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Where To File 2012 Taxes For Free

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Where To File 2012 Taxes For Free

Where to file 2012 taxes for free Publication 179 - Additional Material Table of Contents 15. Where to file 2012 taxes for free Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Where to file 2012 taxes for free Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Where to file 2012 taxes for free Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Where to file 2012 taxes for free Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Where to file 2012 taxes for free Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Where to file 2012 taxes for free , de ganado, aves, abejas, animales de piel o silvestres. Where to file 2012 taxes for free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Where to file 2012 taxes for free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Where to file 2012 taxes for free , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Where to file 2012 taxes for free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Where to file 2012 taxes for free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Where to file 2012 taxes for free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Where to file 2012 taxes for free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Where to file 2012 taxes for free 4. Where to file 2012 taxes for free Servicios relacionados con el desmote de algodón. Where to file 2012 taxes for free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Where to file 2012 taxes for free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Where to file 2012 taxes for free 5. Where to file 2012 taxes for free Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Where to file 2012 taxes for free Tributable (como labor no agrícola). Where to file 2012 taxes for free * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Where to file 2012 taxes for free 6. Where to file 2012 taxes for free Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. 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Where to file 2012 taxes for free De lo contrario, será tributable como labor no agrícola. Where to file 2012 taxes for free b. Where to file 2012 taxes for free Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Where to file 2012 taxes for free Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Where to file 2012 taxes for free * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Where to file 2012 taxes for free De lo contrario, será tributable como labor no agrícola. Where to file 2012 taxes for free c. Where to file 2012 taxes for free Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Where to file 2012 taxes for free Tributable (como labor no agrícola). Where to file 2012 taxes for free * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Where to file 2012 taxes for free De lo contrario, será tributable como labor no agrícola. Where to file 2012 taxes for free 8. Where to file 2012 taxes for free Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Where to file 2012 taxes for free Tributable (como labor no agrícola). Where to file 2012 taxes for free * Tributable (como labor no agrícola). Where to file 2012 taxes for free *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Where to file 2012 taxes for free Otras exenciones pueden corresponder. Where to file 2012 taxes for free Vea los apartados 5 y 12 . Where to file 2012 taxes for free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Where to file 2012 taxes for free Residentes     a. Where to file 2012 taxes for free Servicios prestados en los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free ** Lo mismo que un ciudadano de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free Lo mismo que un ciudadano de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free b. Where to file 2012 taxes for free Servicios prestados fuera de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Where to file 2012 taxes for free Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free No residentes Vea la Publicación 15-A, en inglés. Where to file 2012 taxes for free Vea la Publicación 15-A, en inglés. Where to file 2012 taxes for free a. Where to file 2012 taxes for free Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free   3. Where to file 2012 taxes for free Extranjero no residente trabajando en barcos o aviones estadounidenses. Where to file 2012 taxes for free Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Where to file 2012 taxes for free Salarios de un trabajador fallecido     1. 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Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Where to file 2012 taxes for free Exenta, si la remuneración se le paga a un estudiante regular. Where to file 2012 taxes for free Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Where to file 2012 taxes for free Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Where to file 2012 taxes for free Empleados emparentados:     1. Where to file 2012 taxes for free Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Where to file 2012 taxes for free Exenta hasta los 18 años de edad. Where to file 2012 taxes for free Exenta hasta los 21 años de edad. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Where to file 2012 taxes for free Exenta hasta los 21 años de edad. Where to file 2012 taxes for free Exenta hasta los 21 años de edad. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Padre que presta servicios para un hijo. Where to file 2012 taxes for free Tributable, si presta servicios en la ocupación o negocio del hijo. Where to file 2012 taxes for free Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 4. Where to file 2012 taxes for free Cónyuge que presta servicios para el otro cónyuge. Where to file 2012 taxes for free Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Los empleados federales:     1. Where to file 2012 taxes for free Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Todos los demás. Where to file 2012 taxes for free Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Where to file 2012 taxes for free Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Where to file 2012 taxes for free Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Where to file 2012 taxes for free **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Where to file 2012 taxes for free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Where to file 2012 taxes for free Salmón o mero. Where to file 2012 taxes for free Tributable a menos que la (3) sea aplicable. Where to file 2012 taxes for free Tributable a menos que la (3) sea aplicable. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Otra clase de pescado y otra clase de vida acuática animal o vegetal. Where to file 2012 taxes for free Tributable a menos que la (3) sea aplicable. Where to file 2012 taxes for free Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Where to file 2012 taxes for free Esta porción depende de la pesca de la embarcación. Where to file 2012 taxes for free En tales casos la tripulación suele tener menos de 10 personas. Where to file 2012 taxes for free Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Where to file 2012 taxes for free Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Where to file 2012 taxes for free Beneficios marginales. Where to file 2012 taxes for free Tributable por la cantidad de beneficio recibida por el empleado. Where to file 2012 taxes for free Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Where to file 2012 taxes for free Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Where to file 2012 taxes for free *** Gobiernos extranjeros y organizaciones internacionales. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free Tal como los empleados federales que trabajan en los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free (Vea, además, Los empleados federales, anteriormente). Where to file 2012 taxes for free Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free y otros patronos privados. Where to file 2012 taxes for free Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free que trabaja para un patrono estadounidense. Where to file 2012 taxes for free Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free o (b) un ciudadano de los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Where to file 2012 taxes for free UU. Where to file 2012 taxes for free tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Where to file 2012 taxes for free Empleados del gobierno (que no sea el gobierno federal). Where to file 2012 taxes for free Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Where to file 2012 taxes for free Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Where to file 2012 taxes for free Trabajo industrial hecho en el hogar:     1. Where to file 2012 taxes for free Por empleados bajo la ley común. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Where to file 2012 taxes for free Tributable, si se les pagan $100 o más en  efectivo en un año. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Médicos internos empleados en hospitales. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Where to file 2012 taxes for free Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Where to file 2012 taxes for free Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Where to file 2012 taxes for free Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Where to file 2012 taxes for free Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Where to file 2012 taxes for free Agentes de seguros o solicitadores:     1. Where to file 2012 taxes for free Vendedores de seguros a tiempo completo. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Otros vendedores de seguros de vida, accidente, etc. Where to file 2012 taxes for free Tributable, solamente si es un empleado de acuerdo a la ley común. Where to file 2012 taxes for free Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Where to file 2012 taxes for free Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Where to file 2012 taxes for free (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Where to file 2012 taxes for free Vea la Publicación 15-A, en inglés. Where to file 2012 taxes for free Vea la Publicación 15-A, en inglés. Where to file 2012 taxes for free ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Where to file 2012 taxes for free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Where to file 2012 taxes for free (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Where to file 2012 taxes for free 1. Where to file 2012 taxes for free Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Where to file 2012 taxes for free Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Where to file 2012 taxes for free  2. Where to file 2012 taxes for free Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Where to file 2012 taxes for free 1. Where to file 2012 taxes for free Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Where to file 2012 taxes for free Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Where to file 2012 taxes for free  2. Where to file 2012 taxes for free Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Where to file 2012 taxes for free Ministros de iglesias que ejercen como tal. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Reembolsos de gastos de mudanza:     1. Where to file 2012 taxes for free Gastos calificados. Where to file 2012 taxes for free Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Where to file 2012 taxes for free Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Gastos no calificados. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Pagos en especie:     a. Where to file 2012 taxes for free A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free b. Where to file 2012 taxes for free A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Organizaciones sin fines de lucro:     1. Where to file 2012 taxes for free Organizaciones religiosas, docentes, caritativas, etc. Where to file 2012 taxes for free , del tipo descrito en la sec. Where to file 2012 taxes for free 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Where to file 2012 taxes for free 501(a) del Código Federal de Rentas Internas. Where to file 2012 taxes for free Tributable si la remuneración durante el año asciende a $100 o más. Where to file 2012 taxes for free Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Where to file 2012 taxes for free La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Corporaciones establecidas por el Congreso de acuerdo con la Sec. Where to file 2012 taxes for free 501(c) del Código Federal de Rentas Internas. Where to file 2012 taxes for free Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Where to file 2012 taxes for free 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Where to file 2012 taxes for free Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Where to file 2012 taxes for free 3306(c)(6) del Código Federal de Rentas Internas. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Otras organizaciones exentas bajo la sec. Where to file 2012 taxes for free 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Where to file 2012 taxes for free 401(a) o bajo la Sec. Where to file 2012 taxes for free 521 del Código Federal de Rentas Internas. Where to file 2012 taxes for free Tributable si el empleado gana $100 o más en un año. Where to file 2012 taxes for free Tributable si el empleado gana $50 o más en un trimestre. Where to file 2012 taxes for free Socios colectivos Exentos. Where to file 2012 taxes for free Exentos. Where to file 2012 taxes for free Pacientes empleados en hospitales. Where to file 2012 taxes for free Tributable (exenta en el caso de los hospitales estatales o locales). Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Where to file 2012 taxes for free En nombre de la orden, de la iglesia dirigente o de una institución asociada. Where to file 2012 taxes for free Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Where to file 2012 taxes for free Aportaciones efectuadas por el patrono a un plan calificado. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free 4. Where to file 2012 taxes for free Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Where to file 2012 taxes for free Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Where to file 2012 taxes for free Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Where to file 2012 taxes for free 5. Where to file 2012 taxes for free Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Where to file 2012 taxes for free Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Where to file 2012 taxes for free Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Where to file 2012 taxes for free 6. Where to file 2012 taxes for free Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free       Vendedores: 1. Where to file 2012 taxes for free Empleados conforme al derecho común. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Empleados estatutarios (referidos en el apartado 2 ). Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Where to file 2012 taxes for free Exentos. Where to file 2012 taxes for free Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Where to file 2012 taxes for free Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Where to file 2012 taxes for free El negocio de venta no puede estar localizado en un establecimiento permanente. Where to file 2012 taxes for free Indemnización por separación del empleo. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Pagos por concepto de enfermedad o lesiones:     1. Where to file 2012 taxes for free Bajo la ley de compensación a trabajadores. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Bajo ciertos planes patronales. Where to file 2012 taxes for free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Where to file 2012 taxes for free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Bajo planes que no son patronales. Where to file 2012 taxes for free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Where to file 2012 taxes for free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Where to file 2012 taxes for free Estudiantes:     1. Where to file 2012 taxes for free Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Where to file 2012 taxes for free Escuela privada, institución de enseñanza superior o universidad. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free b. Where to file 2012 taxes for free Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Where to file 2012 taxes for free Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free c. Where to file 2012 taxes for free Escuela pública, institución de enseñanza superior o universidad. Where to file 2012 taxes for free Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Where to file 2012 taxes for free 3. Where to file 2012 taxes for free Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free 4. Where to file 2012 taxes for free Estudiante empleado por un campamento organizado. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Where to file 2012 taxes for free Propinas:     1. Where to file 2012 taxes for free Si ascienden a $20 o más en un mes. Where to file 2012 taxes for free Tributable. Where to file 2012 taxes for free Tributable por el total de propinas declaradas por escrito al patrono. Where to file 2012 taxes for free 2. Where to file 2012 taxes for free Si ascienden a menos de $20 en un mes. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Compensación del seguro obrero. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free Exenta. Where to file 2012 taxes for free   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Where to file 2012 taxes for free Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Where to file 2012 taxes for free Ayuda relacionada con las contribuciones. Where to file 2012 taxes for free   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Where to file 2012 taxes for free Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Where to file 2012 taxes for free Patronos en Puerto Rico. Where to file 2012 taxes for free   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Where to file 2012 taxes for free Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Where to file 2012 taxes for free Si desea más información sobre este formulario, acceda al sitio web www. Where to file 2012 taxes for free hacienda. Where to file 2012 taxes for free gobierno. Where to file 2012 taxes for free pr. Where to file 2012 taxes for free Internet. Where to file 2012 taxes for free    IRS. Where to file 2012 taxes for free gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Where to file 2012 taxes for free Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Where to file 2012 taxes for free Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Where to file 2012 taxes for free Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Where to file 2012 taxes for free gov, el cual contiene información tributaria para personas físicas y negocios. Where to file 2012 taxes for free Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Where to file 2012 taxes for free Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Where to file 2012 taxes for free El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Where to file 2012 taxes for free Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Where to file 2012 taxes for free Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Where to file 2012 taxes for free Si desea ver estos temas, acceda a IRS. Where to file 2012 taxes for free gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Where to file 2012 taxes for free Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Where to file 2012 taxes for free Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Where to file 2012 taxes for free Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Where to file 2012 taxes for free gov. Where to file 2012 taxes for free Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Where to file 2012 taxes for free gov. Where to file 2012 taxes for free La información está disponible en inglés. Where to file 2012 taxes for free Solicite un PIN de Declaración Electrónica accediendo a IRS. Where to file 2012 taxes for free gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Where to file 2012 taxes for free Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Where to file 2012 taxes for free Localice el Centro de Ayuda al Contribuyente del IRS. Where to file 2012 taxes for free En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Where to file 2012 taxes for free gov. Where to file 2012 taxes for free En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Where to file 2012 taxes for free Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Where to file 2012 taxes for free Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Where to file 2012 taxes for free gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Where to file 2012 taxes for free Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Where to file 2012 taxes for free Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Where to file 2012 taxes for free Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Where to file 2012 taxes for free Acceda a IRS. Where to file 2012 taxes for free gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Where to file 2012 taxes for free Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Where to file 2012 taxes for free Lea los Internal Revenue Bulletins (Boletines del IRS). Where to file 2012 taxes for free Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Where to file 2012 taxes for free Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Where to file 2012 taxes for free gov y escoja entre una variedad de opciones. Where to file 2012 taxes for free Teléfono. Where to file 2012 taxes for free   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Where to file 2012 taxes for free Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Where to file 2012 taxes for free Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Where to file 2012 taxes for free Deberá recibir su pedido dentro de 10 días laborables. Where to file 2012 taxes for free Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Where to file 2012 taxes for free Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Where to file 2012 taxes for free El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Where to file 2012 taxes for free Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Where to file 2012 taxes for free Visitas en persona. Where to file 2012 taxes for free   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Where to file 2012 taxes for free Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Where to file 2012 taxes for free Productos. Where to file 2012 taxes for free Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Where to file 2012 taxes for free Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Where to file 2012 taxes for free Servicios. Where to file 2012 taxes for free Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Where to file 2012 taxes for free Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Where to file 2012 taxes for free Antes de visitar la oficina, verifique en www. Where to file 2012 taxes for free irs. Where to file 2012 taxes for free gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Where to file 2012 taxes for free gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Where to file 2012 taxes for free Correo. Where to file 2012 taxes for free   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Where to file 2012 taxes for free Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Where to file 2012 taxes for free  Internal Revenue Service 1201 N. Where to file 2012 taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Where to file 2012 taxes for free   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Where to file 2012 taxes for free El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Where to file 2012 taxes for free Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Where to file 2012 taxes for free   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Where to file 2012 taxes for free Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Where to file 2012 taxes for free Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Where to file 2012 taxes for free Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Where to file 2012 taxes for free   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Where to file 2012 taxes for free Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Where to file 2012 taxes for free Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Where to file 2012 taxes for free Nuestros defensores saben cómo trabajar con el IRS. Where to file 2012 taxes for free   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Where to file 2012 taxes for free que le ayudarán a entender sus derechos. Where to file 2012 taxes for free ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Where to file 2012 taxes for free O, nos puede llamar libre de cargos al 1-877-777-4778. Where to file 2012 taxes for free   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Where to file 2012 taxes for free Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Where to file 2012 taxes for free Clínicas para Contribuyentes de Bajos Recursos. Where to file 2012 taxes for free   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Where to file 2012 taxes for free La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Where to file 2012 taxes for free Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Where to file 2012 taxes for free Visite el sitio www. Where to file 2012 taxes for free irs. Where to file 2012 taxes for free gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. 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The Where To File 2012 Taxes For Free

Where to file 2012 taxes for free 6. Where to file 2012 taxes for free   Basis of Assets Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Cost BasisReal Property Allocating the Basis Uniform Capitalization Rules Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostTaxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Received as a Gift Property Transferred From a Spouse Inherited Property Property Distributed From a Partnership or Corporation Introduction Your basis is the amount of your investment in property for tax purposes. Where to file 2012 taxes for free Use basis to figure the gain or loss on the sale, exchange, or other disposition of property. Where to file 2012 taxes for free Also use basis to figure depreciation, amortization, depletion, and casualty losses. Where to file 2012 taxes for free If you use property for both business or investment purposes and for personal purposes, you must allocate the basis based on the use. Where to file 2012 taxes for free Only the basis allocated to the business or investment use of the property can be depreciated. Where to file 2012 taxes for free Your original basis in property is adjusted (increased or decreased) by certain events. Where to file 2012 taxes for free For example, if you make improvements to the property, increase your basis. Where to file 2012 taxes for free If you take deductions for depreciation, or casualty losses, or claim certain credits, reduce your basis. Where to file 2012 taxes for free Keep accurate records of all items that affect the basis of your assets. Where to file 2012 taxes for free For information on keeping records, see chapter 1. Where to file 2012 taxes for free Topics - This chapter discusses: Cost basis Adjusted basis Basis other than cost Useful Items - You may want to see: Publication 535 Business Expenses 544 Sales and Other Dispositions of Assets 551 Basis of Assets 946 How To Depreciate Property See chapter 16 for information about getting publications and forms. Where to file 2012 taxes for free Cost Basis The basis of property you buy is usually its cost. Where to file 2012 taxes for free Cost is the amount you pay in cash, debt obligations, other property, or services. Where to file 2012 taxes for free Your cost includes amounts you pay for sales tax, freight, installation, and testing. Where to file 2012 taxes for free The basis of real estate and business assets will include other items, discussed later. Where to file 2012 taxes for free Basis generally does not include interest payments. Where to file 2012 taxes for free However, see Carrying charges and Capitalized interest in chapter 4 of Publication 535. Where to file 2012 taxes for free You also may have to capitalize (add to basis) certain other costs related to buying or producing property. Where to file 2012 taxes for free Under the uniform capitalization rules, discussed later, you may have to capitalize direct costs and certain indirect costs of producing property. Where to file 2012 taxes for free Loans with low or no interest. Where to file 2012 taxes for free   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price minus the amount considered to be unstated interest. Where to file 2012 taxes for free You generally have unstated interest if your interest rate is less than the applicable federal rate. Where to file 2012 taxes for free See the discussion of unstated interest in Publication 537, Installment Sales. Where to file 2012 taxes for free Real Property Real property, also called real estate, is land and generally anything built on, growing on, or attached to land. Where to file 2012 taxes for free If you buy real property, certain fees and other expenses you pay are part of your cost basis in the property. Where to file 2012 taxes for free Some of these expenses are discussed next. Where to file 2012 taxes for free Lump sum purchase. Where to file 2012 taxes for free   If you buy improvements, such as buildings, and the land on which they stand for a lump sum, allocate your cost basis between the land and improvements. Where to file 2012 taxes for free Allocate the cost basis according to the respective fair market values (FMVs) of the land and improvements at the time of purchase. Where to file 2012 taxes for free Figure the basis of each asset by multiplying the lump sum by a fraction. Where to file 2012 taxes for free The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. Where to file 2012 taxes for free Fair market value (FMV). Where to file 2012 taxes for free   FMV 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 necessary facts. Where to file 2012 taxes for free Sales of similar property on or about the same date may help in figuring the FMV of the property. Where to file 2012 taxes for free If you are not certain of the FMV of the land and improvements, you can allocate the basis according to their assessed values for real estate tax purposes. Where to file 2012 taxes for free Real estate taxes. Where to file 2012 taxes for free   If you pay the real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. Where to file 2012 taxes for free   If you reimburse the seller for taxes the seller paid for you, you generally can deduct that amount as a tax expense. Where to file 2012 taxes for free Whether or not you reimburse the seller, do not include that amount in the basis of your property. Where to file 2012 taxes for free Settlement costs. Where to file 2012 taxes for free   Your basis includes the settlement fees and closing costs for buying the property. Where to file 2012 taxes for free See Publication 551 for a detailed list of items you can and cannot include in basis. Where to file 2012 taxes for free   Do not include fees and costs for getting a loan on the property. Where to file 2012 taxes for free Also, do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Where to file 2012 taxes for free Points. Where to file 2012 taxes for free   If you pay points to get a loan (including a mortgage, second mortgage, or line-of-credit), do not add the points to the basis of the related property. Where to file 2012 taxes for free You may be able to deduct the points currently or over the term of the loan. Where to file 2012 taxes for free For more information about deducting points, see Points in chapter 4 of Publication 535. Where to file 2012 taxes for free Assumption of a mortgage. Where to file 2012 taxes for free   If you buy property and assume (or buy the property subject to) an existing mortgage, your basis includes the amount you pay for the property plus the amount you owe on the mortgage. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free If you buy a farm for $100,000 cash and assume a mortgage of $400,000, your basis is $500,000. Where to file 2012 taxes for free Constructing assets. Where to file 2012 taxes for free   If you build property or have assets built for you, your expenses for this construction are part of your basis. Where to file 2012 taxes for free Some of these expenses include the following costs: Land, Labor and materials, Architect's fees, Building permit charges, Payments to contractors, Payments for rental equipment, and Inspection fees. Where to file 2012 taxes for free   In addition, if you use your own employees, farm materials, and equipment to build an asset, do not deduct the following expenses. Where to file 2012 taxes for free You must capitalize them (include them in the asset's basis). Where to file 2012 taxes for free Employee wages paid for the construction work, reduced by any employment credits allowed. Where to file 2012 taxes for free Depreciation on equipment you own while it is used in the construction. Where to file 2012 taxes for free Operating and maintenance costs for equipment used in the construction. Where to file 2012 taxes for free The cost of business supplies and materials used in the construction. Where to file 2012 taxes for free    Do not include the value of your own labor, or any other labor you did not pay for, in the basis of any property you construct. Where to file 2012 taxes for free Allocating the Basis In some instances, the rules for determining basis apply to a group of assets acquired in the same transaction or to property that consists of separate items. Where to file 2012 taxes for free To determine the basis of these assets or separate items, there must be an allocation of basis. Where to file 2012 taxes for free Group of assets acquired. Where to file 2012 taxes for free   If you buy multiple assets for a lump sum, allocate the amount you pay among the assets. Where to file 2012 taxes for free Use this allocation to figure your basis for depreciation and gain or loss on a later disposition of any of these assets. Where to file 2012 taxes for free You and the seller may agree in the sales contract to a specific allocation of the purchase price among the assets. Where to file 2012 taxes for free If this allocation is based on the value of each asset and you and the seller have adverse tax interests, the allocation generally will be accepted. Where to file 2012 taxes for free Farming business acquired. Where to file 2012 taxes for free   If you buy a group of assets that makes up a farming business, there are special rules you must use to allocate the purchase price among the assets. Where to file 2012 taxes for free Generally, reduce the purchase price by any cash received. Where to file 2012 taxes for free Allocate the remaining purchase price to the other business assets received in proportion to (but not more than) their FMV and in a certain order. Where to file 2012 taxes for free See Trade or Business Acquired under Allocating the Basis in Publication 551 for more information. Where to file 2012 taxes for free Transplanted embryo. Where to file 2012 taxes for free   If you buy a cow that is pregnant with a transplanted embryo, allocate to the basis of the cow the part of the purchase price equal to the FMV of the cow without the implant. Where to file 2012 taxes for free Allocate the rest of the purchase price to the basis of the calf. Where to file 2012 taxes for free Neither the cost allocated to the cow nor the cost allocated to the calf is deductible as a current business expense. Where to file 2012 taxes for free Uniform Capitalization Rules Under the uniform capitalization rules, you must include certain direct and indirect costs in the basis of property you produce or in your inventory costs, rather than claim them as a current deduction. Where to file 2012 taxes for free You recover these costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Where to file 2012 taxes for free Generally, you are subject to the uniform capitalization rules if you do any of the following: Produce real or tangible personal property, or Acquire property for resale. Where to file 2012 taxes for free However, this rule does not apply to personal property if your average annual gross receipts for the 3-tax-year period ending with the year preceding the current tax year are $10 million or less. Where to file 2012 taxes for free You produce property if you construct, build, install, manufacture, develop, improve, or create the property. Where to file 2012 taxes for free You are not subject to the uniform capitalization rules if the property is produced for personal use. Where to file 2012 taxes for free In a farming business, you produce property if you raise or grow any agricultural or horticultural commodity, including plants and animals. Where to file 2012 taxes for free Plants. Where to file 2012 taxes for free   A plant produced in a farming business includes the following items: A fruit, nut, or other crop-bearing tree; An ornamental tree; A vine; A bush; Sod; and The crop or yield of a plant that will have more than one crop or yield. Where to file 2012 taxes for free Animals. Where to file 2012 taxes for free   An animal produced in a farming business includes any stock, poultry or other bird, and fish or other sea life. Where to file 2012 taxes for free The direct and indirect costs of producing plants or animals include preparatory costs and preproductive period costs. Where to file 2012 taxes for free Preparatory costs include the acquisition costs of the seed, seedling, plant, or animal. Where to file 2012 taxes for free For plants, preproductive period costs include the costs of items such as irrigation, pruning, frost protection, spraying, and harvesting. Where to file 2012 taxes for free For animals, preproductive period costs include the costs of items such as feed, maintaining pasture or pen areas, breeding, veterinary services, and bedding. Where to file 2012 taxes for free Exceptions. Where to file 2012 taxes for free   In a farming business, the uniform capitalization rules do not apply to: Any animal, Any plant with a preproductive period of 2 years or less, or Any costs of replanting certain plants lost or damaged due to casualty. Where to file 2012 taxes for free   Exceptions (1) and (2) do not apply to a corporation, partnership, or tax shelter required to use an accrual method of accounting. Where to file 2012 taxes for free See Accrual Method Required under Accounting Methods in chapter 2. Where to file 2012 taxes for free   In addition, you can elect not to use the uniform capitalization rules for plants with a preproductive period of more than 2 years. Where to file 2012 taxes for free If you make this election, special rules apply. Where to file 2012 taxes for free This election cannot be made by a corporation, partnership, or tax shelter required to use an accrual method of accounting. Where to file 2012 taxes for free This election also does not apply to any costs incurred for the planting, cultivation, maintenance, or development of any citrus or almond grove (or any part thereof) within the first 4 years the trees were planted. Where to file 2012 taxes for free    If you elect not to use the uniform capitalization rules, you must use the alternative depreciation system for all property used in any of your farming businesses and placed in service in any tax year during which the election is in effect. Where to file 2012 taxes for free See chapter 7, for additional information on depreciation. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free You grow trees that have a preproductive period of more than 2 years. Where to file 2012 taxes for free The trees produce an annual crop. Where to file 2012 taxes for free You are an individual and the uniform capitalization rules apply to your farming business. Where to file 2012 taxes for free You must capitalize the direct costs and an allocable part of indirect costs incurred due to the production of the trees. Where to file 2012 taxes for free You are not required to capitalize the costs of producing the annual crop because its preproductive period is 2 years or less. Where to file 2012 taxes for free Preproductive period of more than 2 years. Where to file 2012 taxes for free   The preproductive period of plants grown in commercial quantities in the United States is based on their nationwide weighted average preproductive period. Where to file 2012 taxes for free Plants producing the crops or yields shown in Table 6-1 have a nationwide weighted average preproductive period of more than 2 years. Where to file 2012 taxes for free Other plants (not shown in Table 6-1) may also have a nationwide weighted average preproductive period of more than 2 years. Where to file 2012 taxes for free More information. Where to file 2012 taxes for free   For more information on the uniform capitalization rules that apply to property produced in a farming business, see Regulations section 1. Where to file 2012 taxes for free 263A-4. Where to file 2012 taxes for free Table 6-1. Where to file 2012 taxes for free Plants With a Preproductive Period of More Than 2 Years Plants producing the following crops or yields have a nationwide weighted average preproductive period of more than 2 years. Where to file 2012 taxes for free Almonds Apples Apricots Avocados Blueberries Cherries Chestnuts Coffee beans Currants Dates Figs Grapefruit Grapes Guavas Kiwifruit Kumquats Lemons Limes Macadamia nuts Mangoes Nectarines Olives Oranges Peaches Pears Pecans Persimmons Pistachio nuts Plums Pomegranates Prunes Tangelos Tangerines Tangors Walnuts Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments to the cost basis or basis other than cost (discussed later) of the property. Where to file 2012 taxes for free The adjustments to the original basis are increases or decreases to the cost basis or other basis which result in the adjusted basis of the property. Where to file 2012 taxes for free Increases to Basis Increase the basis of any property by all items properly added to a capital account. Where to file 2012 taxes for free These include the cost of any improvements having a useful life of more than 1 year. Where to file 2012 taxes for free The following costs increase the basis of property. Where to file 2012 taxes for free The cost of extending utility service lines to property. Where to file 2012 taxes for free Legal fees, such as the cost of defending and perfecting title. Where to file 2012 taxes for free Legal fees for seeking a decrease in an assessment levied against property to pay for local improvements. Where to file 2012 taxes for free Assessments for items such as paving roads and building ditches that increase the value of the property assessed. Where to file 2012 taxes for free Do not deduct these expenses as taxes. Where to file 2012 taxes for free However, you can deduct as taxes amounts assessed for maintenance or repairs, or for meeting interest charges related to the improvements. Where to file 2012 taxes for free If you make additions or improvements to business property, depreciate the basis of each addition or improvement as separate depreciable property using the rules that would apply to the original property if you had placed it in service at the same time you placed the addition or improvement in service. Where to file 2012 taxes for free See chapter 7. Where to file 2012 taxes for free Deducting vs. Where to file 2012 taxes for free capitalizing costs. Where to file 2012 taxes for free   Do not add to your basis costs you can deduct as current expenses. Where to file 2012 taxes for free For example, amounts paid for incidental repairs or maintenance are deductible as business expenses and are not added to basis. Where to file 2012 taxes for free However, you can elect either to deduct or to capitalize certain other costs. Where to file 2012 taxes for free See chapter 7 in Publication 535. Where to file 2012 taxes for free Decreases to Basis The following are some items that reduce the basis of property. Where to file 2012 taxes for free Section 179 deduction. Where to file 2012 taxes for free Deductions previously allowed or allowable for amortization, depreciation, and depletion. Where to file 2012 taxes for free Alternative motor vehicle credit. Where to file 2012 taxes for free See Form 8910. Where to file 2012 taxes for free Alternative fuel vehicle refueling property credit. Where to file 2012 taxes for free See Form 8911. Where to file 2012 taxes for free Residential energy efficient property credits. Where to file 2012 taxes for free See Form 5695. Where to file 2012 taxes for free Investment credit (part or all) taken. Where to file 2012 taxes for free Casualty and theft losses and insurance reimbursements. Where to file 2012 taxes for free Payments you receive for granting an easement. Where to file 2012 taxes for free Exclusion from income of subsidies for energy conservation measures. Where to file 2012 taxes for free Certain canceled debt excluded from income. Where to file 2012 taxes for free Rebates from a manufacturer or seller. Where to file 2012 taxes for free Patronage dividends received from a cooperative association as a result of a purchase of property. Where to file 2012 taxes for free See Patronage Dividends in chapter 3. Where to file 2012 taxes for free Gas-guzzler tax. Where to file 2012 taxes for free See Form 6197. Where to file 2012 taxes for free Some of these items are discussed next. Where to file 2012 taxes for free For a more detailed list of items that decrease basis, see section 1016 of the Internal Revenue Code and Publication 551. Where to file 2012 taxes for free Depreciation and section 179 deduction. Where to file 2012 taxes for free   The adjustments you must make to the basis of the property if you take the section 179 deduction or depreciate the property are explained next. Where to file 2012 taxes for free For more information on these deductions, see chapter 7. Where to file 2012 taxes for free Section 179 deduction. Where to file 2012 taxes for free   If you take the section 179 expense deduction for all or part of the cost of qualifying business property, decrease the basis of the property by the deduction. Where to file 2012 taxes for free Depreciation. Where to file 2012 taxes for free   Decrease the basis of property by the depreciation you deducted or could have deducted on your tax returns under the method of depreciation you chose. Where to file 2012 taxes for free If you took less depreciation than you could have under the method chosen, decrease the basis by the amount you could have taken under that method. Where to file 2012 taxes for free If you did not take a depreciation deduction, reduce the basis by the full amount of the depreciation you could have taken. Where to file 2012 taxes for free   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted plus the part of the excess depreciation you deducted that actually reduced your tax liability for any year. Where to file 2012 taxes for free   See chapter 7 for information on figuring the depreciation you should have claimed. Where to file 2012 taxes for free   In decreasing your basis for depreciation, take into account the amount deducted on your tax returns as depreciation and any depreciation you must capitalize under the uniform capitalization rules. Where to file 2012 taxes for free Casualty and theft losses. Where to file 2012 taxes for free   If you have a casualty or theft loss, decrease the basis of the property by any insurance or other reimbursement. Where to file 2012 taxes for free Also, decrease it by any deductible loss not covered by insurance. Where to file 2012 taxes for free See chapter 11 for information about figuring your casualty or theft loss. Where to file 2012 taxes for free   You must increase your basis in the property by the amount you spend on clean-up costs (such as debris removal) and repairs that restore the property to its pre-casualty condition. Where to file 2012 taxes for free To make this determination, compare the repaired property to the property before the casualty. Where to file 2012 taxes for free Easements. Where to file 2012 taxes for free   The amount you receive for granting an easement is usually considered to be proceeds from the sale of an interest in the real property. Where to file 2012 taxes for free It reduces the basis of the affected part of the property. Where to file 2012 taxes for free If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. Where to file 2012 taxes for free See Easements and rights-of-way in chapter 3. Where to file 2012 taxes for free Exclusion from income of subsidies for energy conservation measures. Where to file 2012 taxes for free   You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of an energy conservation measure for a dwelling unit. Where to file 2012 taxes for free Reduce the basis of the property by the excluded amount. Where to file 2012 taxes for free Canceled debt excluded from income. Where to file 2012 taxes for free   If a debt you owe is canceled or forgiven, other than as a gift or bequest, you generally must include the canceled amount in your gross income for tax purposes. Where to file 2012 taxes for free A debt includes any indebtedness for which you are liable or which attaches to property you hold. Where to file 2012 taxes for free   You can exclude your canceled debt from income if the debt is any of the following. Where to file 2012 taxes for free Debt canceled in a bankruptcy case or when you are insolvent. Where to file 2012 taxes for free Qualified farm debt. Where to file 2012 taxes for free Qualified real property business debt (provided you are not a C corporation). Where to file 2012 taxes for free Qualified principal residence indebtedness. Where to file 2012 taxes for free Discharge of certain indebtedness of a qualified individual because of Midwestern disasters. Where to file 2012 taxes for free If you exclude canceled debt described in (1) or (2), you may have to reduce the basis of your depreciable and nondepreciable property. Where to file 2012 taxes for free If you exclude canceled debt described in (3), you must only reduce the basis of your depreciable property by the excluded amount. Where to file 2012 taxes for free   For more information about canceled debt in a bankruptcy case, see Publication 908, Bankruptcy Tax Guide. Where to file 2012 taxes for free For more information about insolvency and canceled debt that is qualified farm debt or qualified principal residence indebtedness, see chapter 3. Where to file 2012 taxes for free For more information about qualified real property business debt, see Publication 334, Tax Guide for Small Business. Where to file 2012 taxes for free For more information about canceled debt in Midwestern disaster areas, see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. Where to file 2012 taxes for free Basis Other Than Cost There are times when you cannot use cost as basis. Where to file 2012 taxes for free In these situations, the fair market value or the adjusted basis of property may be used. Where to file 2012 taxes for free Examples are discussed next. Where to file 2012 taxes for free Property changed from personal to business or rental use. Where to file 2012 taxes for free   When you hold property for personal use and then change it to business use or use it to produce rent, you must figure its basis for depreciation. Where to file 2012 taxes for free An example of changing property from personal to business use would be changing the use of your pickup truck that you originally purchased for your personal use to use in your farming business. Where to file 2012 taxes for free   The basis for depreciation is the lesser of: The FMV of the property on the date of the change, or Your adjusted basis on the date of the change. Where to file 2012 taxes for free   If you later sell or dispose of this property, the basis you use will depend on whether you are figuring a gain or loss. Where to file 2012 taxes for free The basis for figuring a gain is your adjusted basis in the property when you sell the property. Where to file 2012 taxes for free Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. Where to file 2012 taxes for free Then make adjustments (increases and decreases) for the period after the change in the property's use, as discussed earlier under Adjusted Basis . Where to file 2012 taxes for free Property received for services. Where to file 2012 taxes for free   If you receive property for services, include the property's FMV in income. Where to file 2012 taxes for free The amount you include in income becomes your basis. Where to file 2012 taxes for free If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free George Smith is an accountant and also operates a farming business. Where to file 2012 taxes for free George agreed to do some accounting work for his neighbor in exchange for a dairy cow. Where to file 2012 taxes for free The accounting work and the cow are each worth $1,500. Where to file 2012 taxes for free George must include $1,500 in income for his accounting services. Where to file 2012 taxes for free George's basis in the cow is $1,500. Where to file 2012 taxes for free Taxable Exchanges A taxable exchange is one in which the gain is taxable, or the loss is deductible. Where to file 2012 taxes for free A taxable gain or deductible loss also is known as a recognized gain or loss. Where to file 2012 taxes for free A taxable exchange occurs when you receive cash or get property that is not similar or related in use to the property exchanged. Where to file 2012 taxes for free If you receive property in exchange for other property in a taxable exchange, the basis of the property you receive is usually its FMV at the time of the exchange. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free You trade a tract of farmland with an adjusted basis of $2,000 for a tractor that has an FMV of $6,000. Where to file 2012 taxes for free You must report a taxable gain of $4,000 for the land. Where to file 2012 taxes for free The tractor has a basis of $6,000. Where to file 2012 taxes for free Involuntary Conversions If you receive property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, figure the basis of the replacement property you receive using the basis of the converted property. Where to file 2012 taxes for free Similar or related property. Where to file 2012 taxes for free   If the replacement property is similar or related in service or use to the converted property, the replacement property's basis is the same as the old property's basis on the date of the conversion. Where to file 2012 taxes for free However, make the following adjustments. Where to file 2012 taxes for free Decrease the basis by the following amounts. Where to file 2012 taxes for free Any loss you recognize on the involuntary conversion. Where to file 2012 taxes for free Any money you receive that you do not spend on similar property. Where to file 2012 taxes for free Increase the basis by the following amounts. Where to file 2012 taxes for free Any gain you recognize on the involuntary conversion. Where to file 2012 taxes for free Any cost of acquiring the replacement property. Where to file 2012 taxes for free Money or property not similar or related. Where to file 2012 taxes for free   If you receive money or property not similar or related in service or use to the converted property and you buy replacement property similar or related in service or use to the converted property, the basis of the replacement property is its cost decreased by the gain not recognized on the involuntary conversion. Where to file 2012 taxes for free Allocating the basis. Where to file 2012 taxes for free   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. Where to file 2012 taxes for free Basis for depreciation. Where to file 2012 taxes for free   Special rules apply in determining and depreciating the basis of MACRS property acquired in an involuntary conversion. Where to file 2012 taxes for free For information, see Figuring the Deduction for Property Acquired in a Nontaxable Exchange under Figuring Depreciation Under MACRS in chapter 7. Where to file 2012 taxes for free For more information about involuntary conversions, see chapter 11. Where to file 2012 taxes for free Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. Where to file 2012 taxes for free A nontaxable gain or loss also is known as an unrecognized gain or loss. Where to file 2012 taxes for free If you receive property in a nontaxable exchange, its basis is usually the same as the basis of the property you transferred. Where to file 2012 taxes for free Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. Where to file 2012 taxes for free For an exchange to qualify as a like-kind exchange, you must hold for business or investment purposes both the property you transfer and the property you receive. Where to file 2012 taxes for free There must also be an exchange of like-kind property. Where to file 2012 taxes for free For more information, see Like-Kind Exchanges in  chapter 8. Where to file 2012 taxes for free The basis of the property you receive generally is the same as the adjusted basis of the property you gave up. Where to file 2012 taxes for free Example 1. Where to file 2012 taxes for free You traded a truck you used in your farming business for a new smaller truck to use in farming. Where to file 2012 taxes for free The adjusted basis of the old truck was $10,000. Where to file 2012 taxes for free The FMV of the new truck is $30,000. Where to file 2012 taxes for free Because this is a nontaxable exchange, you do not recognize any gain, and your basis in the new truck is $10,000, the same as the adjusted basis of the truck you traded. Where to file 2012 taxes for free Example 2. Where to file 2012 taxes for free You trade a field cultivator (adjusted basis of $8,000) for a planter (FMV of $9,000). Where to file 2012 taxes for free You use both the field cultivator and the planter in your farming business. Where to file 2012 taxes for free The basis of the planter you receive is $8,000, the same as the field cultivator traded Exchange expenses. Where to file 2012 taxes for free   Exchange expenses generally are the closing costs that you pay. Where to file 2012 taxes for free They include such items as brokerage commissions, attorney fees, and deed preparation fees. Where to file 2012 taxes for free Add them to the basis of the like-kind property you receive. Where to file 2012 taxes for free Property plus cash. Where to file 2012 taxes for free   If you trade property in a like-kind exchange and also pay money, the basis of the property you receive is the adjusted basis of the property you gave up plus the money you paid. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free You trade in a truck (adjusted basis of $3,000) for another truck (FMV of $7,500) and pay $4,000. Where to file 2012 taxes for free Your basis in the new truck is $7,000 (the $3,000 adjusted basis of the old truck plus the $4,000 cash). Where to file 2012 taxes for free Special rules for related persons. Where to file 2012 taxes for free   If a like-kind exchange takes place directly or indirectly between related persons and either party disposes of the property within 2 years after the exchange, the exchange no longer qualifies for like-kind exchange treatment. Where to file 2012 taxes for free Each person must report any gain or loss not recognized on the original exchange unless the loss is not deductible under the related party rules. Where to file 2012 taxes for free Each person reports it on the tax return filed for the year in which the later disposition occurred. Where to file 2012 taxes for free If this rule applies, the basis of the property received in the original exchange will be its FMV. Where to file 2012 taxes for free For more information, see chapter 8. Where to file 2012 taxes for free Exchange of business property. Where to file 2012 taxes for free   Exchanging the property of one business for the property of another business generally is a multiple property exchange. Where to file 2012 taxes for free For information on figuring basis, see Multiple Property Exchanges in chapter 1 of Publication 544. Where to file 2012 taxes for free Basis for depreciation. Where to file 2012 taxes for free   Special rules apply in determining and depreciating the basis of MACRS property acquired in a like-kind transaction. Where to file 2012 taxes for free For information, see Figuring the Deduction for Property Acquired in a Nontaxable Exchange under Figuring Depreciation Under MACRS in chapter 7. Where to file 2012 taxes for free Partially Nontaxable Exchanges A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like-kind property. Where to file 2012 taxes for free The basis of the property you receive is the same as the adjusted basis of the property you gave up with the following adjustments. Where to file 2012 taxes for free Decrease the basis by the following amounts. Where to file 2012 taxes for free Any money you receive. Where to file 2012 taxes for free Any loss you recognize on the exchange. Where to file 2012 taxes for free Increase the basis by the following amounts. Where to file 2012 taxes for free Any additional costs you incur. Where to file 2012 taxes for free Any gain you recognize on the exchange. Where to file 2012 taxes for free If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. Where to file 2012 taxes for free Example 1. Where to file 2012 taxes for free You trade farmland (basis of $100,000) for another tract of farmland (FMV of $110,000) and $30,000 cash. Where to file 2012 taxes for free You realize a gain of $40,000. Where to file 2012 taxes for free This is the FMV of the land received plus the cash minus the basis of the land you traded ($110,000 + $30,000 − $100,000). Where to file 2012 taxes for free Include your gain in income (recognize gain) only to the extent of the cash received. Where to file 2012 taxes for free Your basis in the land you received is figured as follows. Where to file 2012 taxes for free Basis of land traded $100,000 Minus: Cash received (adjustment 1(a)) − 30,000   $70,000 Plus: Gain recognized (adjustment 2(b)) + 30,000 Basis of land received $100,000 Example 2. Where to file 2012 taxes for free You trade a truck (adjusted basis of $22,750) for another truck (FMV of $20,000) and $10,000 cash. Where to file 2012 taxes for free You realize a gain of $7,250. Where to file 2012 taxes for free This is the FMV of the truck received plus the cash minus the adjusted basis of the truck you traded ($20,000 + $10,000 − $22,750). Where to file 2012 taxes for free You include all the gain in your income (recognize gain) because the gain is less than the cash you received. Where to file 2012 taxes for free Your basis in the truck you received is figured as follows. Where to file 2012 taxes for free Adjusted basis of truck traded $22,750 Minus: Cash received (adjustment 1(a)) −10,000   $12,750 Plus: Gain recognized (adjustment 2(b)) + 7,250 Basis of truck received $20,000 Allocation of basis. Where to file 2012 taxes for free   If you receive like-kind and unlike properties in the exchange, allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. Where to file 2012 taxes for free The rest is the basis of the like-kind property. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free You traded a tractor with an adjusted basis of $15,000 for another tractor that had an FMV of $12,500. Where to file 2012 taxes for free You also received $1,000 cash and a truck that had an FMV of $3,000. Where to file 2012 taxes for free The truck is unlike property. Where to file 2012 taxes for free You realized a gain of $1,500. Where to file 2012 taxes for free This is the FMV of the tractor received plus the FMV of the truck received plus the cash minus the adjusted basis of the tractor you traded ($12,500 + $3,000 + $1,000 − $15,000). Where to file 2012 taxes for free You include in income (recognize) all $1,500 of the gain because it is less than the FMV of the unlike property plus the cash received. Where to file 2012 taxes for free Your basis in the properties you received is figured as follows. Where to file 2012 taxes for free Adjusted basis of old tractor $15,000 Minus: Cash received (adjustment 1(a)) − 1,000   $14,000 Plus: Gain recognized (adjustment 2(b)) + 1,500 Total basis of properties received $15,500 Allocate the total basis of $15,500 first to the unlike property—the truck ($3,000). Where to file 2012 taxes for free This is the truck's FMV. Where to file 2012 taxes for free The rest ($12,500) is the basis of the tractor. Where to file 2012 taxes for free Sale and Purchase If you sell property and buy similar property in two mutually dependent transactions, you may have to treat the sale and purchase as a single nontaxable exchange. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free You used a tractor on your farm for 3 years. Where to file 2012 taxes for free Its adjusted basis is $22,000 and its FMV is $40,000. Where to file 2012 taxes for free You are interested in a new tractor, which sells for $60,000. Where to file 2012 taxes for free Ordinarily, you would trade your old tractor for the new one and pay the dealer $20,000. Where to file 2012 taxes for free Your basis for depreciating the new tractor would then be $42,000 ($20,000 + $22,000, the adjusted basis of your old tractor). Where to file 2012 taxes for free However, you want a higher basis for depreciating the new tractor, so you agree to pay the dealer $60,000 for the new tractor if he will pay you $40,000 for your old tractor. Where to file 2012 taxes for free Because the two transactions are dependent on each other, you are treated as having exchanged your old tractor for the new one and paid $20,000 ($60,000 − $40,000). Where to file 2012 taxes for free Your basis for depreciating the new tractor is $42,000, the same as if you traded the old tractor. Where to file 2012 taxes for free Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis (defined earlier) to the donor just before it was given to you. Where to file 2012 taxes for free You also must know its FMV at the time it was given to you and any gift tax paid on it. Where to file 2012 taxes for free FMV equal to or greater than donor's adjusted basis. Where to file 2012 taxes for free   If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis when you received the gift. Where to file 2012 taxes for free Increase your basis by all or part of any gift tax paid, depending on the date of the gift. Where to file 2012 taxes for free   Also, for figuring gain or loss from a sale or other disposition of the property, or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis (the donor's adjusted basis) by any required adjustments to basis while you held the property. Where to file 2012 taxes for free See Adjusted Basis , earlier. Where to file 2012 taxes for free   If you received a gift during the tax year, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it due to the net increase in value of the gift. Where to file 2012 taxes for free Figure the increase by multiplying the gift tax paid by the following fraction. Where to file 2012 taxes for free Net increase in value of the gift Amount of the gift   The net increase in value of the gift is the FMV of the gift minus the donor's adjusted basis. Where to file 2012 taxes for free The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free In 2013, you received a gift of property from your mother that had an FMV of $50,000. Where to file 2012 taxes for free Her adjusted basis was $20,000. Where to file 2012 taxes for free The amount of the gift for gift tax purposes was $36,000 ($50,000 minus the $14,000 annual exclusion). Where to file 2012 taxes for free She paid a gift tax of $7,320. Where to file 2012 taxes for free Your basis, $26,076, is figured as follows. Where to file 2012 taxes for free Fair market value $50,000 Minus: Adjusted basis −20,000 Net increase in value $30,000 Gift tax paid $7,320 Multiplied by ($30,000 ÷ $36,000) × . Where to file 2012 taxes for free 83 Gift tax due to net increase in value $6,076 Adjusted basis of property to your mother +20,000 Your basis in the property $26,076 Note. Where to file 2012 taxes for free If you received a gift before 1977, your basis in the gift (the donor's adjusted basis) includes any gift tax paid on it. Where to file 2012 taxes for free However, your basis cannot exceed the FMV of the gift when it was given to you. Where to file 2012 taxes for free FMV less than donor's adjusted basis. Where to file 2012 taxes for free   If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. Where to file 2012 taxes for free Your basis for figuring gain is the donor's adjusted basis plus or minus any required adjustments to basis while you held the property. Where to file 2012 taxes for free Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustments to basis while you held the property. Where to file 2012 taxes for free (See Adjusted Basis , earlier. Where to file 2012 taxes for free )   If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and get a gain, you have neither gain nor loss on the sale or other disposition of the property. Where to file 2012 taxes for free Example. Where to file 2012 taxes for free You received farmland as a gift from your parents when they retired from farming. Where to file 2012 taxes for free At the time of the gift, the land had an FMV of $80,000. Where to file 2012 taxes for free Your parents' adjusted basis was $100,000. Where to file 2012 taxes for free After you received the land, no events occurred that would increase or decrease your basis. Where to file 2012 taxes for free If you sell the land for $120,000, you will have a $20,000 gain because you must use the donor's adjusted basis at the time of the gift ($100,000) as your basis to figure a gain. Where to file 2012 taxes for free If you sell the land for $70,000, you will have a $10,000 loss because you must use the FMV at the time of the gift ($80,000) as your basis to figure a loss. Where to file 2012 taxes for free If the sales price is between $80,000 and $100,000, you have neither gain nor loss. Where to file 2012 taxes for free For instance, if the sales price was $90,000 and you tried to figure a gain using the donor's adjusted basis ($100,000), you would get a $10,000 loss. Where to file 2012 taxes for free If you then tried to figure a loss using the FMV ($80,000), you would get a $10,000 gain. Where to file 2012 taxes for free Business property. Where to file 2012 taxes for free   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deductions is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. Where to file 2012 taxes for free Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse is the same as your spouse's adjusted basis. Where to file 2012 taxes for free The same rule applies to a transfer by your former spouse if the transfer is incident to divorce. Where to file 2012 taxes for free However, for property transferred in trust, adjust your basis for any gain recognized by your spouse or former spouse if the liabilities assumed plus the liabilities to which the property is subject are more than the adjusted basis of the property transferred. Where to file 2012 taxes for free The transferor must give you the records needed to determine the adjusted basis and holding period of the property as of the date of the transfer. Where to file 2012 taxes for free For more information, see Property Settlements in Publication 504, Divorced or Separated Individuals. Where to file 2012 taxes for free Inherited Property Your basis in property you inherited from a decedent, who died before January 1, 2010, or after December 31, 2010, is generally one of the following: The FMV of the property at the date of the decedent's death. Where to file 2012 taxes for free If a federal estate return is filed, you can use its appraised value. Where to file 2012 taxes for free The FMV on the alternate valuation date, if the personal representative for the estate elects to use alternate valuation. Where to file 2012 taxes for free For information on the alternate valuation, see the Instructions for Form 706. Where to file 2012 taxes for free The decedent's adjusted basis in land to the extent of the value that is excluded from the decedent's taxable estate as a qualified conservation easement. Where to file 2012 taxes for free If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. Where to file 2012 taxes for free Special-use valuation method. Where to file 2012 taxes for free   Under certain conditions, when a person dies, the executor or personal representative of that person's estate may elect to value qualified real property at other than its FMV. Where to file 2012 taxes for free If so, the executor or personal representative values the qualified real property based on its use as a farm or other closely held business. Where to file 2012 taxes for free If the executor or personal representative elects this method of valuation for estate tax purposes, this value is the basis of the property for the qualified heirs. Where to file 2012 taxes for free The qualified heirs should be able to get the necessary value from the executor or personal representative of the estate. Where to file 2012 taxes for free   If you are a qualified heir who received special-use valuation property, increase your basis by any gain recognized by the estate or trust because of post-death appreciation. Where to file 2012 taxes for free Post-death appreciation is the property's FMV on the date of distribution minus the property's FMV either on the date of the individual's death or on the alternate valuation date. Where to file 2012 taxes for free Figure all FMVs without regard to the special-use valuation. Where to file 2012 taxes for free   You may be liable for an additional estate tax if, within 10 years after the death of the decedent, you transfer the property or the property stops being used as a farm. Where to file 2012 taxes for free This tax does not apply if you dispose of the property in a like-kind exchange or in an involuntary conversion in which all of the proceeds are reinvested in qualified replacement property. Where to file 2012 taxes for free The tax also does not apply if you transfer the property to a member of your family and certain requirements are met. Where to file 2012 taxes for free   You can elect to increase your basis in special-use valuation property if it becomes subject to the additional estate tax. Where to file 2012 taxes for free To increase your basis, you must make an irrevocable election and pay interest on the additional estate tax figured from the date 9 months after the decedent's death until the date of payment of the additional estate tax. Where to file 2012 taxes for free If you meet these requirements, increase your basis in the property to its FMV on the date of the decedent's death or the alternate valuation date. Where to file 2012 taxes for free The increase in your basis is considered to have occurred immediately before the event that resulted in the additional estate tax. Where to file 2012 taxes for free   You make the election by filing, with Form 706-A, United States Additional Estate Tax Return, a statement that: Contains your (and the estate's) name, address, and taxpayer identification number; Identifies the election as an election under section 1016(c) of the Internal Revenue Code; Specifies the property for which you are making the election; and Provides any additional information required by the Form 706-A instructions. Where to file 2012 taxes for free   For more information, see Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, Form 706-A, and the related instructions. Where to file 2012 taxes for free Property inherited from a decedent who died in 2010. Where to file 2012 taxes for free   If you inherited property from a decedent who died in 2010, different rules may apply. Where to file 2012 taxes for free See Publication 4895, Tax Treatment of Property Acquired From a Decendent Dying in 2010, for details. Where to file 2012 taxes for free Property Distributed From a Partnership or Corporation The following rules apply to determine a partner's basis and a shareholder's basis in property distributed respectively from a partnership to the partner with respect to the partner's interest in the partnership and from a corporation to the shareholder with respect to the shareholder's ownership of stock in the corporation. Where to file 2012 taxes for free Partner's basis. Where to file 2012 taxes for free   Unless there is a complete liquidation of a partner's interest, the basis of property (other than money) distributed by a partnership to the partner is its adjusted basis to the partnership immediately before the distribution. Where to file 2012 taxes for free However, the basis of the property to the partner cannot be more than the adjusted basis of his or her interest in the partnership reduced by any money received in the same transaction. Where to file 2012 taxes for free For more information, see Partner's Basis for Distributed Property in Publication 541, Partnerships. Where to file 2012 taxes for free Shareholder's basis. Where to file 2012 taxes for free   The basis of property distributed by a corporation to a shareholder is its fair market value. Where to file 2012 taxes for free For more information about corporate distributions, see Distributions to Shareholders in Publication 542, Corporations. 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