantidad total que recibe por su vivienda. Where can i file state taxes free online Esto incluye dinero y el valor justo de mercado de cualquier otro bien o servicio que reciba y todos los pagarés, hipotecas u otras deudas que adquiere el comprador como parte de la venta. Where can i file state taxes free online Pago efectuado por su empleador. Where can i file state taxes free online   Es posible que tenga que vender su vivienda debido a un traslado de trabajo. Where can i file state taxes free online Si su empleador le paga las pérdidas originadas por la venta o gastos de venta, no incluya el pago como parte del precio de venta. Where can i file state taxes free online Su empleador incluirá el pago como salario en el recuadro 1 del Formulario W-2 y usted lo incluirá en los ingresos en la línea 7 del Formulario 1040. Where can i file state taxes free online Opción de compra. Where can i file state taxes free online   Si otorga una opción de compra para su vivienda y esa opción se ejecuta, sume al precio de venta de la vivienda la cantidad que reciba por la opción. Where can i file state taxes free online Si la opción no se ejecuta, tiene que declarar la cantidad como ingreso ordinario en el año en que venza la opción. Where can i file state taxes free online Declare esta cantidad en la línea 21 del Formulario 1040. Where can i file state taxes free online Formulario 1099-S. Where can i file state taxes free online   Si recibió el Formulario 1099-S, Proceeds From Real Estate Transactions (Utilidades de transacciones de bienes raíces), en inglés, el recuadro 2 Gross Proceeds (Utilidades brutas) debe mostrar la cantidad total que recibió por su vivienda. Where can i file state taxes free online   Sin embargo, el recuadro 2 no incluirá el valor justo de mercado de servicios o bienes que no sean dinero en efectivo o pagarés que haya recibido o recibirá. Where can i file state taxes free online En lugar de esto, el recuadro 4 estará marcado para indicar que ha recibido (o que se anticipa que va a recibir) estos bienes. Where can i file state taxes free online Cantidad Recibida La cantidad recibida corresponde al precio de venta menos los gastos de venta. Where can i file state taxes free online Gastos de venta. Where can i file state taxes free online   Los gastos de venta incluyen: Comisiones, Cargos por publicidad, Honorarios legales y Cargos de préstamo pagados por el vendedor, como tarifas por colocación de préstamos o “puntos”. Where can i file state taxes free online Base Ajustada Durante el período en el que haya sido propietario de su vivienda, es posible que haya realizado ajustes (aumentos o disminuciones) a la base. Where can i file state taxes free online Esta base ajustada se tiene que determinar antes de poder calcular las pérdidas o ganancias de la venta de su vivienda. Where can i file state taxes free online Para obtener información sobre cómo calcular la base ajustada de su vivienda, consulte Cómo Determinar la Base , más adelante. Where can i file state taxes free online Cantidad de Pérdidas o Ganancias Para calcular la cantidad de pérdidas o ganancias, compare la cantidad recibida con la base ajustada. Where can i file state taxes free online Ganancias de la venta. Where can i file state taxes free online   Si la cantidad recibida es mayor que la base ajustada, la diferencia es una ganancia y, a excepción de cualquier parte que pueda excluir, dicha ganancia suele ser tributable. Where can i file state taxes free online Pérdidas de la venta. Where can i file state taxes free online   Si la cantidad recibida es menor que la base ajustada, la diferencia es una pérdida. Where can i file state taxes free online Las pérdidas provenientes de la venta de su vivienda principal no se pueden deducir. Where can i file state taxes free online Vivienda de propiedad conjunta. Where can i file state taxes free online   Si usted y su cónyuge venden su vivienda de propiedad conjunta y presentan una declaración conjunta, debe calcular sus pérdidas o ganancias como si fueran un solo contribuyente. Where can i file state taxes free online Declaraciones por separado. Where can i file state taxes free online   Si usted y su cónyuge presentan declaraciones por separado, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. Where can i file state taxes free online Generalmente, dicha participación está determinada por la ley estatal. Where can i file state taxes free online Copropietarios no casados. Where can i file state taxes free online   Si usted y un copropietario que no sea su cónyuge venden su vivienda de propiedad conjunta, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. Where can i file state taxes free online Cada uno debe aplicar las reglas que se abordan en este capítulo de manera individual. Where can i file state taxes free online Enajenaciones que no Sean Ventas Hay ciertas reglas especiales para otras enajenaciones de su vivienda principal. Where can i file state taxes free online Ejecución hipotecaria o embargo de bienes. Where can i file state taxes free online   Si su vivienda estuvo sujeta a juicio hipotecario o embargo, ésto se considera enajenación de la vivienda principal. Where can i file state taxes free online Consulte la Publicación 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo y abandonos), en inglés, para calcular si tiene ingreso ordinario, pérdidas o ganancias. Where can i file state taxes free online Abandono. Where can i file state taxes free online   Si abandona su vivienda, vea la Publicación 4681, en inglés, para determinar si usted tiene ingresos ordinarios, ganancia o pérdida. Where can i file state taxes free online Intercambio de viviendas. Where can i file state taxes free online   Si intercambia su antigua vivienda por otra, trate el intercambio como una compraventa. Where can i file state taxes free online Ejemplo. Where can i file state taxes free online Usted habitaba y era propietario de una vivienda que tenía una base ajustada de $41,000. Where can i file state taxes free online Un agente de bienes raíces aceptó su antigua vivienda por un valor de $50,000 como pago parcial para la compra de una nueva vivienda con un valor de $80,000. Where can i file state taxes free online Esta transacción se trata como venta de su antigua vivienda por $50,000 con una ganancia de $9,000 ($50,000 – $41,000). Where can i file state taxes free online Si el agente de bienes raíces le hubiese concedido $27,000 y hubiese asumido su hipoteca por pagar de $23,000 sobre su antigua vivienda, el precio de venta aún sería $50,000 (los $27,000 concedidos para el intercambio más la hipoteca de $23,000 que asumió). Where can i file state taxes free online Traspaso a cónyuge. Where can i file state taxes free online   Si traspasa su vivienda a su cónyuge, o lo traspasa a su ex cónyuge por causa de divorcio, en la mayoría de los casos no hay pérdidas ni ganancias. Where can i file state taxes free online Esto es cierto aun si recibe dinero en efectivo u otra compensación por su vivienda. Where can i file state taxes free online Por lo tanto, no son aplicables las reglas de este capítulo. Where can i file state taxes free online Información adicional. Where can i file state taxes free online   Si necesita más información, consulte Transfer to spouse (Traspaso a cónyuge) en la Publicación 523, y Property Settlements (Liquidaciones de bienes) en la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), ambas en inglés. Where can i file state taxes free online Conversión involuntaria. Where can i file state taxes free online   Si su vivienda es destruida o expropiada, y usted recibe dinero u otros bienes a cambio, como el pago de un seguro o indemnización por causa de expropiación forzosa, esto es una enajenación. Where can i file state taxes free online Esto se considera una venta y quizás pueda excluir la totalidad o parte de la ganancia proveniente de la destrucción o expropiación de su vivienda, según se explica más adelante, bajo Situaciones Especiales . Where can i file state taxes free online Cómo Determinar la Base Debe saber cuál es la base de su vivienda para poder calcular toda pérdida o ganancia al momento de la venta. Where can i file state taxes free online La base de su vivienda se determina dependiendo de cómo la obtuvo. Where can i file state taxes free online Generalmente, la base es el costo de la vivienda si la compró o construyó. Where can i file state taxes free online Si la obtuvo de alguna otra manera (herencia, regalo, etc. Where can i file state taxes free online ), la base, por lo general, es el valor justo de mercado cuando la recibió o la base ajustada del dueño anterior. Where can i file state taxes free online Mientras fue propietario de su vivienda, es posible que realizara ajustes (aumentos o disminuciones) a la base de su vivienda. Where can i file state taxes free online El resultado de estos ajustes es la base ajustada de la vivienda, la cual se usa para calcular las pérdidas o ganancias de la venta de la misma. Where can i file state taxes free online Consulte Base Ajustada , más adelante. Where can i file state taxes free online Puede obtener más información sobre la base y la base ajustada en el capítulo 13 de esta publicación y en la Publicación 523, en inglés. Where can i file state taxes free online Costo como Base El costo de la propiedad es la cantidad que pagó por ella en efectivo o a través de obligaciones de deuda, otros bienes o servicios. Where can i file state taxes free online Compra. Where can i file state taxes free online   Si compró una vivienda, la base es lo que a usted le cuesta. Where can i file state taxes free online Esto incluye el precio de compra y ciertos costos de cierre. Where can i file state taxes free online En la mayoría de los casos, el precio de compra incluye su pago inicial o enganche y toda deuda que haya entregado al vendedor en pago por la vivienda, como una primera o segunda hipoteca o pagarés. Where can i file state taxes free online Si construye una vivienda o contrata a terceros para construirla, su precio de compra puede incluir los costos de construcción, como se explica en la Publicación 523, en inglés. Where can i file state taxes free online Gastos de transacción o costos de cierre. Where can i file state taxes free online   Al momento de comprar su vivienda, es posible que haya tenido costos de cierre además del precio del contrato de la propiedad. Where can i file state taxes free online Puede incluir en la base algunos de los gastos de transacción y costos de cierre que pagó por la compra de la vivienda, pero no puede incluir en la base los cargos y costos por la obtención de un préstamo hipotecario. Where can i file state taxes free online Un cargo que se paga por la compra de la vivienda es todo cargo que hubiera tenido que pagar aún si hubiera pagado por ella en efectivo (es decir, sin tener que financiarla). Where can i file state taxes free online   El capítulo 13 indica algunos de los gastos de transacción y costos de cierre que puede incluir en la base de su propiedad, incluida su vivienda. Where can i file state taxes free online Asimismo, indica algunos de los costos de cierre que no se pueden incluir en la base. Where can i file state taxes free online   Además, consulte la Publicación 523, en inglés, para información adicional y una definición de la base distinta a la del costo. Where can i file state taxes free online Base Ajustada La base ajustada es su costo u otra base a la que se le restan o suman ciertas cantidades. Where can i file state taxes free online Para calcular su base ajustada, puede utilizar la Hoja de Trabajo 1 de la Publicación 523, en inglés. Where can i file state taxes free online No utilice la Hoja de Trabajo 1 si adquirió participación en su vivienda de un difunto que falleció en 2010 y cuyo albacea ha presentado el Formulario 8939, Allocation of Increase in Basis for Property Acquired From a Decedent (Distribución del aumento en la base de propiedad adquirida de un difunto), en inglés. Where can i file state taxes free online Aumentos a la base. Where can i file state taxes free online   Incluyen lo siguiente: Ampliación y otras mejoras que tengan una vida útil superior a 1 año. Where can i file state taxes free online Tasaciones especiales para mejoras locales. Where can i file state taxes free online Toda cantidad que usted haya gastado después de un hecho fortuito para restaurar la propiedad dañada. Where can i file state taxes free online Mejoras. Where can i file state taxes free online   Éstas agregan valor a su vivienda, prolongan su vida útil o la adaptan para nuevos usos. Where can i file state taxes free online Debe sumar a la base de la propiedad el costo de las ampliaciones y otras mejoras realizadas. Where can i file state taxes free online   Por ejemplo, instalar una sala de recreación u otro baño en su sótano sin mejoras, levantar una cerca nueva, instalar nueva plomería o cablería, colocar un nuevo techo o pavimentar la entrada al garaje son actividades que constituyen mejoras. Where can i file state taxes free online Una ampliación a su vivienda, como una nueva terraza, un solario o un garaje, también constituye una mejora. Where can i file state taxes free online Reparaciones. Where can i file state taxes free online   Éstas mantienen su vivienda en buenas condiciones, pero no le agregan valor ni prolongan su vida útil. Where can i file state taxes free online No sume el costo a la base de su propiedad. Where can i file state taxes free online   Pintar el interior y exterior de su casa, reparar canaletas o pisos, reparar goteras o yeso y reemplazar ventanas rotas son ejemplos de reparaciones. Where can i file state taxes free online Disminuciones a la base. Where can i file state taxes free online   Incluyen lo siguiente: Liquidaciones de la deuda calificada sobre la vivienda principal excluidas de ingreso. Where can i file state taxes free online La cancelación parcial o completa del ingreso por una deuda que se excluyó debido a su quiebra o insolvencia. Where can i file state taxes free online Para obtener más detalles, vea la Publicación 4681, en inglés. Where can i file state taxes free online Ganancias aplazadas provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997. Where can i file state taxes free online Pérdidas fortuitas deducibles. Where can i file state taxes free online Pagos de seguro que haya recibido o que espera recibir por pérdidas fortuitas. Where can i file state taxes free online Pagos que haya recibido por otorgar una servidumbre o un derecho de paso. Where can i file state taxes free online Depreciación permitida o permisible si usó su vivienda para fines comerciales o de alquiler. Where can i file state taxes free online Créditos relacionados con la eficiencia energética, permitidos por gastos incurridos en el hogar. Where can i file state taxes free online Reste del aumento a la base, que de otra manera se permitiría por gastos en la vivienda, por la cantidad del crédito permitido por dichos gastos. Where can i file state taxes free online Crédito tributario por adopción que haya declarado por mejoras agregadas a la base de su vivienda. Where can i file state taxes free online Pagos no tributables de un programa de asistencia para adopción de su empleador que haya utilizado para mejoras realizadas agregadas a la base de su vivienda. Where can i file state taxes free online Subsidio por ahorro de energía excluido de su ingreso bruto porque lo recibió (directa o indirectamente) de alguno de los servicios públicos después de 1992 para comprar o instalar un medio de ahorro de energía. Where can i file state taxes free online Un medio de ahorro de energía es una instalación o modificación principalmente diseñada para reducir el consumo de electricidad o gas natural, o para mejorar el uso de la demanda de energía de una vivienda. Where can i file state taxes free online Crédito tributario para el comprador de su primera vivienda en el Distrito de Columbia (permisible para la compra de una primera vivienda en el Distrito de Columbia a partir del 5 de agosto de 1997 y antes del 1 de enero del 2012). Where can i file state taxes free online Impuesto general de ventas (permitido a partir del 2004 y antes del 2014) reclamado como una deducción detallada en el Anexo A (Formulario 1040) que fue impuesto por la compra de bienes muebles, tales como una casa flotante usada como su hogar or casa móvil. Where can i file state taxes free online Liquidaciones de la deuda calificada sobre la vivienda principal. Where can i file state taxes free online   Quizás pueda excluir de los ingresos brutos una liquidación de la deuda calificada sobre una vivienda principal. Where can i file state taxes free online Esta exclusión corresponde a liquidaciones efectuadas después de 2006 y antes de 2014. Where can i file state taxes free online Si opta por excluir estos ingresos, tiene que restar de la base de la vivienda principal (pero no por debajo de cero) la cantidad excluida de los ingresos brutos. Where can i file state taxes free online   Presente el Formulario 982, en inglés, junto con la declaración de impuestos. Where can i file state taxes free online Vea las instrucciones del mismo para información detallada. Where can i file state taxes free online Documentación. Where can i file state taxes free online Debe mantener documentación para demostrar la base ajustada de su vivienda. Where can i file state taxes free online Normalmente, tiene que conservar dicha documentación durante 3 años después de la fecha de vencimiento para presentar la declaración del año tributario en el que vendió su vivienda. Where can i file state taxes free online Sin embargo, si vendió su vivienda antes del 7 de mayo de 1997 y aplazó el impuesto sobre las ganancias, la base de esa vivienda afecta la base de la nueva vivienda que compró. Where can i file state taxes free online Conserve la documentación que demuestre la base de ambas viviendas todo el tiempo que sea necesario para efectos de impuestos. Where can i file state taxes free online La documentación que debe conservar incluye: Comprobante del precio de compra y gastos de compra de la vivienda; Comprobantes y otra documentación de todas las mejoras, ampliaciones y otros elementos que afecten la base ajustada de la vivienda; Toda hoja de trabajo y otros cálculos que haya usado para calcular la base ajustada de la vivienda que vendió, las ganancias o pérdidas de la venta, la exclusión y las ganancias tributables; Todo Formulario 982, en inglés, que haya presentado para declarar una liquidación de la deuda calificada sobre la vivienda principal; Todo Formulario 2119, Sale of Your Home (Venta de su vivienda), en inglés, que haya presentado para aplazar la ganancia proveniente de la venta de una vivienda anterior antes del 7 de mayo de 1997 y Toda hoja de trabajo que haya usado para preparar el Formulario 2119, como la Adjusted Basis of Home Sold Worksheet (Hoja de trabajo de base ajustada de vivienda vendida) o Capital Improvements Worksheet (Hoja de trabajo de mejoras de capital) de las Instrucciones del Formulario 2119, en inglés, u otra fuente de cálculos. Where can i file state taxes free online Cómo Excluir las Ganancias Es posible que reúna los requisitos para excluir de su ingreso la totalidad o parte de las ganancias obtenidas de la venta de su vivienda principal. Where can i file state taxes free online Esto significa que, si reúne los requisitos, no tendrá que pagar impuestos sobre las ganancias hasta el límite descrito bajo Exclusión Máxima , presentado a continuación. Where can i file state taxes free online Para tener derecho a esta opción, tiene que satisfacer los requisitos de propietario y de uso que se describen más adelante. Where can i file state taxes free online Puede optar por no declarar la exclusión, incluyendo las ganancias obtenidas de la venta en los ingresos brutos en su declaración de impuestos para el año de la venta. Where can i file state taxes free online Puede utilizar la Hoja de Trabajo 2 de la Publicación 523 para calcular la cantidad de la exclusión y ganancia tributable, si la hubiera. Where can i file state taxes free online Si obtiene alguna ganancia tributable de la venta de su vivienda, podría verse obligado a aumentar la retención del impuesto o pagar impuestos estimados. Where can i file state taxes free online Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés. Where can i file state taxes free online Exclusión Máxima Puede excluir hasta $250,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) de la venta de su vivienda principal si se cumplen todas las siguientes condiciones: Usted reúne los requisitos de propietario. Where can i file state taxes free online Usted reúne los requisitos de uso. Where can i file state taxes free online Durante el período de 2 años inmediatamente anterior a la fecha de la venta no excluyó ganancias obtenidas de la venta de otra vivienda. Where can i file state taxes free online Para detalles sobre ganancias asignadas a períodos de uso no calificados, vea Períodos de uso no calificado, más adelante. Where can i file state taxes free online Tal vez pueda excluir hasta $500,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) obtenidas de la venta de su vivienda principal si está casado, presenta una declaración conjunta y reúne los requisitos enumerados en el tema sobre las reglas especiales correspondientes a declaraciones conjuntas, bajo Personas Casadas , más adelante. Where can i file state taxes free online Requisitos de Propietario y de Uso Para reclamar una exclusión, tiene que satisfacer los requisitos de propietario y de uso. Where can i file state taxes free online Esto significa que durante el período de 5 años inmediatamente anterior a la fecha de la venta, usted tiene que haber: Sido propietario de la vivienda durante un mínimo de 2 años (requisito de propietario) y Vivido en la vivienda como su vivienda principal durante un mínimo de 2 años (requisito de uso). Where can i file state taxes free online Excepción. Where can i file state taxes free online   Si fue propietario y vivió en la propiedad como su vivienda principal por menos de 2 años, en algunos casos aún puede reclamar una exclusión. Where can i file state taxes free online Sin embargo, la cantidad máxima que podría excluir sería menor. Where can i file state taxes free online Consulte Exclusión Máxima Reducida , más adelante. Where can i file state taxes free online Ejemplo 1 —posesión y ocupación de la vivienda durante 2 años. Where can i file state taxes free online Amanda compró su vivienda principal y se mudó a ésta en septiembre del año 2011. Where can i file state taxes free online Vendió la vivienda con ganancias en octubre de 2013. Where can i file state taxes free online Durante el período de 5 años que finalizó en la fecha de la venta en octubre de 2013, ella fue propietaria de la vivienda y vivió en ella más de 2 años. Where can i file state taxes free online Por lo tanto, satisface los requisitos de propietario y de uso. Where can i file state taxes free online Ejemplo 2 —satisfacción del requisito de propiedad, pero no de uso. Where can i file state taxes free online Daniel compró una vivienda, vivió en ella durante 6 meses, se mudó y nunca volvió a vivir en la casa. Where can i file state taxes free online Luego la vendió con ganancias. Where can i file state taxes free online Fue propietario de la vivienda durante el período completo de 5 años inmediatamente anterior a la fecha de la venta. Where can i file state taxes free online Él satisface el requisito de propietario, pero no el de uso. Where can i file state taxes free online No puede excluir ninguna parte de sus ganancias procedentes de la venta, a menos que haya reunido los requisitos para una exclusión máxima reducida (como se explica más adelante). Where can i file state taxes free online Período de Propietario y de Uso Los 2 años de propietario y de uso requeridos durante el período de 5 años inmediatamente anterior a la fecha de la venta no tienen que ser continuos ni ocurrir simultáneamente. Where can i file state taxes free online Satisface los requisitos si puede demostrar que fue propietario y vivió en la propiedad como su vivienda principal durante 24 meses completos o 730 días (365 × 2) durante el período de 5 años inmediatamente anterior a la fecha de la venta. Where can i file state taxes free online Ausencia temporal. Where can i file state taxes free online   Las ausencias temporales breves por vacaciones u otras ausencias estacionales, aun si alquila la propiedad durante estas ausencias, se consideran períodos de uso. Where can i file state taxes free online En los siguientes ejemplos, se supone que la exclusión máxima reducida (explicada más adelante) no es aplicable a las ventas. Where can i file state taxes free online Ejemplo 1. Where can i file state taxes free online David Gallegos, soltero, compró una vivienda y se mudó a ella el 1 de febrero de 2011. Where can i file state taxes free online En 2011 y 2012, David se ausentó de su casa en el verano por dos meses mientras se tomaba unas vacaciones. Where can i file state taxes free online Vendió la casa el 1 de marzo del año 2013. Where can i file state taxes free online Aunque el período total en el que David usó su casa es menos de 2 años (21 meses), puede excluir toda ganancia hasta $250,000 ya que cumple con los requisitos. Where can i file state taxes free online Las vacaciones de 2 meses son ausencias cortas temporales y se cuentan como períodos de uso al determinar si David usó la casa los 2 años exigidos. Where can i file state taxes free online Ejemplo 2. Where can i file state taxes free online El profesor Pablo Barba, soltero, compró una casa y se mudó a ella el 18 de agosto de 2010. Where can i file state taxes free online Vivió en ella como su vivienda principal en forma continua hasta el 5 de enero de 2012, fecha en que viajó al extranjero para disfrutar de un año sabático. Where can i file state taxes free online El 6 de febrero de 2013, un mes después de regresar de la ausencia, vendió la casa con ganancias. Where can i file state taxes free online Dado que su ausencia no fue una ausencia temporal breve, no puede incluir el período de ausencia para satisfacer el requisito de uso de 2 años. Where can i file state taxes free online No puede excluir parte alguna de sus ganancias porque no usó ese domicilio por los 2 años exigidos. Where can i file state taxes free online Satisfacción de los requisitos de propietario y de uso durante períodos diferentes. Where can i file state taxes free online   Puede satisfacer los requisitos de propietario y de uso durante períodos diferentes de 2 años. Where can i file state taxes free online Sin embargo, tiene que satisfacer ambos requisitos durante el período de 5 años inmediatamente anterior a la fecha de la venta. Where can i file state taxes free online Ejemplo. Where can i file state taxes free online A partir del 2002, Elena Jara vivía en un apartamento alquilado. Where can i file state taxes free online Posteriormente, el edificio de apartamentos se transformó en condominios y compró su mismo apartamento el 3 de diciembre de 2010. Where can i file state taxes free online En el año 2011, Elena se enfermó y el 14 de abril de ese año se mudó a la casa de su hija. Where can i file state taxes free online El 12 de julio de 2013, mientras aún vivía en casa de su hija, Elena vendió su condominio. Where can i file state taxes free online Elena puede excluir las ganancias provenientes de la venta de su condominio porque satisfizo los requisitos de propietario y de uso durante el período de 5 años del 13 de julio de 2008 al 12 de julio de 2013, fecha en que vendió su condominio. Where can i file state taxes free online Ella fue propietaria del condominio desde el 3 de diciembre del año 2010 hasta el 12 de julio del año 2013 (más de 2 años). Where can i file state taxes free online Vivió en la propiedad desde el 13 de julio del año 2008 (inicio del período de 5 años) hasta el 14 de abril del año 2011 (más de 2 años). Where can i file state taxes free online El tiempo que Elena vivió en la casa de su hija durante el período de 5 años se puede contar para el período de propietario y el tiempo que vivió en su apartamento alquilado durante esos 5 años se puede contar para el período de uso. Where can i file state taxes free online Apartamento de cooperativa. Where can i file state taxes free online   Si, como inquilino-accionista, vendió acciones en una cooperativa de viviendas, los requisitos de propietario y de uso se satisfacen siempre y cuando durante el período de 5 años inmediatamente anterior a la fecha de la venta usted: Haya sido propietario de las acciones durante un mínimo de 2 años y Haya vivido en la casa o apartamento que sus acciones le dan derecho a ocupar como su vivienda principal durante un mínimo de 2 años. Where can i file state taxes free online Excepciones a los Requisitos de Propietario y de Uso Los siguientes temas abordan excepciones a los requisitos de propietario y de uso para ciertos contribuyentes. Where can i file state taxes free online Excepción para personas incapacitadas. Where can i file state taxes free online   Existe una excepción al requisito de uso si: Queda física o mentalmente incapacitado para cuidarse a sí mismo y Fue propietario y vivió en su casa como su vivienda principal por un total mínimo de un año durante el período de 5 años antes de la venta de su vivienda. Where can i file state taxes free online Conforme a esta excepción, se considera que vive en la vivienda durante todo momento en el período de 5 años en que haya sido propietario de ella y haya vivido en un establecimiento (incluido un hogar de ancianos) con licencia emitida por un estado o subdivisión política para cuidar personas en esa situación. Where can i file state taxes free online Si satisface esta excepción al requisito de uso, aún tiene que satisfacer el requisito de propietario de 2 de los 5 años para reclamar la exclusión. Where can i file state taxes free online Vivienda anterior destruida o expropiada. Where can i file state taxes free online   Para fines de los requisitos de propietario y de uso, debe sumar el tiempo que fue propietario y vivió en una vivienda anterior destruida o expropiada y el tiempo que fue propietario y vivió en la vivienda de reemplazo de cuya venta desea excluir las ganancias. Where can i file state taxes free online Esta regla es aplicable si alguna parte de la base de la vivienda que vendió dependía de la base de aquélla destruida o expropiada. Where can i file state taxes free online De lo contrario, tiene que haber sido propietario y vivido en la misma vivienda durante 2 de los 5 años anteriores a la venta, lo cual le permitirá reunir los requisitos para la exclusión. Where can i file state taxes free online Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz. Where can i file state taxes free online   Puede optar por suspender el período del requisito de 5 años de propietario y uso durante todo período en el que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” como miembro de los servicios uniformados o del Servicio Diplomático de los Estados Unidos o como empleado de los servicios de inteligencia. Where can i file state taxes free online Puede optar por suspender el período del requisito de 5 años de propietario y uso durante el período que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” en el extranjero como empleado o voluntario inscrito o voluntario líder del Cuerpo de Paz. Where can i file state taxes free online Esto significa que podría satisfacer el requisito de uso de 2 años aún cuando, debido a su servicio, no haya vivido realmente en su casa por lo menos los 2 años requeridos de los 5 años que terminan en la fecha de la venta. Where can i file state taxes free online   Si esto le ayuda a reunir los requisitos para excluir ganancias, puede optar por suspender el período obligatorio de 5 años, presentando una declaración para el año de venta que no incluya las ganancias. Where can i file state taxes free online   Para más información sobre la suspensión del período de 5 años, vea Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps (Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz), en la Publicación 523, en inglés. Where can i file state taxes free online Personas Casadas Si usted y su cónyuge presentan una declaración conjunta para el año de la venta y uno de ustedes satisface los requisitos de propiedad y de uso, pueden excluir hasta $250,000 de la ganancia procedente de dicha venta. Where can i file state taxes free online (Sin embargo, consulte Reglas especiales para declaraciones conjuntas , que aparece a continuación). Where can i file state taxes free online Reglas especiales para declaraciones conjuntas. Where can i file state taxes free online   Puede excluir hasta $500,000 de la totalidad de la ganancia sobre la venta de su vivienda principal si se cumple lo siguiente: Está casado y presenta una declaración conjunta para el año. Where can i file state taxes free online Usted o su cónyuge cumple el requisito de propietario. Where can i file state taxes free online Usted y su cónyuge cumplen el requisito de uso. Where can i file state taxes free online Durante el período de 2 años que termina en la fecha de la venta, ni usted ni su cónyuge excluyó ganancia alguna proveniente de la venta de otra vivienda. Where can i file state taxes free online Si uno de los dos cónyuges no satisface estos requisitos, la exclusión máxima que el matrimonio puede declarar es el total de las exclusiones máximas a las que tendría derecho cada cónyuge si no estuviese casado y las cantidades se calculasen por separado. Where can i file state taxes free online Para este fin, se considera que cada cónyuge era dueño de la propiedad durante el período en el que uno de los dos fue dueño de la misma. Where can i file state taxes free online Ejemplo 1 —uno de los cónyuges vende una vivienda. Where can i file state taxes free online Emilia vende su vivienda en junio de 2013 con una ganancia de $300,000. Where can i file state taxes free online Posteriormente en ese año, se casa con Jaime. Where can i file state taxes free online Ella satisface los requisitos de propiedad y de uso, pero Jaime no. Where can i file state taxes free online Emilia puede excluir hasta $250,000 de las ganancias en una declaración por separado o conjunta para el año 2013. Where can i file state taxes free online La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Jaime no cumple el requisito de uso. Where can i file state taxes free online Ejemplo 2 —cada cónyuge vende una vivienda. Where can i file state taxes free online El caso es igual al del Ejemplo 1 , excepto que Jaime también vende una vivienda en el año 2013 con una ganancia de $200,000 antes de casarse con Emilia. Where can i file state taxes free online Él satisface los requisitos de propietario y de uso en su vivienda pero Emilia no. Where can i file state taxes free online Emilia puede excluir $250,000 de las ganancias y Jaime puede excluir $200,000 de las ganancias de la venta de sus propias viviendas. Where can i file state taxes free online Sin embargo, Emilia no puede utilizar la exclusión no usada de Jaime para excluir más de $250,000 de las ganancias. Where can i file state taxes free online Por lo tanto, Emilia y Jaime tienen que reconocer $50,000 de las ganancias de la venta de la vivienda de Emilia. Where can i file state taxes free online La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Emilia y Jaime ambos no cumplen el requisito de uso para el mismo hogar. Where can i file state taxes free online Venta de la vivienda principal por el cónyuge sobreviviente. Where can i file state taxes free online   Si su cónyuge murió y usted no se volvió a casar antes de la fecha de la venta, se considera que ha sido propietario y ha vivido en la propiedad como su vivienda principal durante todo el período en que su cónyuge fue propietario y vivió en ella como vivienda principal. Where can i file state taxes free online   Si reúne todos los siguientes requisitos, puede tener el derecho de excluir hasta $500,000 procedentes de toda ganancia de la venta o del intercambio de su vivienda principal: La venta o el intercambio se realizó después de 2008. Where can i file state taxes free online La venta o el intercambio se realizó dentro de los 2 años después de la fecha del fa- llecimiento de su cónyuge. Where can i file state taxes free online No se ha vuelto a casar. Where can i file state taxes free online Usted y su cónyuge reunían el requisito de uso en la fecha del fallecimiento de su cónyuge. Where can i file state taxes free online Usted o su cónyuge reunían el requisito de propietario en la fecha del fallecimiento de su cónyuge. Where can i file state taxes free online Ni usted ni su cónyuge excluyó ganancia alguna procedente de la venta de otra vivienda durante los últimos 2 años. Where can i file state taxes free online Ejemplo. Where can i file state taxes free online   Geraldo es dueño de una casa y habita en la misma como su vivienda principal desde 2009. Where can i file state taxes free online Geraldo y Wilma se casaron el 1 de julio de 2013, y desde esa fecha habitan en la casa de Geraldo considerándola su vivienda principal. Where can i file state taxes free online Geraldo falleció el 15 de agosto de 2013 y Wilma heredó la propiedad. Where can i file state taxes free online Wilma vendió la propiedad el 3 de septiembre de 2013, fecha en la cual no se había vuelto a casar. Where can i file state taxes free online Aunque Wilma fue dueña de la casa y habitó en la misma menos de 2 años, se considera que ha cumplido los requisitos de propiedad y de uso porque el período correspondiente a su propiedad y uso de la casa abarca el período en el que Geraldo fue dueño de la misma y habitó en ella antes de fallecer. Where can i file state taxes free online Vivienda traspasada por cónyuge. Where can i file state taxes free online   Si su cónyuge le traspasó su vivienda (o ex cónyuge si el traspaso se relaciona con su divorcio), se considera que ha sido propietario durante todo el período en que su cónyuge fue propietario. Where can i file state taxes free online Uso de vivienda después del divorcio. Where can i file state taxes free online   Se considera que ha usado la propiedad como su vivienda principal durante todo el período en que: Usted fue su propietario y Se permita que el cónyuge o ex cónyuge viva en ella conforme a un instrumento de divorcio o separación y éste la usa como vivienda principal. Where can i file state taxes free online Exclusión Máxima Reducida Si no reúne los requisitos para reclamar la exclusión de $250,000 o $500,000, aún puede tener derecho a una exclusión reducida. Where can i file state taxes free online Esto corresponde a aquellas personas que: No satisfagan los requisitos de propietario y de uso o Hayan reclamado la exclusión dentro de 2 años de vender su vivienda actual. Where can i file state taxes free online En los dos casos, para tener derecho a una exclusión reducida, la venta de su vivienda principal tiene que deberse a uno de los siguientes motivos: Un cambio del lugar de empleo. Where can i file state taxes free online Salud. Where can i file state taxes free online Circunstancias imprevistas. Where can i file state taxes free online Circunstancias imprevistas. Where can i file state taxes free online   Se considera que la venta de su vivienda principal es por una circunstancia imprevista si el motivo principal de venta es un hecho que usted no hubiera podido anticipar razonablemente antes de comprar y ocupar su vivienda principal. Where can i file state taxes free online   Vea la Publicación 523, en inglés, para más información y para utilizar la Worksheet 3 (Hoja de trabajo 3) para calcular la exclusión máxima reducida. Where can i file state taxes free online Uso Comercial o Alquiler de Vivienda Tal vez pueda excluir sus ganancias provenientes de la venta de una vivienda que haya utilizado para fines comerciales o para producir ingresos de alquiler. Where can i file state taxes free online Sin embargo, tiene que satisfacer los requisitos de propietario y de uso. Where can i file state taxes free online Períodos de uso no calificado. Where can i file state taxes free online   En la mayoría de los casos, la ganancia de la venta o intercambio de su vivienda principal no calificará para su exclusión en la medida en que las ganancias se asignan a los períodos de uso no calificado. Where can i file state taxes free online Se considera que el uso no calificado es todo período a partir del 2008 en que ni usted ni su cónyuge (o su ex cónyuge) usó la propiedad como vivienda principal con las siguientes excepciones. Where can i file state taxes free online Excepciones. Where can i file state taxes free online   Un período de uso no calificado no incluye: Cualquier parte del período de 5 años que termine en la fecha de la venta o intercambio después de la última fecha que usted o su cónyuge usó la vivienda como vivienda principal. Where can i file state taxes free online Cualquier período (que no exceda de un período de 10 años en su totalidad) durante el cual usted (o su cónyuge) están prestando servicio prolongado en forma oficial y calificada: Como miembro de los servicios uniformados, Como miembro del Servicio Diplomático de los Estados Unidos o Como empleado de los servicios de inteligencia, y Cualquier otro período de ausencia temporal (que no exceda de un período de 2 años en su totalidad) debido a un cambio de empleo, condición de salud o tales circunstancias imprevistas que hayan sido especificados por el IRS. Where can i file state taxes free online La ganancia resultante de la venta de la propiedad se divide entre períodos de uso calificado y no calificado a base de la cantidad de tiempo que la propiedad sirvió para uso calificado y no calificado. Where can i file state taxes free online La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso calificado todavía calificará para la exclusión de la venta de su vivienda principal. Where can i file state taxes free online La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso no calificado no reunirá los requisitos para la exclusión. Where can i file state taxes free online Cálculos. Where can i file state taxes free online   Para calcular la parte de la ganancia que se le asignará al período de uso no calificado, multiplique la ganancia por la siguiente fracción:   Total de uso no calificado durante el período de propietario a partir del 2008      Total del período de propietario   Este cálculo se puede encontrar en la Hoja de Trabajo 2, línea 10, en la Publicación 523, en inglés. Where can i file state taxes free online Ejemplo 1. Where can i file state taxes free online El 23 de mayo de 2007, Amelia (soltera en cada año de este ejemplo) compró una casa. Where can i file state taxes free online Se mudó a la casa en esa fecha y vivió ahí hasta el 31 de mayo de 2009, fecha en la que se mudó de la casa y la puso en alquiler. Where can i file state taxes free online La casa estuvo alquilada desde el 1 de junio de 2009 al 31 de marzo de 2011. Where can i file state taxes free online Amelia reclamó deducciónes por depreciación del 2009 al 2011 por un total de $10,000. Where can i file state taxes free online Amelia se mudó a su casa nuevamente el 1 de abril de 2011 y vivió en ella hasta que la vendió el 31 de enero de 2013 por una ganancia de $200,000. Where can i file state taxes free online Durante el período de 5 años que termina en la fecha de la venta (31 de enero de 2008 – 31 de enero de 2013), Amelia fue la propietaria y vivió en la casa durante más de 2 años, como se indica en la siguiente tabla. Where can i file state taxes free online Período de  5 años Usada como Vivienda Principal Usada como Vivienda de Alquiler 31/01/08 – 31/05/09 16 meses       01/06/09 – 31/03/11   22 meses 01/04/11 – 31/01/13 22 meses         38 meses 22 meses Durante el período que Amelia fue propietaria de la casa (2,080 días), el período de uso no calificado fue de 668 días. Where can i file state taxes free online Amelia divide 668 entre 2,080 y obtiene un decimal (redondeado al menos tres decimales) de 0. Where can i file state taxes free online 321. Where can i file state taxes free online Para calcular la ganancia atribuible al período de uso no calificado, se multiplica $190,000 (la ganancia no es atribuible a la deducción por depreciación $10,000) por 0. Where can i file state taxes free online 321. Where can i file state taxes free online Debido a que la ganancia atribuible a los períodos no calificados es $60,990, Amelia puede excluir $129,010 de su ganancia. Where can i file state taxes free online Ejemplo 2. Where can i file state taxes free online Guillermo fue propietario de una casa y la usó como su vivienda principal de 2007 a 2010. Where can i file state taxes free online El 1 de enero de 2011, se mudó a otro estado. Where can i file state taxes free online Alquiló su casa desde esa fecha hasta el 30 de abril de 2013, fecha en que la vendió. Where can i file state taxes free online Durante el período de 5 años que termina en la fecha de la venta (1 de mayo de 2008 – 30 de abril de 2013), Guillermo fue el propietario de esa casa y vivió en ella durante más de 2 años. Where can i file state taxes free online Tiene que declarar la venta en el Formulario 4797, en inglés, debido a que la casa era una propiedad de alquiler en la fecha de venta. Where can i file state taxes free online Ya que el período de uso no calificado no incluye cualquier parte del período de 5 años después de la última fecha que Guillermo vivió en su vivienda, él no tiene un período de uso no calificado. Where can i file state taxes free online Puesto que cumplió los requisitos de propietario y de uso, puede excluir ganancias de hasta $250,000. Where can i file state taxes free online No obstante, no puede excluir la parte de las ganancias equivalente a la depreciación que reclamó o que pudo haber reclamado por alquilar la casa, como se explica a continuación. Where can i file state taxes free online Depreciación después del 6 de mayo de 1997. Where can i file state taxes free online   Si tenía derecho a declarar deducciones por depreciación porque usó su vivienda para fines comerciales o como propiedad de alquiler, no puede excluir aquella parte de sus ganancias que sea equivalente a cualquier depreciación permitida o permisible como deducción para los períodos después del 6 de mayo de 1997. Where can i file state taxes free online Si puede demostrar mediante documentación adecuada u otras pruebas que la depreciación permitida era menor que la cantidad permisible, puede limitar la cantidad de ganancias obtenidas de modo que dicha cantidad sea igual a la cantidad de depreciación. Where can i file state taxes free online Vea la Publicación 544, en inglés, para información adicional. Where can i file state taxes free online Propiedad usada parcialmente para fines comerciales o de alquiler. Where can i file state taxes free online   Si usó la propiedad en parte como vivienda principal y en parte para fines comerciales o para producir ingresos de alquiler, consulte la Publicación 523, en inglés. Where can i file state taxes free online Cómo Declarar la Venta No declare la venta de su vivienda principal del año 2013 en su declaración de impuestos, a menos que: Tenga ganancias y no reúna los requisitos para excluir la totalidad de éstas Tenga ganancias y opte por no excluirlas o Haya recibido un Formulario 1099-S. Where can i file state taxes free online Si algunas de estas situaciones aplican, informe la ganancia total o pérdidas. Where can i file state taxes free online Para detalles de cómo informar las pérdidas o ganancias, vea las Instrucciones para el Anexo D del Formulario 1040 y las Instrucciones del Formulario 8949, en inglés. Where can i file state taxes free online Si usted usó la vivienda para propósitos de negocios o para sacar ingresos por el alquiler, usted posiblemente tenga que usar el Formulario 4797 para informar la venta de la parte de la propiedad usada para negocios o alquiler (o la venta de la propiedad entera, si se usó exclusivamente para negocios o alquiler). Where can i file state taxes free online Consulte la sección Business Use or Rental of Home (Uso de vivienda como negocio o para alquiler), en inglés, en la Publicación 523, y las Instrucciones del Formulario 4797. Where can i file state taxes free online Ventas a plazos. Where can i file state taxes free online    Algunas ventas se realizan según acuerdos que estipulan que parte o la totalidad del precio de venta se debe pagar en un año posterior. Where can i file state taxes free online Estas ventas se denominan “ventas a plazos”. Where can i file state taxes free online Si financia la compra del comprador de su casa, en lugar de que éste solicite un préstamo o hipoteca a un banco, probablemente tenga una venta a plazos. Where can i file state taxes free online Tal vez pueda declarar la parte de las ganancias que no puede excluir sobre la base a plazos. Where can i file state taxes free online    Use el Formulario 6252, Installment Sale Income (Ingresos de venta a plazos), en inglés, para declarar la venta. Where can i file state taxes free online Anote la exclusión en la línea 15 del Formulario 6252. Where can i file state taxes free online Hipoteca financiada por el vendedor. Where can i file state taxes free online   Si vende su vivienda y tiene un pagaré, hipoteca u otro acuerdo financiero, en la mayoría de los casos los pagos que reciba constan de intereses y capital. Where can i file state taxes free online Tiene que declarar por separado como ingreso de intereses los intereses que reciba como parte de cada pago. Where can i file state taxes free online Si el comprador de su vivienda usa la propiedad como vivienda principal o segunda vivienda, también tiene que declarar el nombre, la dirección y el número de Seguro Social (SSN, por sus siglas en inglés) del comprador en la línea 1 del Anexo B (Formulario 1040A o 1040). Where can i file state taxes free online El comprador tiene que darle su SSN y usted tiene que darle el suyo al comprador. Where can i file state taxes free online Si no satisface estos requisitos, es posible que tenga que pagar una multa de $50 por cada incumplimiento. Where can i file state taxes free online Si usted o el comprador no tiene un SSN y no reúne los requisitos para obtener uno, vea Número de Seguro Social , en el capítulo 1. Where can i file state taxes free online Información adicional. Where can i file state taxes free online   Para obtener más información acerca de las ventas a plazos, consulte la Publicación 537, Installment Sales (Ventas a plazos), en inglés. Where can i file state taxes free online Situaciones Especiales Las siguientes situaciones especiales pueden afectar su exclusión. Where can i file state taxes free online Venta de vivienda adquirida a través de un intercambio de bienes del mismo tipo. Where can i file state taxes free online   No puede reclamar la exclusión si: Adquirió su vivienda a través de un intercambio de bienes del mismo tipo (también conocido como intercambio conforme a la sección 1031) o la base de su vivienda se determina según la base de la vivienda de la persona que la adquirió mediante un intercambio de bienes del mismo tipo (por ejemplo, recibió la vivienda de dicha persona como un regalo) y Vendió la vivienda durante el período de 5 años a partir de la fecha en que se adquirió por medio del intercambio de bienes del mismo tipo. Where can i file state taxes free online Las ganancias provenientes de un intercambio de bienes del mismo tipo no están sujetas al impuesto en la fecha de dicho intercambio. Where can i file state taxes free online Esto quiere decir que las ganancias no se tributarán hasta que venda o enajene de otra manera la propiedad que haya recibido. Where can i file state taxes free online Para diferir ganancias provenientes de un intercambio de bienes del mismo tipo, tiene que haber intercambiado bienes comerciales o de inversión por bienes comerciales o de inversión del mismo tipo. Where can i file state taxes free online Para más información sobre los intercambios de bienes del mismo tipo, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. Where can i file state taxes free online Vivienda cedida a través de intercambio de bienes del mismo tipo. Where can i file state taxes free online   Si usa su vivienda principal en parte para propósitos comerciales o de alquiler y luego intercambia la misma por otra propiedad, vea la Publicación 523, en inglés. Where can i file state taxes free online Expatriados. Where can i file state taxes free online   No puede reclamar la exclusión si el impuesto de expatriación es aplicable en su caso. Where can i file state taxes free online El impuesto de expatriación corresponde a determinados ciudadanos estadounidenses que han renunciado a su ciudadanía (y a determinados residentes de largo plazo que han terminado su residencia). Where can i file state taxes free online Consulte la sección titulada Expatriation Tax (Impuesto de expatriación) en el capítulo 4 de la Publicación 519, U. Where can i file state taxes free online S. Where can i file state taxes free online Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés, para obtener más información acerca del impuesto de expatriación. Where can i file state taxes free online Vivienda destruida o expropiada. Where can i file state taxes free online   Si su vivienda fue destruida o expropiada, toda ganancia (por ejemplo, debido a pagos del seguro que recibió) procedente de aquel acontecimiento reúne los requisitos para la exclusión. Where can i file state taxes free online   Toda parte de las ganancias que no se pueda excluir (por superar el límite de exclusión máxima), se puede aplazar según las reglas que se explican en las siguientes publicaciones: Publicación 547(SP) en el caso de una vivienda que fue destruida o Capítulo 1 de la Publicación 544, en inglés, en el caso de una vivienda que fue expropiada. Where can i file state taxes free online Venta de participación restante. Where can i file state taxes free online   Sujeto a otras reglas del presente capítulo, puede optar por excluir ganancias procedentes de la venta de una participación restante en su vivienda. Where can i file state taxes free online Si elige esta opción, no puede excluir ganancias de la venta de ninguna otra participación en la vivienda que venda por separado. Where can i file state taxes free online Excepción para ventas a personas emparentadas o vinculadas. Where can i file state taxes free online   No puede excluir ganancias procedentes de la venta de una participación restante en su vivienda a una persona emparentada o vinculada. Where can i file state taxes free online Las personas emparentadas incluyen a sus hermanos y hermanas, medios hermanos y medias hermanas, cónyuges, antecesores (padres, abuelos, etc. Where can i file state taxes free online ) y descendientes directos (hijos, nietos, etc. Where can i file state taxes free online ). Where can i file state taxes free online Las personas vinculadas también incluyen a ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. Where can i file state taxes free online Recuperación (Devolución) de un Subsidio Hipotecario Federal Si financió su vivienda a través de un programa de subsidio federal (préstamos de bonos hipotecarios calificados exentos de impuestos o préstamos con certificados de crédito hipotecario), es posible que tenga que devolver la totalidad o parte del beneficio que recibió de ese programa cuando venda o enajene su vivienda. Where can i file state taxes free online Puede recuperar el beneficio al aumentar su impuesto federal sobre el ingreso para el año de la venta. Where can i file state taxes free online Es posible que tenga que pagar este impuesto de recuperación aun si puede excluir sus ganancias del ingreso según las reglas explicadas anteriormente; esa exclusión no afecta el impuesto de recuperación. Where can i file state taxes free online Préstamos sujetos a reglas de recuperación. Where can i file state taxes free online   La recuperación es aplicable a préstamos que: Se originaron de las utilidades de bonos hipotecarios calificados o Se basaron en certificados de crédito hipotecario. Where can i file state taxes free online La recuperación también se aplica a las asunciones de estos préstamos. Where can i file state taxes free online Cuándo es aplicable la recuperación. Where can i file state taxes free online   La recuperación del subsidio hipotecario federal es aplicable solamente si satisface las dos condiciones siguientes: Dentro de los primeros 9 años después de la fecha de cierre de su préstamo hipotecario, vende o enajena su vivienda, gene- rando ganancias. Where can i file state taxes free online Su ingreso para el año de la enajenación es mayor que el ingreso calificado ajustado de ese año para el tamaño de su familia (en relación a los requisitos de ingresos que tiene que satisfacer una persona para tener derecho a participar en el programa de subsidio federal). Where can i file state taxes free online Cuándo no es aplicable la recuperación. Where can i file state taxes free online   La recuperación no es aplicable si le corresponde una de las siguientes situaciones: Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda (QHIL, por sus siglas en inglés) de no más de $15,000 y se usó para hacer modificaciones, reparaciones y mejoras que protejan o mejoren la habitabilidad y la eficiencia energética de su vivienda. Where can i file state taxes free online Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda de no más de $150,000 para un QHIL que se utiliza con el fin de reparar daños ocasionados a viviendas por el huracán Katrina en la zona de desastre del huracán; para un QHIL financiado por un bono hipotecario calificado, el cual es un Bono de la Zona de Oportunidad del Golfo; o para un QHIL para una vivienda habitada por su dueño en la Zona de Oportunidad del Golfo (Zona GO), Zona GO de Rita o Zona GO de Wilma. Where can i file state taxes free online Vea la Publicación 4492(SP), Información para los Contribuyentes Afectados por los Huracanes Katrina, Rita y Wilma, para información adicional. Where can i file state taxes free online Asimismo, vea la Publicación 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas (Información para contribuyentes afectados de la zona de desastre del Medio Oeste), en inglés, para más información. Where can i file state taxes free online La vivienda se enajena como consecuencia de su muerte. Where can i file state taxes free online Enajena su vivienda más de 9 años después de la fecha de cierre de su préstamo hipotecario. Where can i file state taxes free online Traspasa la vivienda a su cónyuge o a su ex cónyuge por motivos de divorcio, situación en la que no hay ganancias incluidas en sus ingresos. Where can i file state taxes free online Enajena la vivienda con pérdidas. Where can i file state taxes free online Su vivienda resulta destruida por un hecho fortuito y usted la repone en su lugar original dentro de 2 años después del cierre del año tributario en que se produjo la destrucción. Where can i file state taxes free online El período de reemplazo se aumenta para viviendas principales destruidas si su vivienda estaba ubicada en la zona de desastre de Kansas, una de las zonas de desastre del Medio Oeste, la zona del Huracán Katrina u otra zona de desastre declarada como tal por el gobierno federal. Where can i file state taxes free online Para más información, vea Plazo de Reposición, en la Publicación 547(SP). Where can i file state taxes free online Refinancia su préstamo hipotecario (a menos que posteriormente satisfaga todas las condiciones anteriores indicadas bajo Cuándo es aplicable la recuperación ). Where can i file state taxes free online Aviso de cantidades. Where can i file state taxes free online   En la fecha de liquidación de su préstamo hipotecario, o en una fecha cercana, deberá recibir un aviso que esta- blezca la cantidad de subsidio federal y cualquier otra información que necesite para calcular su impuesto de recuperación. Where can i file state taxes free online Cómo calcular y declarar la recuperación. Where can i file state taxes free online    El impuesto de recuperación se calcula en el Formulario 8828, en inglés. Where can i file state taxes free online Si vende su vivienda y su hipoteca está sujeta a las reglas de recuperación, tiene que presentar el Formulario 8828 aún si no adeuda un impuesto de recuperación. Where can i file state taxes free online Adjunte el Formulario 8828 al Formulario 1040. Where can i file state taxes free online Para obtener más información, vea el Formulario 8828 y las instrucciones correspondientes, en inglés. Where can i file state taxes free online Prev  Up  Next   Home   More Online Publications