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File An Amended Tax Return Online

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File An Amended Tax Return Online

File an amended tax return online Publication 542 - Main Content Table of Contents Businesses Taxed as CorporationsPersonal services. File an amended tax return online Employee-owners. File an amended tax return online Other rules. File an amended tax return online Other rules. File an amended tax return online Property Exchanged for StockNonqualified preferred stock. File an amended tax return online Liabilities. File an amended tax return online Election to reduce basis. File an amended tax return online Capital Contributions Filing and Paying Income TaxesIncome Tax Return Penalties Estimated Tax U. File an amended tax return online S. File an amended tax return online Real Property Interest Accounting MethodsSection 481(a) adjustment. File an amended tax return online Accounting Periods Recordkeeping Income, Deductions, and Special ProvisionsCosts of Going Into Business Related Persons Income From Qualifying Shipping Activities Election to Expense Qualified Refinery Property Deduction to Comply With EPA Sulfur Regulations Energy-Efficient Commercial Building Property Deduction Corporate Preference Items Dividends-Received Deduction Extraordinary Dividends Below-Market Loans Charitable Contributions Capital Losses Net Operating Losses At-Risk Limits Passive Activity Limits Figuring TaxTax Rate Schedule Alternative Minimum Tax (AMT) Credits Recapture Taxes Accumulated Earnings Tax Distributions to ShareholdersMoney or Property Distributions Distributions of Stock or Stock Rights Constructive Distributions Reporting Dividends and Other Distributions How To Get Tax Help Businesses Taxed as Corporations The rules you must use to determine whether a business is taxed as a corporation changed for businesses formed after 1996. File an amended tax return online Business formed before 1997. File an amended tax return online   A business formed before 1997 and taxed as a corporation under the old rules will generally continue to be taxed as a corporation. File an amended tax return online Business formed after 1996. File an amended tax return online   The following businesses formed after 1996 are taxed as corporations. File an amended tax return online A business formed under a federal or state law that refers to it as a corporation, body corporate, or body politic. File an amended tax return online A business formed under a state law that refers to it as a joint-stock company or joint-stock association. File an amended tax return online An insurance company. File an amended tax return online Certain banks. File an amended tax return online A business wholly owned by a state or local government. File an amended tax return online A business specifically required to be taxed as a corporation by the Internal Revenue Code (for example, certain publicly traded partnerships). File an amended tax return online Certain foreign businesses. File an amended tax return online Any other business that elects to be taxed as a corporation. File an amended tax return online For example, a limited liability company (LLC) can elect to be treated as an association taxable as a corporation by filing Form 8832, Entity Classification Election. File an amended tax return online For more information about LLCs, see Publication 3402, Taxation of Limited Liability Companies. File an amended tax return online S corporations. File an amended tax return online   Some corporations may meet the qualifications for electing to be S corporations. File an amended tax return online For information on S corporations, see the instructions for Form 1120S, U. File an amended tax return online S. File an amended tax return online Income Tax Return for an S Corporation. File an amended tax return online Personal service corporations. File an amended tax return online   A corporation is a personal service corporation if it meets all of the following requirements. File an amended tax return online Its principal activity during the “testing period” is performing personal services (defined later). File an amended tax return online Generally, the testing period for any tax year is the prior tax year. File an amended tax return online If the corporation has just been formed, the testing period begins on the first day of its tax year and ends on the earlier of: The last day of its tax year, or The last day of the calendar year in which its tax year begins. File an amended tax return online Its employee-owners substantially perform the services in (1), above. File an amended tax return online This requirement is met if more than 20% of the corporation's compensation cost for its activities of performing personal services during the testing period is for personal services performed by employee-owners. File an amended tax return online Its employee-owners own more than 10% of the fair market value of its outstanding stock on the last day of the testing period. File an amended tax return online Personal services. File an amended tax return online   Personal services include any activity performed in the fields of accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts. File an amended tax return online Employee-owners. File an amended tax return online   A person is an employee-owner of a personal service corporation if both of the following apply. File an amended tax return online He or she is an employee of the corporation or performs personal services for, or on behalf of, the corporation (even if he or she is an independent contractor for other purposes) on any day of the testing period. File an amended tax return online He or she owns any stock in the corporation at any time during the testing period. File an amended tax return online Other rules. File an amended tax return online   For other rules that apply to personal service corporations see Accounting Periods, later. File an amended tax return online Closely held corporations. File an amended tax return online   A corporation is closely held if all of the following apply. File an amended tax return online It is not a personal service corporation. File an amended tax return online At any time during the last half of the tax year, more than 50% of the value of its outstanding stock is, directly or indirectly, owned by or for five or fewer individuals. File an amended tax return online “Individual” includes certain trusts and private foundations. File an amended tax return online Other rules. File an amended tax return online   For the at-risk rules that apply to closely held corporations, seeAt-Risk Limits, later. File an amended tax return online Property Exchanged for Stock If you transfer property (or money and property) to a corporation in exchange for stock in that corporation (other than nonqualified preferred stock, described later), and immediately afterward you are in control of the corporation, the exchange is usually not taxable. File an amended tax return online This rule applies both to individuals and to groups who transfer property to a corporation. File an amended tax return online It also applies whether the corporation is being formed or is already operating. File an amended tax return online It does not apply in the following situations. File an amended tax return online The corporation is an investment company. File an amended tax return online You transfer the property in a bankruptcy or similar proceeding in exchange for stock used to pay creditors. File an amended tax return online The stock is received in exchange for the corporation's debt (other than a security) or for interest on the corporation's debt (including a security) that accrued while you held the debt. File an amended tax return online Both the corporation and any person involved in a nontaxable exchange of property for stock must attach to their income tax returns a complete statement of all facts pertinent to the exchange. File an amended tax return online For more information, see section 1. File an amended tax return online 351-3 of the Regulations. File an amended tax return online Control of a corporation. File an amended tax return online   To be in control of a corporation, you or your group of transferors must own, immediately after the exchange, at least 80% of the total combined voting power of all classes of stock entitled to vote and at least 80% of the outstanding shares of each class of nonvoting stock. File an amended tax return online Example 1. File an amended tax return online You and Bill Jones buy property for $100,000. File an amended tax return online You both organize a corporation when the property has a fair market value of $300,000. File an amended tax return online You transfer the property to the corporation for all its authorized capital stock, which has a par value of $300,000. File an amended tax return online No gain is recognized by you, Bill, or the corporation. File an amended tax return online Example 2. File an amended tax return online You and Bill transfer the property with a basis of $100,000 to a corporation in exchange for stock with a fair market value of $300,000. File an amended tax return online This represents only 75% of each class of stock of the corporation. File an amended tax return online The other 25% was already issued to someone else. File an amended tax return online You and Bill recognize a taxable gain of $200,000 on the transaction. File an amended tax return online Services rendered. File an amended tax return online   The term property does not include services rendered or to be rendered to the issuing corporation. File an amended tax return online The value of stock received for services is income to the recipient. File an amended tax return online Example. File an amended tax return online You transfer property worth $35,000 and render services valued at $3,000 to a corporation in exchange for stock valued at $38,000. File an amended tax return online Right after the exchange, you own 85% of the outstanding stock. File an amended tax return online No gain is recognized on the exchange of property. File an amended tax return online However, you recognize ordinary income of $3,000 as payment for services you rendered to the corporation. File an amended tax return online Property of relatively small value. File an amended tax return online   The term property does not include property of a relatively small value when it is compared to the value of stock and securities already owned or to be received for services by the transferor if the main purpose of the transfer is to qualify for the nonrecognition of gain or loss by other transferors. File an amended tax return online   Property transferred will not be considered to be of relatively small value if its fair market value is at least 10% of the fair market value of the stock and securities already owned or to be received for services by the transferor. File an amended tax return online Stock received in disproportion to property transferred. File an amended tax return online   If a group of transferors exchange property for corporate stock, each transferor does not have to receive stock in proportion to his or her interest in the property transferred. File an amended tax return online If a disproportionate transfer takes place, it will be treated for tax purposes in accordance with its true nature. File an amended tax return online It may be treated as if the stock were first received in proportion and then some of it used to make gifts, pay compensation for services, or satisfy the transferor's obligations. File an amended tax return online Money or other property received. File an amended tax return online   If, in an otherwise nontaxable exchange of property for corporate stock, you also receive money or property other than stock, you may have to recognize gain. File an amended tax return online You must recognize gain only up to the amount of money plus the fair market value of the other property you receive. File an amended tax return online The rules for figuring the recognized gain in this situation generally follow those for a partially nontaxable exchange discussed in Publication 544 under Like-Kind Exchanges. File an amended tax return online If the property you give up includes depreciable property, the recognized gain may have to be reported as ordinary income from depreciation. File an amended tax return online See chapter 3 of Publication 544. File an amended tax return online No loss is recognized. File an amended tax return online Nonqualified preferred stock. File an amended tax return online   Nonqualified preferred stock is treated as property other than stock. File an amended tax return online Generally, it is preferred stock with any of the following features. File an amended tax return online The holder has the right to require the issuer or a related person to redeem or buy the stock. File an amended tax return online The issuer or a related person is required to redeem or buy the stock. File an amended tax return online The issuer or a related person has the right to redeem or buy the stock and, on the issue date, it is more likely than not that the right will be exercised. File an amended tax return online The dividend rate on the stock varies with reference to interest rates, commodity prices, or similar indices. File an amended tax return online For a detailed definition of nonqualified preferred stock, see section 351(g)(2) of the Internal Revenue Code. File an amended tax return online Liabilities. File an amended tax return online   If the corporation assumes your liabilities, the exchange generally is not treated as if you received money or other property. File an amended tax return online There are two exceptions to this treatment. File an amended tax return online If the liabilities the corporation assumes are more than your adjusted basis in the property you transfer, gain is recognized up to the difference. File an amended tax return online However, if the liabilities assumed give rise to a deduction when paid, such as a trade account payable or interest, no gain is recognized. File an amended tax return online If there is no good business reason for the corporation to assume your liabilities, or if your main purpose in the exchange is to avoid federal income tax, the assumption is treated as if you received money in the amount of the liabilities. File an amended tax return online For more information on the assumption of liabilities, see section 357(d) of the Internal Revenue Code. File an amended tax return online Example. File an amended tax return online You transfer property to a corporation for stock. File an amended tax return online Immediately after the transfer, you control the corporation. File an amended tax return online You also receive $10,000 in the exchange. File an amended tax return online Your adjusted basis in the transferred property is $20,000. File an amended tax return online The stock you receive has a fair market value (FMV) of $16,000. File an amended tax return online The corporation also assumes a $5,000 mortgage on the property for which you are personally liable. File an amended tax return online Gain is realized as follows. File an amended tax return online FMV of stock received $16,000 Cash received 10,000 Liability assumed by corporation 5,000 Total received $31,000 Minus: Adjusted basis of property transferred 20,000 Realized gain $11,000   The liability assumed is not treated as money or other property. File an amended tax return online The recognized gain is limited to $10,000, the cash received. File an amended tax return online Loss on exchange. File an amended tax return online   If you have a loss from an exchange and own, directly or indirectly, more than 50% of the corporation's stock, you cannot deduct the loss. File an amended tax return online For more information, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. File an amended tax return online Basis of stock or other property received. File an amended tax return online   The basis of the stock you receive is generally the adjusted basis of the property you transfer. File an amended tax return online Increase this amount by any amount treated as a dividend, plus any gain recognized on the exchange. File an amended tax return online Decrease this amount by any cash you received, the fair market value of any other property you received, and any loss recognized on the exchange. File an amended tax return online Also decrease this amount by the amount of any liability the corporation or another party to the exchange assumed from you, unless payment of the liability gives rise to a deduction when paid. File an amended tax return online    Further decreases may be required when the corporation or another party to the exchange assumes from you a liability that gives rise to a deduction when paid, if the basis of the stock would otherwise be higher than its fair market value on the date of the exchange. File an amended tax return online This rule does not apply if the entity assuming the liability acquired either substantially all of the assets or the trade or business with which the liability is associated. File an amended tax return online The basis of any other property you receive is its fair market value on the date of the trade. File an amended tax return online Basis of property transferred. File an amended tax return online   A corporation that receives property from you in exchange for its stock generally has the same basis you had in the property, increased by any gain you recognized on the exchange. File an amended tax return online However, the increase for the gain recognized may be limited. File an amended tax return online For more information, see section 362 of the Internal Revenue Code. File an amended tax return online Election to reduce basis. File an amended tax return online   In a section 351 transaction, if the adjusted basis of the property transferred exceeds the property's fair market value, the transferor and transferee may make an irrevocable election to treat the basis of the stock received by the transferor as having a basis equal to the fair market value of the property transferred. File an amended tax return online The transferor and transferee make this election by attaching a statement to their tax returns filed by the due date (including extensions) for the tax year in which the transaction occurred. File an amended tax return online However, if the transferor makes the election by including the certification provided in Notice 2005-70, 2005-41, I. File an amended tax return online R. File an amended tax return online B. File an amended tax return online 694, on or with its tax return filed by the due date (including extensions), then no election need be made by the transferee. File an amended tax return online    For more information on making this election, see section 362(e)(2)(C) of the Internal Revenue Code, and Notice 2005-70. File an amended tax return online Capital Contributions This section explains the tax treatment of contributions from shareholders and nonshareholders. File an amended tax return online Paid-in capital. File an amended tax return online   Contributions to the capital of a corporation, whether or not by shareholders, are paid-in capital. File an amended tax return online These contributions are not taxable to the corporation. File an amended tax return online Basis. File an amended tax return online   The corporation's basis of property contributed to capital by a shareholder is the same as the basis the shareholder had in the property, increased by any gain the shareholder recognized on the exchange. File an amended tax return online However, the increase for the gain recognized may be limited. File an amended tax return online For more information, see Basis of property transferred, above, and section 362 of the Internal Revenue Code. File an amended tax return online   The basis of property contributed to capital by a person other than a shareholder is zero. File an amended tax return online   If a corporation receives a cash contribution from a person other than a shareholder, the corporation must reduce the basis of any property acquired with the contribution during the 12-month period beginning on the day it received the contribution by the amount of the contribution. File an amended tax return online If the amount contributed is more than the cost of the property acquired, then reduce, but not below zero, the basis of the other properties held by the corporation on the last day of the 12-month period in the following order. File an amended tax return online Depreciable property. File an amended tax return online Amortizable property. File an amended tax return online Property subject to cost depletion but not to percentage depletion. File an amended tax return online All other remaining properties. File an amended tax return online   Reduce the basis of property in each category to zero before going on to the next category. File an amended tax return online   There may be more than one piece of property in each category. File an amended tax return online Base the reduction of the basis of each property on the following ratio:   Basis of each piece of property   Bases of all properties (within that category) If the corporation wishes to make this adjustment in some other way, it must get IRS approval. File an amended tax return online The corporation files a request for approval with its income tax return for the tax year in which it receives the contribution. File an amended tax return online Filing and Paying Income Taxes The federal income tax is a pay-as-you-go tax. File an amended tax return online A corporation generally must make estimated tax payments as it earns or receives income during its tax year. File an amended tax return online After the end of the year, the corporation must file an income tax return. File an amended tax return online This section will help you determine when and how to pay and file corporate income taxes. File an amended tax return online For certain corporations affected by Presidentially declared disasters such as hurricanes, the due dates for filing returns, paying taxes, and performing other time-sensitive acts may be extended. File an amended tax return online The IRS may also forgive the interest and penalties on any underpaid tax for the length of any extension. File an amended tax return online For more information, visit www. File an amended tax return online irs. File an amended tax return online gov/newsroom/article/0,,id=108362. File an amended tax return online 00. File an amended tax return online Income Tax Return This section will help you determine when and how to report a corporation's income tax. File an amended tax return online Who must file. File an amended tax return online   Unless exempt under section 501 of the Internal Revenue Code, all domestic corporations in existence for any part of a tax year (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income. File an amended tax return online Which form to file. File an amended tax return online   A corporation generally must file Form 1120, U. File an amended tax return online S. File an amended tax return online Corporation Income Tax Return, to report its income, gains, losses, deductions, credits, and to figure its income tax liability. File an amended tax return online Certain organizations and entities must file special returns. File an amended tax return online For more information, see Special Returns for Certain Organizations, in the Instructions for Form 1120. File an amended tax return online Electronic filing. File an amended tax return online   Corporations can generally electronically file (e-file) Form 1120 and certain related forms, schedules, and attachments. File an amended tax return online Certain corporations with total assets of $10 million or more, that file at least 250 returns a year must e-file Form 1120. File an amended tax return online However, in certain instances, these corporations can request a waiver. File an amended tax return online For more information regarding electronic filing, visit www. File an amended tax return online irs. File an amended tax return online gov/efile. File an amended tax return online When to file. File an amended tax return online   Generally, a corporation must file its income tax return by the 15th day of the 3rd month after the end of its tax year. File an amended tax return online A new corporation filing a short-period return must generally file by the 15th day of the 3rd month after the short period ends. File an amended tax return online A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved. File an amended tax return online Example 1. File an amended tax return online A corporation's tax year ends December 31. File an amended tax return online It must file its income tax return by March 15th. File an amended tax return online Example 2. File an amended tax return online A corporation's tax year ends June 30. File an amended tax return online It must file its income tax return by September 15th. File an amended tax return online   If the due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. File an amended tax return online Extension of time to file. File an amended tax return online   File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information and Other Returns, to request an extension of time to file a corporation income tax return. File an amended tax return online The IRS will grant the extension if you complete the form properly, file it, and pay any tax due by the original due date for the return. File an amended tax return online   Form 7004 does not extend the time for paying the tax due on the return. File an amended tax return online Interest, and possibly penalties, will be charged on any part of the final tax due not shown as a balance due on Form 7004. File an amended tax return online The interest is figured from the original due date of the return to the date of payment. File an amended tax return online   For more information, see the instructions for Form 7004. File an amended tax return online How to pay your taxes. File an amended tax return online   A corporation must pay its tax due in full no later than the 15th day of the 3rd month after the end of its tax year. File an amended tax return online Electronic Federal Tax Payment System (EFTPS). File an amended tax return online   Corporations generally must use EFTPS to make deposits of all tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes). File an amended tax return online For more information on EFTPS and enrollment, visit www. File an amended tax return online eftps. File an amended tax return online gov or call 1-800-555-4477. File an amended tax return online Also see Publication 966, The Secure Way to Pay Your Federal Taxes. File an amended tax return online Note. File an amended tax return online Forms 8109 and 8109-B, Federal Tax Deposit Coupon, can no longer be used to make federal tax deposits. File an amended tax return online Penalties Generally, if the corporation receives a notice about interest and penalties after it files its return, send the IRS an explanation and we will determine if the corporation meets reasonable-cause criteria. File an amended tax return online Do not attach an explanation when the corporation's return is filed. File an amended tax return online See the instructions for your income tax return. File an amended tax return online Late filing of return. File an amended tax return online    A corporation that does not file its tax return by the due date, including extensions, may be penalized 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax. File an amended tax return online If the corporation is charged a penalty for late payment of tax (discussed next) for the same period of time, the penalty for late filing is reduced by the amount of the penalty for late payment. File an amended tax return online The minimum penalty for a return that is over 60 days late is the smaller of the tax due or $100. File an amended tax return online The penalty will not be imposed if the corporation can show the failure to file on time was due to a reasonable cause. File an amended tax return online Late payment of tax. File an amended tax return online    A corporation that does not pay the tax when due may be penalized ½ of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. File an amended tax return online The penalty will not be imposed if the corporation can show that the failure to pay on time was due to a reasonable cause. File an amended tax return online Trust fund recovery penalty. File an amended tax return online   If income, social security, and Medicare taxes that a corporation must withhold from employee wages are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. File an amended tax return online The penalty is the full amount of the unpaid trust fund tax. File an amended tax return online This penalty may apply to you if these unpaid taxes cannot be immediately collected from the business. File an amended tax return online   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying these taxes, and who acted willfully in not doing so. File an amended tax return online   A responsible person can be an officer or employee of a corporation, an accountant, or a volunteer director/trustee. File an amended tax return online A responsible person also may include one who signs checks for the corporation or otherwise has authority to cause the spending of business funds. File an amended tax return online   Willfully means voluntarily, consciously, and intentionally. File an amended tax return online A responsible person acts willfully if the person knows the required actions are not taking place. File an amended tax return online   For more information on withholding and paying these taxes, see Publication 15 (Circular E), Employer's Tax Guide, and Publication 51, (Circular A), Agricultural Employer's Tax Guide. File an amended tax return online Other penalties. File an amended tax return online   Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, and fraud. File an amended tax return online See sections 6662, 6662A, and 6663 of the Internal Revenue Code. File an amended tax return online Estimated Tax Generally, a corporation must make installment payments if it expects its estimated tax for the year to be $500 or more. File an amended tax return online If the corporation does not pay the installments when they are due, it could be subject to an underpayment penalty. File an amended tax return online This section will explain how to avoid this penalty. File an amended tax return online When to pay estimated tax. File an amended tax return online   Installment payments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. File an amended tax return online Example 1. File an amended tax return online Your corporation's tax year ends December 31. File an amended tax return online Installment payments are due on April 15, June 15, September 15, and December 15. File an amended tax return online Example 2. File an amended tax return online Your corporation's tax year ends June 30. File an amended tax return online Installment payments are due on October 15, December 15, March 15, and June 15. File an amended tax return online   If any due date falls on a Saturday, Sunday, or legal holiday, the installment is due on the next business day. File an amended tax return online How to figure each required installment. File an amended tax return online   Use Form 1120-W, Estimated Tax for Corporations, as a worksheet to figure each required installment of estimated tax. File an amended tax return online You will generally use one of the following two methods to figure each required installment. File an amended tax return online You should use the method that yields the smallest installment payments. File an amended tax return online Note. File an amended tax return online In these discussions, “return” generally refers to the corporation's original return. File an amended tax return online However, an amended return is considered the original return if it is filed by the due date (including extensions) of the original return. File an amended tax return online Method 1. File an amended tax return online   Each required installment is 25% of the income tax the corporation will show on its return for the current year. File an amended tax return online Method 2. File an amended tax return online   Each required installment is 25% of the income tax shown on the corporation's return for the previous year. File an amended tax return online   To use Method 2: The corporation must have filed a return for the previous year, The return must have been for a full 12 months, and The return must have shown a positive tax liability (not zero). File an amended tax return online Also, if the corporation is a large corporation, it can use Method 2 to figure the first installment only. File an amended tax return online   See the Instructions for Form 1120-W, for the definition of a large corporation and other special rules for large corporations. File an amended tax return online Other methods. File an amended tax return online   If a corporation's income is expected to vary during the year because, for example, its business is seasonal, it may be able to lower the amount of one or more required installments by using one or both of the following methods. File an amended tax return online The annualized income installment method. File an amended tax return online The adjusted seasonal installment method. File an amended tax return online Use Schedule A of Form 1120-W to determine if using one or both of these methods will lower the amount of any required installments. File an amended tax return online Refiguring required installments. File an amended tax return online   If after the corporation figures and deposits its estimated tax it finds that its tax liability for the year will be more or less than originally estimated, it may have to refigure its required installments to see if an underpayment penalty may apply. File an amended tax return online An immediate catchup payment should be made to reduce any penalty resulting from the underpayment of any earlier installments. File an amended tax return online Underpayment penalty. File an amended tax return online   If the corporation does not pay a required installment of estimated tax by its due date, it may be subject to a penalty. File an amended tax return online The penalty is figured separately for each installment due date. File an amended tax return online The corporation may owe a penalty for an earlier due date, even if it paid enough tax later to make up the underpayment. File an amended tax return online This is true even if the corporation is due a refund when its return is filed. File an amended tax return online Form 2220. File an amended tax return online   Use Form 2220, Underpayment of Estimated Tax by Corporations, to determine if a corporation is subject to the penalty for underpayment of estimated tax and to figure the amount of the penalty. File an amended tax return online   If the corporation is charged a penalty, the amount of the penalty depends on the following three factors. File an amended tax return online The amount of the underpayment. File an amended tax return online The period during which the underpayment was due and unpaid. File an amended tax return online The interest rate for underpayments published quarterly by the IRS in the Internal Revenue Bulletin. File an amended tax return online   A corporation generally does not have to file Form 2220 with its income tax return because the IRS will figure any penalty and bill the corporation. File an amended tax return online However, even if the corporation does not owe a penalty, complete and attach the form to the corporation's tax return if any of the following apply. File an amended tax return online The annualized income installment method was used to figure any required installment. File an amended tax return online The adjusted seasonal installment method was used to figure any required installment. File an amended tax return online The corporation is a large corporation figuring its first required installment based on the prior year's tax. File an amended tax return online How to pay estimated tax. File an amended tax return online   A corporation is generally required to use EFTPS to pay its taxes. File an amended tax return online See Electronic Federal Tax Payment System (EFTPS), earlier. File an amended tax return online Also see the Instructions for Form 1120-W. File an amended tax return online Quick refund of overpayments. File an amended tax return online   A corporation that has overpaid its estimated tax for the tax year may be able to apply for a quick refund. File an amended tax return online Use Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax, to apply for a quick refund of an overpayment of estimated tax. File an amended tax return online A corporation can apply for a quick refund if the overpayment is: At least 10% of its expected tax liability, and At least $500. File an amended tax return online Use Form 4466 to figure the corporation's expected tax liability and the overpayment of estimated tax. File an amended tax return online File Form 4466 before the 16th day of the 3rd month after the end of the tax year, but before the corporation files its income tax return. File an amended tax return online Do not file Form 4466 before the end of the corporation's tax year. File an amended tax return online An extension of time to file the corporation's income tax return will not extend the time for filing Form 4466. File an amended tax return online The IRS will act on the form within 45 days from the date you file it. File an amended tax return online U. File an amended tax return online S. File an amended tax return online Real Property Interest If a domestic corporation acquires a U. File an amended tax return online S. File an amended tax return online real property interest from a foreign person or firm, the corporation may have to withhold tax on the amount it pays for the property. File an amended tax return online The amount paid includes cash, the fair market value of other property, and any assumed liability. File an amended tax return online If a domestic corporation distributes a U. File an amended tax return online S. File an amended tax return online real property interest to a foreign person or firm, it may have to withhold tax on the fair market value of the property. File an amended tax return online A corporation that fails to withhold may be liable for the tax, and any penalties and interest that apply. File an amended tax return online For more information, see section 1445 of the Internal Revenue Code; Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities; Form 8288, U. File an amended tax return online S. File an amended tax return online Withholding Tax Return for Dispositions by Foreign Persons of U. File an amended tax return online S. File an amended tax return online Real Property Interests; and Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. File an amended tax return online S. File an amended tax return online Real Property Interests. File an amended tax return online Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. File an amended tax return online Taxable income should be determined using the method of accounting regularly used in keeping the corporation's books and records. File an amended tax return online In all cases, the method used must clearly show taxable income. File an amended tax return online Generally, permissible methods include: Cash, Accrual, or Any other method authorized by the Internal Revenue Code. File an amended tax return online Accrual method. File an amended tax return online   Generally, a corporation (other than a qualified personal service corporation) must use the accrual method of accounting if its average annual gross receipts exceed $5 million. File an amended tax return online A corporation engaged in farming operations also must use the accrual method. File an amended tax return online   If inventories are required, the accrual method generally must be used for sales and purchases of merchandise. File an amended tax return online However, qualifying taxpayers and eligible businesses of qualifying small business taxpayers are excepted from using the accrual method for eligible trades or businesses and may account for inventoriable items as materials and supplies that are not incidental. File an amended tax return online   Under the accrual method, an amount is includable in income when: All the events have occurred that fix the right to receive the income, which is the earliest of the date: The required performance takes place, Payment is due, or Payment is received; and The amount can be determined with reasonable accuracy. File an amended tax return online   Generally, an accrual basis taxpayer can deduct accrued expenses in the tax year when: All events that determine the liability have occurred, The amount of the liability can be figured with reasonable accuracy, and Economic performance takes place with respect to the expense. File an amended tax return online   There are exceptions to the economic performance rule for certain items, including recurring expenses. File an amended tax return online See section 461(h) of the Internal Revenue Code and the related regulations for the rules for determining when economic performance takes place. File an amended tax return online Nonaccrual experience method. File an amended tax return online   Accrual method corporations are not required to maintain accruals for certain amounts from the performance of services that, on the basis of their experience, will not be collected, if: The services are in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting; or The corporation's average annual gross receipts for the 3 prior tax years does not exceed $5 million. File an amended tax return online   This provision does not apply if interest is required to be paid on the amount or if there is any penalty for failure to pay the amount timely. File an amended tax return online Percentage of completion method. File an amended tax return online   Long-term contracts (except for certain real property construction contracts) must generally be accounted for using the percentage of completion method described in section 460 of the Internal Revenue Code. File an amended tax return online Mark-to-market accounting method. File an amended tax return online   Generally, dealers in securities must use the mark-to-market accounting method described in section 475 of the Internal Revenue Code. File an amended tax return online Under this method any security held by a dealer as inventory must be included in inventory at its FMV. File an amended tax return online Any security not held as inventory at the close of the tax year is treated as sold at its FMV on the last business day of the tax year. File an amended tax return online Any gain or loss must be taken into account in determining gross income. File an amended tax return online The gain or loss taken into account is treated as ordinary gain or loss. File an amended tax return online   Dealers in commodities and traders in securities and commodities can elect to use the mark-to-market accounting method. File an amended tax return online Change in accounting method. File an amended tax return online   A corporation can change its method of accounting used to report taxable income (for income as a whole or for the treatment of any material item). File an amended tax return online The corporation must file Form 3115, Application for Change in Accounting Method. File an amended tax return online For more information, see Form 3115 and Publication 538. File an amended tax return online Section 481(a) adjustment. File an amended tax return online   The corporation may have to make an adjustment under section 481(a) of the Internal Revenue Code to prevent amounts of income or expense from being duplicated or omitted. File an amended tax return online The section 481(a) adjustment period is generally 1 year for a net negative adjustment and 4 years for a net positive adjustment. File an amended tax return online However, a corporation can elect to use a 1-year adjustment period if the net section 481(a) adjustment for the change is less than $25,000. File an amended tax return online The corporation must complete the appropriate lines of Form 3115 to make the election. File an amended tax return online See the Instructions for Form 3115. File an amended tax return online Accounting Periods A corporation must figure its taxable income on the basis of a tax year. File an amended tax return online A tax year is the annual accounting period a corporation uses to keep its records and report its income and expenses. File an amended tax return online Generally, corporations can use either a calendar year or a fiscal year as its tax year. File an amended tax return online Unless special rules apply, a corporation generally adopts a tax year by filing its first federal income tax return using that tax year. File an amended tax return online For more information, see Publication 538. File an amended tax return online Personal service corporation. File an amended tax return online   A personal service corporation must use a calendar year as its tax year unless: It elects to use a 52–53 week tax year that ends with reference to the calendar year; It can establish a business purpose for a different tax year and obtains approval of the IRS. File an amended tax return online See Form 1128, Application To Adopt, Change, or Retain a Tax Year, and Publication 538; or It elects under section 444 of the Internal Revenue Code to have a tax year other than a calendar year. File an amended tax return online Use Form 8716, Election to Have a Tax Year Other Than a Required Tax Year, to make the election. File an amended tax return online   If a personal service corporation makes a section 444 election, its deduction for certain amounts paid to employee-owners may be limited. File an amended tax return online See Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC), to figure the maximum deduction. File an amended tax return online Change of tax year. File an amended tax return online   Generally, a corporation must get the consent of the IRS before changing its tax year by filing Form 1128. File an amended tax return online However, under certain conditions, a corporation can change its tax year without getting the consent. File an amended tax return online For more information, see Form 1128 and Publication 538. File an amended tax return online Recordkeeping A corporation should keep its records for as long as they may be needed for the administration of any provision of the Internal Revenue Code. File an amended tax return online Usually records that support items of income, deductions, or credits on the return must be kept for 3 years from the date the return is due or filed, whichever is later. File an amended tax return online Keep records that verify the corporation's basis in property for as long as they are needed to figure the basis of the original or replacement property. File an amended tax return online The corporation should keep copies of all filed returns. File an amended tax return online They help in preparing future and amended returns and in the calculation of earnings and profits. File an amended tax return online Income, Deductions, and Special Provisions Rules on income and deductions that apply to individuals also apply, for the most part, to corporations. File an amended tax return online However, the following special provisions apply only to corporations. File an amended tax return online Costs of Going Into Business When you go into business, treat all costs you incur to get your business started as capital expenses. File an amended tax return online However, a corporation can elect to deduct a limited amount of start-up or organizational costs. File an amended tax return online Any costs not deducted can be amortized. File an amended tax return online Start-up costs are costs for creating an active trade or business or investigating the creation or acquisition of an active trade or business. File an amended tax return online Organizational costs are the direct costs of creating the corporation. File an amended tax return online For more information on deducting or amortizing start-up and organizational costs, see the instructions for your income tax return. File an amended tax return online Also see, Publication 535, chapter 7, Costs You Can Deduct or Capitalize, and chapter 8, Amortization. File an amended tax return online Related Persons A corporation that uses an accrual method of accounting cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until the corporation makes the payment and the corresponding amount is includible in the related person's gross income. File an amended tax return online Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. File an amended tax return online If a deduction is denied, the rule will continue to apply even if the corporation's relationship with the person ends before the expense or interest is includible in the gross income of that person. File an amended tax return online These rules also deny the deduction of losses on the sale or exchange of property between related persons. File an amended tax return online Related persons. File an amended tax return online   For purposes of this rule, the following persons are related to a corporation. File an amended tax return online Another corporation, that is a member of the same controlled group (as defined in section 267(f) of the Internal Revenue Code). File an amended tax return online An individual who owns, directly or indirectly, more than 50% of the value of the outstanding stock of the corporation. File an amended tax return online A trust fiduciary, when the trust or the grantor of the trust owns, directly or indirectly, more than 50% in value of the outstanding stock of the corporation. File an amended tax return online An S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. File an amended tax return online A partnership, if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital or profits interest in the partnership. File an amended tax return online Any employee-owner, if the corporation is a personal service corporation (see Personal service corporation, earlier), regardless of the amount of stock owned by the employee-owner. File an amended tax return online Ownership of stock. File an amended tax return online   To determine whether an individual directly or indirectly owns any of the outstanding stock of a corporation, the following apply. File an amended tax return online Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust, is treated as being owned proportionately by or for its shareholders, partners, or beneficiaries. File an amended tax return online An individual is treated as owning the stock owned, directly or indirectly, by or for the individual's family. File an amended tax return online Family includes only brothers and sisters (including half brothers and half sisters), a spouse, ancestors, and lineal descendants. File an amended tax return online Any individual owning (other than by applying (2), above) stock in a corporation, is treated as also owning the stock owned directly or indirectly by that individual's partner. File an amended tax return online To apply (1), (2), or (3), above, stock constructively owned by a person under (1) is treated as actually owned by that person. File an amended tax return online But stock constructively owned by an individual under (2) or (3) is not treated as actually owned by the individual for applying either (2) or (3) to make another person the constructive owner of that stock. File an amended tax return online Reallocation of income and deductions. File an amended tax return online   Where it is necessary to clearly show income or prevent tax evasion, the IRS can reallocate gross income, deductions, credits, or allowances between two or more organizations, trades, or businesses owned or controlled directly, or indirectly, by the same interests. File an amended tax return online Complete liquidations. File an amended tax return online   The disallowance of losses from the sale or exchange of property between related persons does not apply to liquidating distributions. File an amended tax return online More information. File an amended tax return online   For more information about the related person rules, see Publication 544. File an amended tax return online Income From Qualifying Shipping Activities A corporation may make an election to be taxed on its notional shipping income at the highest corporate tax rate. File an amended tax return online If a corporation makes this election it may exclude income from qualifying shipping activities from gross income. File an amended tax return online Also if the election is made, the corporation generally may not claim any loss, deduction, or credit with respect to qualifying shipping activities. File an amended tax return online A corporation making this election may also elect to defer gain on the disposition of a qualifying vessel. File an amended tax return online A corporation uses Form 8902, Alternative Tax on Qualifying Shipping Activities, to make the election and figure the alternative tax. File an amended tax return online For more information regarding the election, see Form 8902. File an amended tax return online Election to Expense Qualified Refinery Property A corporation can make an irrevocable election on its tax return filed by the due date (including extensions) to deduct 50% of the cost of qualified refinery property (defined in section 179C(c) of the Internal Revenue Code), placed in service before January 1, 2014. File an amended tax return online The deduction is allowed for the year in which the property is placed in service. File an amended tax return online A subchapter T cooperative can make an irrevocable election on its return by the due date (including extensions) to allocate this deduction to its owners based on their ownership interest. File an amended tax return online For more information, see section 179C of the Internal Revenue Code and the related Regulations. File an amended tax return online Deduction to Comply With EPA Sulfur Regulations A small business refiner can make an irrevocable election on its tax return filed by the due date (including extensions) to deduct up to 75% of qualified costs paid or incurred to comply with the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency (EPA). File an amended tax return online A subchapter T cooperative can make an irrevocable election on its return filed by the due date (including extensions) to allocate the deduction to its owners based on their ownership interest. File an amended tax return online For more information, see sections 45H and 179B of the Internal Revenue Code and the related Regulations. File an amended tax return online Energy-Efficient Commercial Building Property Deduction A corporation can claim a deduction for costs associated with energy-efficient commercial building property, placed in service before January 1, 2014. File an amended tax return online In order to qualify for the deduction: The costs must be associated with depreciable or amortizable property in a Standard 90. File an amended tax return online 1-2001 domestic building; The property must be either a part of the interior lighting system, the heating, cooling, ventilation and hot water system, or the building envelope (defined in section 179D(c)(1)(C) of the Internal Revenue Code); and The property must be installed as part of a plan to reduce the total annual energy and power costs of the building by 50% or more. File an amended tax return online The deduction is limited to $1. File an amended tax return online 80 per square foot of the building less the total amount of deductions taken for this property in prior tax years. File an amended tax return online Other rules and limitations apply. File an amended tax return online The corporation must reduce the basis of any property by any deduction taken. File an amended tax return online The deduction is subject to recapture if the corporation fails to fully implement an energy savings plan. File an amended tax return online For more information, see section 179D of the Internal Revenue Code. File an amended tax return online Also see Notice 2006-52, 2006-26 I. File an amended tax return online R. File an amended tax return online B. File an amended tax return online 1175, clarified and amplified by Notice 2008-40, 2008-14 I. File an amended tax return online R. File an amended tax return online B. File an amended tax return online 725, and any successor. File an amended tax return online Corporate Preference Items A corporation must make special adjustments to certain items before it takes them into account in determining its taxable income. File an amended tax return online These items are known as corporate preference items and they include the following. File an amended tax return online Gain on the disposition of section 1250 property. File an amended tax return online For more information, see section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. File an amended tax return online Percentage depletion for iron ore and coal (including lignite). File an amended tax return online For more information, see Mines and Geothermal Deposits under Mineral Property in chapter 9 of Publication 535. File an amended tax return online Amortization of pollution control facilities. File an amended tax return online For more information, see Pollution Control Facilities in chapter 8 of Publication 535 and section 291(a)(5) of the Internal Revenue Code. File an amended tax return online Mineral exploration and development costs. File an amended tax return online For more information, see Exploration Costs and Development Costs in chapter 7 of Publication 535. File an amended tax return online For more information on corporate preference items, see section 291 of the Internal Revenue Code. File an amended tax return online Dividends-Received Deduction A corporation can deduct a percentage of certain dividends received during its tax year. File an amended tax return online This section discusses the general rules that apply. File an amended tax return online The deduction is figured on Form 1120, Schedule C, or the applicable schedule of your income tax return. File an amended tax return online For more information, see the Instructions for Form 1120, or the instructions for your applicable income tax return. File an amended tax return online Dividends from domestic corporations. File an amended tax return online   A corporation can deduct, within certain limits, 70% of the dividends received if the corporation receiving the dividend owns less than 20% of the corporation distributing the dividend. File an amended tax return online If the corporation owns 20% or more of the distributing corporation's stock, it can, subject to certain limits, deduct 80% of the dividends received. File an amended tax return online Ownership. File an amended tax return online   Determine ownership, for these rules, by the amount of voting power and value of the paying corporation's stock (other than certain preferred stock) the receiving corporation owns. File an amended tax return online Small business investment companies. File an amended tax return online   Small business investment companies can deduct 100% of the dividends received from taxable domestic corporations. File an amended tax return online Dividends from regulated investment companies. File an amended tax return online   Regulated investment company dividends received are subject to certain limits. File an amended tax return online Capital gain dividends received from a regulated investment company do not qualify for the deduction. File an amended tax return online For more information, see section 854 of the Internal Revenue Code. File an amended tax return online No deduction allowed for certain dividends. File an amended tax return online   Corporations cannot take a deduction for dividends received from the following entities. File an amended tax return online A real estate investment trust (REIT). File an amended tax return online A corporation exempt from tax under section 501 or 521 of the Internal Revenue Code either for the tax year of the distribution or the preceding tax year. File an amended tax return online A corporation whose stock was held less than 46 days during the 91-day period beginning 45 days before the stock became ex-dividend with respect to the dividend. File an amended tax return online Ex-dividend means the holder has no rights to the dividend. File an amended tax return online A corporation whose preferred stock was held less than 91 days during the 181-day period beginning 90 days before the stock became ex-dividend with respect to the dividend if the dividends received are for a period or periods totaling more than 366 days. File an amended tax return online Any corporation, if your corporation is under an obligation (pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property. File an amended tax return online Dividends on deposits. File an amended tax return online   Dividends on deposits or withdrawable accounts in domestic building and loan associations, mutual savings banks, cooperative banks, and similar organizations are interest, not dividends. File an amended tax return online They do not qualify for this deduction. File an amended tax return online Limit on deduction for dividends. File an amended tax return online   The total deduction for dividends received or accrued is generally limited (in the following order) to: 80% of the difference between taxable income and the 100% deduction allowed for dividends received from affiliated corporations, or by a small business investment company, for dividends received or accrued from 20%-owned corporations, then 70% of the difference between taxable income and the 100% deduction allowed for dividends received from affiliated corporations, or by a small business investment company, for dividends received or accrued from less-than-20%-owned corporations (reducing taxable income by the total dividends received from 20%-owned corporations). File an amended tax return online Figuring the limit. File an amended tax return online   In figuring the limit, determine taxable income without the following items. File an amended tax return online The net operating loss deduction. File an amended tax return online The domestic production activities deduction. File an amended tax return online The deduction for dividends received. File an amended tax return online Any adjustment due to the nontaxable part of an extraordinary dividend (see Extraordinary Dividends, below). File an amended tax return online Any capital loss carryback to the tax year. File an amended tax return online Effect of net operating loss. File an amended tax return online   If a corporation has a net operating loss (NOL) for a tax year, the limit of 80% (or 70%) of taxable income does not apply. File an amended tax return online To determine whether a corporation has an NOL, figure the dividends-received deduction without the 80% (or 70%) of taxable income limit. File an amended tax return online Example 1. File an amended tax return online A corporation loses $25,000 from operations. File an amended tax return online It receives $100,000 in dividends from a 20%-owned corporation. File an amended tax return online Its taxable income is $75,000 ($100,000 – $25,000) before the deduction for dividends received. File an amended tax return online If it claims the full dividends-received deduction of $80,000 ($100,000 × 80%) and combines it with an operations loss of $25,000, it will have an NOL of ($5,000). File an amended tax return online Therefore, the 80% of taxable income limit does not apply. File an amended tax return online The corporation can deduct the full $80,000. File an amended tax return online Example 2. File an amended tax return online Assume the same facts as in Example 1, except that the corporation only loses $15,000 from operations. File an amended tax return online Its taxable income is $85,000 before the deduction for dividends received. File an amended tax return online After claiming the dividends-received deduction of $80,000 ($100,000 × 80%), its taxable income is $5,000. File an amended tax return online Because the corporation will not have an NOL after applying a full dividends-received deduction, its allowable dividends-received deduction is limited to 80% of its taxable income, or $68,000 ($85,000 × 80%). File an amended tax return online Extraordinary Dividends If a corporation receives an extraordinary dividend on stock held 2 years or less before the dividend announcement date, it generally must reduce its basis in the stock by the nontaxed part of the dividend. File an amended tax return online The nontaxed part is any dividends-received deduction allowable for the dividends. File an amended tax return online Extraordinary dividend. File an amended tax return online   An extraordinary dividend is any dividend on stock that equals or exceeds a certain percentage of the corporation's adjusted basis in the stock. File an amended tax return online The percentages are: 5% for stock preferred as to dividends, or 10% for other stock. File an amended tax return online Treat all dividends received that have ex-dividend dates within an 85-consecutive-day period as one dividend. File an amended tax return online Treat all dividends received that have ex-dividend dates within a 365-consecutive-day period as extraordinary dividends if the total of the dividends exceeds 20% of the corporation's adjusted basis in the stock. File an amended tax return online Disqualified preferred stock. File an amended tax return online   Any dividend on disqualified preferred stock is treated as an extraordinary dividend regardless of the period of time the corporation held the stock. File an amended tax return online   Disqualified preferred stock is any stock preferred as to dividends if any of the following apply. File an amended tax return online The stock when issued has a dividend rate that declines (or can reasonably be expected to decline) in the future. File an amended tax return online The issue price of the stock exceeds its liquidation rights or stated redemption price. File an amended tax return online The stock is otherwise structured to avoid the rules for extraordinary dividends and to enable corporate shareholders to reduce tax through a combination of dividends-received deductions and loss on the disposition of the stock. File an amended tax return online   These rules apply to stock issued after July 10, 1989, unless it was issued under a written binding contract in effect on that date, and thereafter, before the issuance of the stock. File an amended tax return online More information. File an amended tax return online   For more information on extraordinary dividends, see section 1059 of the Internal Revenue Code. File an amended tax return online Below-Market Loans If a corporation receives a below-market loan and uses the proceeds for its trade or business, it may be able to deduct the forgone interest. File an amended tax return online A below-market loan is a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. File an amended tax return online A below-market loan generally is treated as an arm's-length transaction in which the borrower is considered as having received both the following: A loan in exchange for a note that requires payment of interest at the applicable federal rate, and An additional payment in an amount equal to the forgone interest. File an amended tax return online Treat the additional payment as a gift, dividend, contribution to capital, payment of compensation, or other payment, depending on the substance of the transaction. File an amended tax return online Foregone interest. File an amended tax return online   For any period, forgone interest is equal to: The interest that would be payable for that period if interest accrued on the loan at the applicable federal rate and was payable annually on December 31, minus Any interest actually payable on the loan for the period. File an amended tax return online See Below-market loans, in chapter 4 of Publication 535 for more information. File an amended tax return online Charitable Contributions A corporation can claim a limited deduction for charitable contributions made in cash or other property. File an amended tax return online The contribution is deductible if made to, or for the use of, a qualified organization. File an amended tax return online For more information on qualified organizations, see Publication 526, Charitable Contributions. File an amended tax return online Also see, Exempt Organizations Select Check (EO Select Check) at www. File an amended tax return online irs. File an amended tax return online gov/charities, the on-line search tool for finding information on organizations eligible to receive tax-deductible contributions. File an amended tax return online Note. File an amended tax return online You cannot take a deduction if any of the net earnings of an organization receiving contributions benefit any private shareholder or individual. File an amended tax return online Cash method corporation. File an amended tax return online   A corporation using the cash method of accounting deducts contributions in the tax year paid. File an amended tax return online Accrual method corporation. File an amended tax return online   A corporation using an accrual method of accounting can choose to deduct unpaid contributions for the tax year the board of directors authorizes them if it pays them by the 15th day of the 3rd month after the close of that tax year. File an amended tax return online Make the choice by reporting the contribution on the corporation's return for the tax year. File an amended tax return online A declaration stating that the board of directors adopted the resolution during the tax year must accompany the return. File an amended tax return online The declaration must include the date the resolution was adopted. File an amended tax return online Limitations on deduction. File an amended tax return online   A corporation cannot deduct charitable contributions that exceed 10% of its taxable income for the tax year. File an amended tax return online Figure taxable income for this purpose without the following. File an amended tax return online The deduction for charitable contributions. File an amended tax return online The dividends-received deduction. File an amended tax return online The deduction allowed under section 249 of the Internal Revenue Code. File an amended tax return online The domestic production activities deduction. File an amended tax return online Any net operating loss carryback to the tax year. File an amended tax return online Any capital loss carryback to the tax year. File an amended tax return online Farmers and ranchers. File an amended tax return online    Corporations that are farmers and ranchers should see section 170(b)(2) of the Internal Revenue Code for special rules that may affect the deduction limit. File an amended tax return online Carryover of excess contributions. File an amended tax return online   You can carry over, within certain limits, to each of the subsequent 5 years any charitable contributions made during the current year that exceed the 10% limit. File an amended tax return online You lose any excess not used within that period. File an amended tax return online For example, if a corporation has a carryover of excess contributions paid in 2010 and it does not use all the excess on its return for 2011, it can carry any excess over to 2012, 2013, 2014, and 2015, if applicable. File an amended tax return online Any excess not used in 2015 is lost. File an amended tax return online Do not deduct a carryover of excess contributions in the carryover year until after you deduct contributions made in that year (subject to the 10% limit). File an amended tax return online You cannot deduct a carryover of excess contributions to the extent it increases a net operating loss carryover. File an amended tax return online Cash contributions. File an amended tax return online   A corporation must maintain a record of any contribution of cash, check, or other monetary contribution, regardless of the amount. File an amended tax return online The record can be a bank record, receipt, letter, or other written communication from the donee indicating the name of the organization, the date of the contribution, and the amount of the contribution. File an amended tax return online Keep the record of the contribution with the other corporate records. File an amended tax return online Do not attach the records to the corporation's return. File an amended tax return online For more information on cash contributions, see Publication 526. File an amended tax return online Gifts of $250 or more. File an amended tax return online   Generally, no deduction is allowed for any contribution of $250 or more unless the corporation gets a written acknowledgement from the donee organization. File an amended tax return online The acknowledgement should show the amount of cash contributed, a description of the property contributed, and either gives a description and a good faith estimate of the value of any goods or services provided in return for the contribution or states that no goods or services were provided in return for the contribution. File an amended tax return online The acknowledgement should be received by the due date (including extensions) of the return, or, if earlier, the date the return was filed. File an amended tax return online Keep the acknowledgement with other corporate records. File an amended tax return online Do not attach the acknowledgement to the return. File an amended tax return online Contributions of property other than cash. File an amended tax return online   If a corporation (other than a closely-held or a personal service corporation) claims a deduction of more than $500 for contributions of property other than cash, a schedule describing the property and the method used to determine its fair market value must be attached to the corporation's return. File an amended tax return online In addition the corporation should keep a record of: The approximate date and manner of acquisition of the donated property and The cost or other basis of the donated property held by the donor for less than 12 months prior to contribution. File an amended tax return online   Closely held and personal service corporations must complete and attach Form 8283, Noncash Charitable Contributions, to their returns if they claim a deduction of more than $500 for non-cash contributions. File an amended tax return online For all other corporations, if the deduction claimed for donated property exceeds $5,000, complete Form 8283 and attach it to the corporation's return. File an amended tax return online   A corporation must obtain a qualified appraisal for all deductions of property claimed in excess of $5,000. File an amended tax return online A qualified appraisal is not required for the donation of cash, publicly traded securities, inventory, and any qualified vehicles sold by a donee organization without any significant intervening use or material improvement. File an amended tax return online The appraisal should be maintained with other corporate records and only attached to the corporation's return when the deduction claimed exceeds $500,000; $20,000 for donated art work. File an amended tax return online   See Form 8283 for more information. File an amended tax return online Qualified conservation contributions. File an amended tax return online   If a corporation makes a qualified conservation contribution, the corporation must provide information regarding the legal interest being donated, the fair market value of the underlying property before and after the donation, and a description of the conservation purpose for which the property will be used. File an amended tax return online For more information, see section 170(h) of the Internal Revenue Code. File an amended tax return online Contributions of used vehicles. File an amended tax return online   A corporation is allowed a deduction for the contribution of used motor vehicles, boats, and airplanes. File an amended tax return online The deduction is limited, and other special rules apply. File an amended tax return online For more information, see Publication 526. File an amended tax return online Reduction for contributions of certain property. File an amended tax return online   For a charitable contribution of property, the corporation must reduce the contribution by the sum of: The ordinary income and short-term capital gain that would have resulted if the property were sold at its FMV and For certain contributions, the long-term capital gain that would have resulted if the property were sold at its FMV. File an amended tax return online   The reduction for the long-term capital gain applies to: Contributions of tangible personal property for use by an exempt organization for a purpose or function unrelated to the basis for its exemption; Contributions of any property to or for the use of certain private foundations except for stock for which market quotations are readily available; and Contributions of any patent, certain copyrights, trademark, trade name, trade secret, know-how, software (that is a section 197 intangible), or similar property, or applications or registrations of such property. File an amended tax return online Larger deduction. File an amended tax return online   A corporation (other than an S corporation) may be able to claim a deduction equal to the lesser of (a) the basis of the donated inventory or property plus one-half of the inventory or property's appreciation (gain if the donated inventory or property was sold at fair market value on the date of the donation), or (b) two times basis of the donated inventory or property. File an amended tax return online This deduction may be allowed for certain contributions of: Certain inventory and other property made to a donee organization and used solely for the care of the ill, the needy, and infants. File an amended tax return online Scientific property constructed by the corporation (other than an S corporation, personal holding company, or personal service corporation) and donated no later than 2 years after substantial completion of the construction. File an amended tax return online The property must be donated to a qualified organization and its original use must be by the donee for research, experimentation, or research training within the United States in the area of physical or biological science. File an amended tax return online Computer technology and equipment acquired or constructed and donated no later than 3 years after either acquisition or substantial completion of construction to an educational organization for educational purposes within the United States. File an amended tax return online Contributions to organizations conducting lobbying activities. File an amended tax return online   Contributions made to an organization that conducts lobbying activities are not deductible if: The lobbying activities relate to matters of direct financial interest to the donor's trade or business and The principal purpose of the contribution was to avoid federal income tax by obtaining a deduction for activities that would have been nondeductible under the lobbying expense rules if conducted directly by the donor. File an amended tax return online More information. File an amended tax return online   For more information on charitable contributions, including substantiation and recordkeeping requirements, see section 170 of the Internal Revenue Code, the related regulations, and Publication 526. File an amended tax return online Capital Losses A corporation can deduct capital losses only up to the amount of its capital gains. File an amended tax return online In other words, if a corporation has an excess capital loss, it cannot deduct the loss in the current tax year. File an amended tax return online Instead, it carries the loss to other tax years and deducts it from any net capital gains that occur in those years. File an amended tax return online A capital loss is carried to other years in the following order. File an amended tax return online 3 years prior to the loss year. File an amended tax return online 2 years prior to the loss year. File an amended tax return online 1 year prior to the loss year. File an amended tax return online Any loss remaining is carried forward for 5 years. File an amended tax return online When you carry a net capital loss to another tax year, treat it as a short-term loss. File an amended tax return online It does not retain its original identity as long term or short term. File an amended tax return online Example. File an amended tax return online A calendar year corporation has a net short-term capital gain of $3,000 and a net long-term capital loss of $9,000. File an amended tax return online The short-term gain offsets some of the long-term loss, leaving a net capital loss of $6,000. File an amended tax return online The corporation treats this $6,000 as a short-term loss when carried back or forward. File an amended tax return online The corporation carries the $6,000 short-term loss back 3 years. File an amended tax return online In year 1, the corporation had a net short-term capital gain of $8,000 and a net long-term capital gain of $5,000. File an amended tax return online It subtracts the $6,000 short-term loss first from the net short-term gain. File an amended tax return online This results in a net capital gain for year 1 of $7,000. File an amended tax return online This consists of a net short-term capital gain of $2,000 ($8,000 − $6,000) and a net long-term capital gain of $5,000. File an amended tax return online S corporation status. File an amended tax return online   A corporation may not carry a capital loss from, or to, a year for which it is an S corporation. File an amended tax return online Rules for carryover and carryback. File an amended tax return online   When carrying a capital loss from one year to another, the following rules apply. File an amended tax return online When figuring the current year's net capital loss, you cannot combine it with a capital loss carried from another year. File an amended tax return online In other words, you can carry capital losses only to years that would otherwise have a total net capital gain. File an amended tax return online If you carry capital losses from 2 or more years to the same year, deduct the loss from the earliest year first. File an amended tax return online You cannot use a capital loss carried from another year to produce or increase a net operating loss in the year to which you carry it back. File an amended tax return online Refunds. File an amended tax return online   When you carry back a capital loss to an earlier tax year, refigure your tax for that year. File an amended tax return online If your corrected tax is less than the tax you originally owed, use either Form 1139, Corporate Application for Tentative Refund, or Form 1120X, Amended U. File an amended tax return online S. File an amended tax return online Corporation Income Tax Return, to apply for a refund. File an amended tax return online Form 1139. File an amended tax return online    A corporation can get a refund faster by using Form 1139. File an amended tax return online It cannot file Form 1139 before filing the return for the corporation's capital loss year, but it must file Form 1139 no later than 1 year after the year it sustains the capital loss. File an amended tax return online Form 1120X. File an amended tax return online   If the corporation does not file Form 1139, it must file Form 1120X to apply for a refund. File an amended tax return online The corporation must file the Form 1120X within 3 years of the due date, includin
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File an amended tax return online 7. File an amended tax return online   Ingresos de Intereses Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. File an amended tax return online Cuenta de custodia para su hijo. File an amended tax return online Multa por no facilitar un SSN. File an amended tax return online Cómo se declara la retención adicional. File an amended tax return online Cuenta de ahorros con uno de los padres como fideicomisario. File an amended tax return online Intereses que no se declaran en el Formulario 1099-INT. File an amended tax return online Nominatarios. File an amended tax return online Cantidad incorrecta. File an amended tax return online Requisito de declarar ciertos datos. File an amended tax return online Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. File an amended tax return online Préstamo para invertir en un certificado de depósito. File an amended tax return online Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. File an amended tax return online Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). File an amended tax return online Cómo declarar los intereses exentos de impuesto. File an amended tax return online Intereses de bonos de ahorro de los EE. File an amended tax return online UU. File an amended tax return online declarados anteriormente. File an amended tax return online Recordatorio Ingresos de fuentes en el extranjero. File an amended tax return online  Si es ciudadano estadounidense y recibió ingresos de intereses desde fuentes que se encuentran fuera de los Estados Unidos (ingresos de origen extranjero), tiene que declarar esos ingresos en su declaración de impuestos a no ser que los mismos estén exentos de impuestos de acuerdo con la ley de los Estados Unidos. File an amended tax return online Esto es aplicable aun cuando resida dentro o fuera de los Estados Unidos o no haya recibido un Formulario 1099 de un pagador en el extranjero. File an amended tax return online Introduction Este capítulo trata de los siguientes temas: Las diferentes clases de ingresos de intereses. File an amended tax return online Qué intereses están sujetos a impuestos y qué intereses no están sujetos a impuestos. File an amended tax return online Cuándo se deben declarar los ingresos por concepto de intereses y Cómo se declaran los ingresos de intereses en su declaración de impuestos. File an amended tax return online Por regla general, los intereses que usted reciba o que se abonen a su cuenta y puedan ser retirados constituyen ingreso tributable. File an amended tax return online Las excepciones a esta regla se explican más adelante en este capítulo. File an amended tax return online Puede deducir los gastos en los que haya incurrido al producir esos ingresos en el Anexo A del Formulario 1040 si detalla las deducciones. File an amended tax return online Vea Préstamo para invertir en un certificado de depósito , más adelante, y el capítulo 28 . File an amended tax return online Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 1212 Guide to Original Issue Discount (OID) Instruments (Guía para documentos relacionados con la emisión original de descuento (OID, por sus siglas en inglés)), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés 8815 Exclusion of Interest From Series EE and I U. File an amended tax return online S. File an amended tax return online Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses calificados de las Series EE e I emitidos después de 1989), en inglés 8818 Optional Form To Record Redemption of Series EE and I U. File an amended tax return online S. File an amended tax return online Savings Bonds Issued After 1989 (Formulario opcional para documentar el rescate de bonos de ahorros de las Series EE e I emitidos después de 1989), en inglés Información General A continuación, se tratan algunos temas de interés general: Documentación. File an amended tax return online Debe guardar una lista en la que se indiquen la fuente y cantidades de intereses recibidos durante el año. File an amended tax return online Guarde también los documentos que reciba en los cuales aparezcan sus ingresos de intereses (por ejemplo, los Formularios 1099-INT) como una parte importante de sus archivos. File an amended tax return online Impuestos sobre ingresos no derivados del trabajo de determinados hijos. File an amended tax return online   Una parte de los ingresos no derivados del trabajo que haya recibido un hijo en el año 2013 podría estar sujeta a la misma tasa impositiva que la de sus padres. File an amended tax return online En ese caso, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del menor en cuestión. File an amended tax return online Si no le corresponde, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. File an amended tax return online   Ciertos padres determinados pueden optar por incluir los intereses y dividendos del menor en su declaración de impuestos si se satisfacen ciertos requisitos. File an amended tax return online Si usted es uno de dichos padres, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos del hijo), en inglés, para tal propósito. File an amended tax return online   Para más información acerca del impuesto sobre los ingresos no derivados del trabajo de hijos menores y la elección de los padres, vea el capítulo 31. File an amended tax return online Beneficiario de un caudal hereditario o fideicomiso. File an amended tax return online   Los ingresos por concepto de intereses que recibe como beneficiario de un caudal hereditario o fideicomiso suelen considerarse ingreso tributable. File an amended tax return online Usted debería recibir del fiduciario un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. File an amended tax return online (Participación en los ingresos, deducciones, créditos, etc. File an amended tax return online , correspondiente al beneficiario), en inglés. File an amended tax return online La copia Anexo K-1 (Formulario 1041), en inglés, y las instrucciones afines le informarán en dónde se deben anotar los ingresos en el Formulario 1040. File an amended tax return online Número de Seguro Social. File an amended tax return online   Tiene que facilitar su nombre y número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación personal del contribuyente del Servicio de Impuestos Internos (ITIN, por sus siglas en inglés) a todo individuo que esté obligado por las leyes federales de impuestos a hacer una declaración, informe u otro documento pertinente a su caso. File an amended tax return online Esto incluye a quienes pagan intereses. File an amended tax return online Si no le provee su SSN o ITIN al pagador de los intereses, quizás tendría que pagar una multa. File an amended tax return online SSN para una cuenta conjunta. File an amended tax return online   Si los fondos de una cuenta conjunta pertenecen a un solo individuo, anote primero el nombre de tal individuo en la cuenta y déle al pagador el SSN de esa persona. File an amended tax return online (Para información sobre quién tiene posesión legal de los fondos en una cuenta conjunta, vea Cuentas conjuntas , más adelante). File an amended tax return online Si la cuenta conjunta tiene fondos mixtos, anote el SSN del individuo cuyo nombre aparece primero en la cuenta. File an amended tax return online Esto es así ya que sólo un nombre y un SSN se pueden mostrar en el Formulario 1099. File an amended tax return online   Estas reglas corresponden a la posesión conjunta de una cuenta de un matrimonio y a la posesión conjunta de la cuenta por otros individuos. File an amended tax return online Por ejemplo, si abre una cuenta conjunta de ahorros con su hijo, utilizando fondos que pertenezcan únicamente al hijo, anote primero el nombre de éste en la cuenta y provea el SSN del hijo. File an amended tax return online Cuenta de custodia para su hijo. File an amended tax return online   Si su hijo es el dueño legal de una cuenta que se ha registrado en nombre de usted como custodio del hijo o de la hija, déle al pagador el SSN de su hijo. File an amended tax return online Por ejemplo, usted tiene que proveer el SSN de su hijo a quien paga los intereses de la cuenta de su hijo, aun cuando se le paguen los intereses a usted como custodio. File an amended tax return online Multa por no facilitar un SSN. File an amended tax return online   Si no le da su SSN a quien paga los intereses, quizás tenga que pagar una multa. File an amended tax return online Vea Incumplimiento de la entrega del número de Seguro Social , bajo Multas, en el capítulo 1 de esta publicación. File an amended tax return online La retención adicional (backup withholding) también puede corresponder en este caso. File an amended tax return online Retención adicional de impuestos. File an amended tax return online   Por regla general, los ingresos de intereses no están sujetos a la retención normal del impuesto. File an amended tax return online No obstante, pueden estar sujetos a la retención adicional (backup withholding) para asegurar que se le retenga impuesto sobre ese ingreso. File an amended tax return online Según la regla de la retención adicional, el pagador de los intereses tiene que retener un porcentaje conforme a la tasa apropiada de retención, de la cantidad del ingreso que le paga como impuesto sobre los ingresos. File an amended tax return online   También se le puede requerir una retención adicional de impuestos si el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) ha determinado que usted declaró una cantidad inferior de ingresos de intereses o dividendos de lo que en verdad recibió. File an amended tax return online Para más información, vea Retención Adicional , en el capítulo 4. File an amended tax return online Cómo se declara la retención adicional. File an amended tax return online   Si se le deduce retención adicional de impuestos de sus ingresos de intereses, el pagador de los ingresos tiene que enviarle un Formulario 1099-INT para el año, el cual mostrará la cantidad adicional retenida. File an amended tax return online El Formulario 1099-INT indicará toda retención adicional como “ Federal income tax withheld (Impuesto federal sobre los ingresos retenido)”. File an amended tax return online Cuentas conjuntas. File an amended tax return online   Si dos o más individuos tienen bienes (por ejemplo, una cuenta de ahorros o bono de propiedad) en tenencia conjunta (joint tenants) o de propiedad de tenencia conyugal (tenants by the entirety) o de tenencia común (tenants in common), la participación de cada individuo en la propiedad o bien en cuestión se determinará según las leyes locales. File an amended tax return online Ingresos derivados de propiedad regalada a un hijo. File an amended tax return online   Toda propiedad que usted haya regalado a su hijo bajo la Model Gifts of Securities to Minors Act (Ley modelo de regalos de valores bursátiles a hijos menores), la Uniform Gifts to Minors Act (Ley uniforme de regalos a hijos menores) o bajo ley semejante alguna, se considera propiedad que pertenece al hijo. File an amended tax return online   Los ingresos derivados de la propiedad son tributables al hijo, a menos que alguna parte de los ingresos se utilice para satisfacer una obligación o deuda legal de manutención del hijo de uno de los padres o tutor, el cual tiene la responsabilidad de incluir dichos ingresos y pagar impuestos. File an amended tax return online Cuenta de ahorros con uno de los padres como fideicomisario. File an amended tax return online   Los ingresos de intereses de una cuenta de ahorros establecida para un hijo menor que se haya puesto a nombre de los padres y esté sujeta al control de éstos como fideicomisarios, es tributable con respecto al hijo si, de acuerdo con la ley del estado en el cual vive el hijo, corresponden las dos condiciones siguientes: La cuenta de ahorros pertenece legalmente al hijo. File an amended tax return online Los padres no tienen autorización legal para utilizar porción alguna de los fondos para costear los gastos de manutención del hijo. File an amended tax return online Formulario 1099-INT. File an amended tax return online   Por lo general, los bancos, asociaciones de ahorro y préstamo y otros pagadores de intereses le declaran todo ingreso de intereses en un Formulario 1099-INT, en inglés, o en un documento similar. File an amended tax return online En este formulario se indicará la cantidad de intereses que recibió durante el año. File an amended tax return online Guarde este formulario con su documentación. File an amended tax return online No tiene que adjuntarlo a su declaración de impuestos. File an amended tax return online   Incluya en su declaración de impuestos el total de los ingresos de intereses que reciba correspondiente al año tributario. File an amended tax return online Intereses que no se declaran en el Formulario 1099-INT. File an amended tax return online   Aun cuando no reciba un Formulario 1099-INT, igual tiene que declarar todos sus ingresos de intereses recibidos. File an amended tax return online Por ejemplo, puede que reciba acciones distribuidas en forma de intereses de sociedades colectivas o de sociedades anónimas de tipo S. File an amended tax return online Se declararán estos intereses en su Anexo K-1 (Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. File an amended tax return online (Parte de los ingresos, deducciones, créditos, etc. File an amended tax return online , correspondiente al socio), en inglés, o en el Anexo K-1 (Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. File an amended tax return online (Parte de los ingresos, deducciones, créditos, etc. File an amended tax return online , correspondiente al accionista), en inglés. File an amended tax return online Nominatarios. File an amended tax return online   Por regla general, si un individuo recibe intereses en nombre suyo (o sea, como nominatario), esa persona le tiene que proveer un Formulario 1099-INT con la cantidad de intereses que recibió por usted. File an amended tax return online   Si recibe un Formulario 1099-INT en el cual se incluyen cantidades que pertenecen a otro individuo, vea la explicación acerca de distribuciones que reciben los nominatarios en la sección How To Report Interest Income (Cómo se declaran los ingresos de intereses) en el capítulo 1 de la Publicación 550, en inglés. File an amended tax return online También puede conseguir información sobre este tema en las instrucciones para el Anexo B (Formulario 1040A o 1040), en inglés. File an amended tax return online Cantidad incorrecta. File an amended tax return online   Si recibe un Formulario 1099-INT que indique una cantidad incorrecta (u otra información equivocada), debe pedirle al emisor un formulario corregido que contenga la información correcta. File an amended tax return online El nuevo Formulario 1099-INT que reciba se marcará con la palabra “Corrected” (Corregido). File an amended tax return online Formulario 1099-OID. File an amended tax return online   El ingreso de intereses que se tiene que declarar también puede aparecer en el Formulario 1099-OID, Original Issue Discount (Descuento de la emisión original), en inglés. File an amended tax return online Para más información sobre las cantidades que aparecen en este formulario, vea Descuento de la Emisión Original (OID) , más adelante en este capítulo. File an amended tax return online Dividendos con intereses exentos. File an amended tax return online   Los dividendos que produzcan intereses exentos que usted reciba de un fondo mutuo u otra sociedad inversionista reglamentada, incluyendo aquellos dividendos recibidos de un fondo calificado de fondos en cualquier año tributario que comience después del 22 de diciembre de 2010, no se incluyen en su ingreso tributable. File an amended tax return online (No obstante, vea Requisito de declarar ciertos datos , en el próximo párrafo). File an amended tax return online Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. File an amended tax return online En el caso de distribuciones que sean dividendos con intereses exentos, usted no reduce su base. File an amended tax return online Requisito de declarar ciertos datos. File an amended tax return online   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que declararlos en su declaración de impuestos si se ve obligado a presentar la declaración. File an amended tax return online No es nada más que un requisito de declarar ciertos datos en su declaración y no convertirá los dividendos con intereses exentos en ingreso tributable. File an amended tax return online Nota: Los dividendos que produzcan intereses exentos y que se hayan pagado con bonos de actividad privada especificados, podrían estar sujetos al impuesto mínimo alternativo. File an amended tax return online Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. File an amended tax return online El capítulo 1 de la Publicación 550, en inglés, contiene una explicación sobre los bonos de actividad particular bajo la sección titulada State or Local Government Obligations (Obligaciones de los gobiernos estatales o locales). File an amended tax return online Intereses de dividendos del Departamento de Asuntos de Veteranos (VA dividends). File an amended tax return online   Los intereses de dividendos de seguros que usted deje en depósito en el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) no están sujetos a impuestos. File an amended tax return online En éstos se incluyen los intereses pagados sobre dividendos de las pólizas convertidas de United States Government Life Insurance (Seguros de Vida del Gobierno de los Estados Unidos) y National Service Life Insurance (Seguros de Vida del Servicio Nacional). File an amended tax return online Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). File an amended tax return online   Los intereses procedentes de un arreglo Roth IRA no suelen ser tributables. File an amended tax return online Los intereses de un arreglo IRA tradicional son diferidos de tributación. File an amended tax return online Por lo general, no debe incluir esos intereses en sus ingresos hasta que empiece a retirar los fondos de su arreglo IRA. File an amended tax return online Vea el capítulo 17 para más información. File an amended tax return online Intereses Sujetos a Impuestos En los intereses tributables se incluyen los intereses que reciba de cuentas bancarias, de préstamos que haga a otras personas y otras fuentes. File an amended tax return online A continuación se enumeran otras fuentes de intereses tributables. File an amended tax return online Dividendos que en realidad son intereses. File an amended tax return online   Ciertas distribuciones que se denominan comúnmente dividendos son en realidad intereses. File an amended tax return online Tiene que declarar como intereses aquellos llamados “dividendos” en depósitos o en cuentas de acciones de: Bancos cooperativos, Cooperativas de ahorro y crédito, Asociaciones nacionales de préstamos para edificación, Sociedades nacionales de ahorros y préstamos, Sociedades federales de ahorros y préstamos y Bancos mutualistas de ahorros. File an amended tax return online   Los “dividendos” se informan en el Formulario 1099-INT como ingresos de intereses. File an amended tax return online Fondos del mercado monetario. File an amended tax return online   Los fondos del mercado monetario pagan dividendos y son ofrecidos por instituciones financieras que no son consideradas “bancos”, tales como, casas de corretaje bursátil y de fondos mutuos. File an amended tax return online Por regla general, las cantidades que reciba de los fondos del mercado monetario (money market funds) deben declararse como dividendos y no como intereses. File an amended tax return online Certificados de depósito y otras cuentas de intereses diferidos. File an amended tax return online   Si abre cualesquiera de estas cuentas, se le podrán pagar intereses a intervalos fijos de un año o menos durante la vigencia de la cuenta. File an amended tax return online Por lo general, deberá incluir dichos intereses en sus ingresos cuando de hecho los reciba o tenga derecho a recibirlos sin tener que pagar una multa sustancial. File an amended tax return online Esto es aplicable para las cuentas que venzan dentro de un año o menos y que paguen intereses en un solo pago al vencer. File an amended tax return online Si se difieren los intereses durante más de un año, vea Descuento de la Emisión Original (OID) , más adelante. File an amended tax return online Intereses sujetos a la multa por retiro prematuro de fondos. File an amended tax return online   Si retira fondos de una cuenta de intereses diferidos antes de su vencimiento, es posible que tenga que pagar una multa. File an amended tax return online Tiene que declarar la cantidad total de los intereses pagados o acreditados a su cuenta durante el año, sin restar la multa. File an amended tax return online Vea Penalty on early withdrawal of savings (Multa por retiro prematuro de ahorros) en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo se declaran los intereses y cómo deducir la multa. File an amended tax return online Préstamo para invertir en un certificado de depósito. File an amended tax return online   Los intereses que paga sobre el préstamo de un banco o de una institución de ahorros para cumplir el requisito de depósito mínimo para poder recibir un certificado de depósito de la institución y los intereses que usted recibe sobre el certificado son dos conceptos distintos. File an amended tax return online Tiene que incluir en sus ingresos el total de los intereses devengados del certificado. File an amended tax return online Si detalla sus deducciones, puede deducir los intereses que haya pagado como intereses de inversiones, hasta la cantidad total de sus ingresos netos de inversiones. File an amended tax return online Vea Interest Expenses (Gastos de intereses), en el capítulo 3 de la Publicación 550, en inglés. File an amended tax return online Ejemplo. File an amended tax return online Usted depositó $5,000 en un banco y pidió prestados $5,000 del banco a fin de satisfacer el depósito mínimo de $10,000 que se requiere para comprar un certificado de depósito que vence a los 6 meses. File an amended tax return online El certificado generó una utilidad de $575 al vencerse en el año 2013, pero usted recibió sólo $265, cantidad que representa los $575 devengados menos $310 por intereses cobrados sobre los $5,000 del préstamo. File an amended tax return online El banco le envía un Formulario 1099-INT del año 2013 que muestra $575 de intereses devengados. File an amended tax return online El banco le envía además una confirmación que indica que usted pagó $310 por concepto de intereses durante el año 2013. File an amended tax return online Tiene que incluir los $575 en sus ingresos. File an amended tax return online Si detalla las deducciones en el Anexo A del Formulario 1040, puede deducir $310 sujetos al límite del ingreso neto de inversiones. File an amended tax return online Regalo por abrir una cuenta. File an amended tax return online   Si recibe regalos no monetarios o servicios por hacer depósitos o por abrir una cuenta en una institución de ahorros, es posible que tenga que declarar el valor del regalo como intereses. File an amended tax return online   Para depósitos menores de $5,000, los regalos o servicios valorados por más de $10 tienen que ser declarados como intereses. File an amended tax return online Para depósitos de $5,000 o más, los regalos o servicios valorados por más de $20 tienen que ser declarados como intereses. File an amended tax return online El valor de los regalos o servicios se determina según el costo de éstos a la institución financiera. File an amended tax return online Ejemplo. File an amended tax return online Usted abrió una cuenta de ahorros en su banco local y depositó $800. File an amended tax return online La cuenta genera $20 por concepto de intereses. File an amended tax return online También, recibió una calculadora con un valor de $15. File an amended tax return online Si no se acredita en la cuenta cantidad adicional alguna por intereses durante el año, el Formulario 1099-INT que reciba mostrará $35 de intereses recibidos durante el año. File an amended tax return online Tiene que declarar los $35 como ingreso de intereses en su declaración de impuestos. File an amended tax return online Intereses sobre los dividendos de seguros. File an amended tax return online   Los intereses sobre los dividendos de seguros depositados en una compañía de seguros que se pueden retirar anualmente son tributables en el año durante el cual los intereses se acreditan a su cuenta. File an amended tax return online Sin embargo, si usted puede retirarlos sólo en la fecha de aniversario de la póliza (u otra fecha especificada), los intereses son tributables en el año en el cual ocurre tal fecha. File an amended tax return online Primas de seguro pagadas por adelantado. File an amended tax return online   Todo aumento del valor de primas de seguro pagadas por adelantado, de primas cobradas con anticipación o de fondos para depósito de primas se consideran intereses si se aplica al pago de las primas vencidas de pólizas de seguros o aquéllas que puede retirar. File an amended tax return online Títulos de deudas de los Estados Unidos. File an amended tax return online   Los intereses sobre títulos de deudas de los EE. File an amended tax return online UU. File an amended tax return online , tales como las letras del Tesoro, pagarés y bonos emitidos por alguna entidad o agencia de los EE. File an amended tax return online UU. File an amended tax return online , son tributables para propósitos del impuesto federal sobre los ingresos. File an amended tax return online Intereses sobre los reembolsos de impuestos. File an amended tax return online   Los intereses que reciba de su reembolso de impuestos constituyen ingresos tributables. File an amended tax return online Intereses sobre la adjudicación de una expropiación forzosa. File an amended tax return online   Si la autoridad que adjudicó una expropiación le paga intereses para compensarle alguna demora en otorgar la adjudicación, los intereses que resulten serán tributables. File an amended tax return online Ventas con pagos a plazos. File an amended tax return online   Si un contrato para la venta o intercambio de propiedad estipula que se le abonen pagos diferidos, dicho contrato suele también estipular que se le paguen intereses con los pagos diferidos. File an amended tax return online Dichos intereses son tributables en el momento en que los reciba. File an amended tax return online Si el contrato de pagos diferidos no estipula el pago de intereses o estipula que se pague una cantidad menor de intereses, una parte de cada pago recibido puede considerarse pago de intereses. File an amended tax return online Vea Unstated Interest and Original Issue Discount (OID) (Intereses no divulgados y descuento de la emisión original (OID)) en la Publicación 537, Installment Sales (Ventas a plazos), en inglés. File an amended tax return online Intereses de un contrato de anualidad. File an amended tax return online   Los intereses acumulados de un contrato de anualidad que haya vendido antes de su fecha de vencimiento son tributables. File an amended tax return online Intereses usurarios (intereses abusivos). File an amended tax return online   Los intereses usurarios (intereses abusivos) son aquéllos que se cobran a una tasa ilegal. File an amended tax return online Se tributan como intereses a menos que la ley estatal automáticamente los convierta en un pago del capital del préstamo. File an amended tax return online Ingresos de intereses sobre depósitos bloqueados. File an amended tax return online   Excluya de su ingreso bruto todos los intereses devengados de un depósito bloqueado. File an amended tax return online Se considera bloqueado un depósito si, al finalizar el año, usted no puede retirar parte alguna del depósito por uno de los motivos siguientes: La institución financiera se ha declarado en quiebra o se ha vuelto insolvente o El estado donde se ubica la institución financiera ha impuesto límites sobre los fondos que se pueden retirar porque otras instituciones financieras dentro del estado están en quiebra o son insolventes. File an amended tax return online   La cantidad de intereses que tiene que excluir es la cantidad de intereses que hayan sido acreditados a los depósitos bloqueados menos la suma de las dos cantidades siguientes: La cantidad neta que retiró de esos depósitos durante el año y La cantidad que podría haber retirado para el final del año (sin restarle multa alguna por retiro prematuro de un depósito a término). File an amended tax return online Si recibe un Formulario 1099-INT por ingreso de intereses sobre depósitos que se bloquearon al final del año 2013, vea Frozen deposits (Depósitos bloqueados), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo se declara la exclusión del ingreso por intereses en su declaración de impuestos. File an amended tax return online   Los intereses que se excluyen se tratan como si fueran acreditados a su cuenta durante el año siguiente. File an amended tax return online Tiene que incluir esos intereses en su ingreso bruto tan pronto como tenga derecho a retirarlos. File an amended tax return online Ejemplo. File an amended tax return online Se acreditaron $100 durante el año por concepto de intereses a su depósito bloqueado. File an amended tax return online Usted retiró $80 pero no pudo retirar más hasta después del final del año. File an amended tax return online Tiene que incluir $80 en sus ingresos y excluir $20 de los ingresos de ese año. File an amended tax return online Tiene que incluir los $20 en los ingresos del año en el cual pueda retirarlos. File an amended tax return online Bonos negociados sin que su precio se ajuste en función de los intereses devengados debido a un mercado chato. File an amended tax return online   Si compra, a precio reducido, un bono con intereses morosos o cuyos intereses se han acumulado pero no han sido pagados, se considera que este bono ha sido negociado sin que su precio se haya ajustado en función de los intereses devengados debido a un mercado chato. File an amended tax return online Dichos intereses no se consideran ingresos y no tributan como intereses si se pagan después. File an amended tax return online Cuando recibe un pago de ese tipo de intereses, se considera una devolucion de capital que reduce lo que queda de la base de costo del bono original. File an amended tax return online No obstante, los intereses que se acumulan después de la fecha en que compró el bono son ingresos de intereses tributables para el año en el cual los recibió o se acumularon. File an amended tax return online Vea Bonos que se Venden entre las Fechas de Pago de los Intereses , más adelante, para más información. File an amended tax return online Préstamos inferiores al costo de mercado. File an amended tax return online   Por lo general, un préstamo inferior al costo de mercado es aquél sobre el cual no se cargan intereses o sobre el cual se cargan intereses a una tasa inferior a la tasa federal aplicable. File an amended tax return online Vea Below-Market Loans (Préstamos inferiores al costo justo del mercado) en el capítulo 1 de la Publicación 550, en inglés, para más información. File an amended tax return online Bonos de Ahorro de los Estados Unidos Esta sección brinda información tributaria acerca de los bonos de ahorro de los Estados Unidos. File an amended tax return online Explica cómo se declaran los ingresos de intereses derivados de esos bonos y cómo se tratan ciertos traspasos de los mismos. File an amended tax return online Para otra información sobre los bonos de ahorro de los EE. File an amended tax return online UU. File an amended tax return online , escriba a: Para los bonos en papel de las series EE e I: Bureau of the Public Debt Division of Customer Assistance P. File an amended tax return online O. File an amended tax return online Box 7012 Parkersburg, WV 26106-7012  Para los bonos electrónicos de las series EE e I: Bureau of the Public Debt Division of Customer Assistance P. File an amended tax return online O. File an amended tax return online Box 7015 Parkersburg, WV 26106-7015  Para la serie HH/H: Bureau of the Public Debt Division of Customer Assistance P. File an amended tax return online O. File an amended tax return online Box 2186 Parkersburg, WV 26106-2186 O puede visitar la siguiente página en Internet: www. File an amended tax return online treasurydirect. File an amended tax return online gov/indiv/indiv. File an amended tax return online htm, en inglés. File an amended tax return online Contribuyentes que usan el método contable a base de lo devengado. File an amended tax return online   Si utiliza el método contable a base de lo devengado, tiene que declarar los intereses derivados de los bonos de ahorro de los EE. File an amended tax return online UU. File an amended tax return online para cada año a medida que se acumulan dichos intereses. File an amended tax return online No puede aplazar la declaración de esos intereses hasta que los reciba o hasta que se venzan los bonos. File an amended tax return online El método de contabilidad a base de lo devengado se explica bajo Métodos Contables , en el capítulo 1 de esta publicación. File an amended tax return online Contribuyentes que usan el método contable a base de efectivo. File an amended tax return online   Si utiliza el método contable a base de efectivo, como la mayoría de los contribuyentes que son personas físicas, declarará los intereses de bonos de ahorro de los EE. File an amended tax return online UU. File an amended tax return online , por regla general, cuando los reciba. File an amended tax return online El método contable a base de efectivo se explica bajo Métodos Contables , en el capítulo 1. File an amended tax return online Vea Opciones que tienen los contribuyentes que usan el método a base de efectivo para declarar sus ingresos , más adelante. File an amended tax return online Bonos de la serie HH. File an amended tax return online    Estos bonos se emitieron a su valor nominal. File an amended tax return online Se pagan los intereses dos veces al año mediante depósito directo a su cuenta bancaria. File an amended tax return online Si utiliza el método contable a base de efectivo, tiene que declarar los intereses de esos bonos como ingresos en el año en que los recibe. File an amended tax return online   Los bonos de la serie HH se ofrecieron por primera vez en el año 1980. File an amended tax return online Se ofrecieron por última vez en agosto del año 2004. File an amended tax return online Los bonos de la serie H se emitieron antes de 1980. File an amended tax return online El método que tiene que usar para los bonos de la serie H es igual al de los bonos de la serie HH. File an amended tax return online Si es contribuyente que usa el método a base de efectivo, tiene que declarar los intereses de esos bonos en el año en que los recibe. File an amended tax return online   El período de vencimiento para los bonos de la serie H es de 30 años. File an amended tax return online El período de vencimiento para los bonos de la serie HH es de 20 años. File an amended tax return online Los últimos bonos de la serie H que se emitieron vencieron en el año 2009. File an amended tax return online Bonos de la serie EE y de la serie I. File an amended tax return online   Los intereses sobre estos bonos se pagan al rescatarlos. File an amended tax return online La diferencia entre el precio de compra y el valor de rescate son intereses tributables. File an amended tax return online Bonos de la serie EE. File an amended tax return online   Los bonos de la serie EE se ofrecieron por primera vez en enero de 1980. File an amended tax return online Tienen un período de vencimiento de 30 años. File an amended tax return online   Antes de julio de 1980, se emitían bonos de la serie E. File an amended tax return online El período de vencimiento original de 10 años para los bonos de la serie E se extendió a 40 años para los bonos emitidos antes de diciembre de 1965 y a 30 años para los bonos emitidos después de noviembre de 1965. File an amended tax return online Los bonos de la serie EE y de la serie E en papel se emiten con descuento. File an amended tax return online El valor nominal de esos bonos se le paga a usted en la fecha de vencimiento. File an amended tax return online Los bonos electrónicos de la serie EE se emiten a su valor nominal. File an amended tax return online El valor nominal, más los intereses acumulados, se le pagan a usted en la fecha de vencimiento. File an amended tax return online A partir del 1 de enero de 2012, los bonos de ahorro en papel ya no se venden en las instituciones financieras. File an amended tax return online   Los dueños de bonos de las series EE en papel pueden convertirlos en bonos electrónicos. File an amended tax return online Estos bonos convertidos no retienen la denominación indicada en el certificado impreso; sin embargo, aparecerán a su precio de valor de compra (más otros intereses acumulados). File an amended tax return online Bonos de la serie I. File an amended tax return online   Los bonos de la serie I se ofrecieron por primera vez en el año 1998. File an amended tax return online Éstos son bonos emitidos en su valor nominal que se ajusta con un índice inflacionario. File an amended tax return online Tienen un período de vencimiento de 30 años. File an amended tax return online El valor nominal, más los intereses acumulados de esos bonos, se le pagan a usted en su fecha de vencimiento. File an amended tax return online Opciones que tienen los contribuyentes que usan el método a base de efectivo para declarar sus ingresos. File an amended tax return online   Si declara sus ingresos utilizando el método a base de efectivo, puede declarar los intereses de los bonos de la serie EE, de la serie E y de la serie I de una de las maneras siguientes: Método 1. File an amended tax return online Postergue la declaración de los intereses hasta el año en que rescate o venda los bonos o el año en que se venzan, lo que ocurra primero. File an amended tax return online (No obstante, vea Cambio de los bonos de ahorro , más adelante). File an amended tax return online  Nota: Los bonos de la serie EE emitidos en 1983 vencieron en el año 2013. File an amended tax return online Si usted utiliza el Método 1, por regla general, tendrá que declarar los intereses de esos bonos en su declaración de impuestos del año 2013. File an amended tax return online Los últmos bonos de la serie E fueron emitidos en 1980 y vencieron en el año 2010. File an amended tax return online Si utilizó el Método 1, por regla general, tuvo que haber declarado los intereses de esos bonos en su declaración del año 2010. File an amended tax return online Método 2. File an amended tax return online Opte por declarar el aumento en el valor de rescate como intereses en su declaración de impuestos cada año. File an amended tax return online Tiene que utilizar el mismo método para declarar los intereses de todos los bonos de la serie EE, la serie E y la serie I. File an amended tax return online Si no escoge utilizar el Método 2 al declarar el aumento del valor de rescate como intereses cada año, tiene que utilizar el Método 1. File an amended tax return online    Si piensa convertir en efectivo sus bonos en el mismo año durante el cual pagará gastos por estudios de enseñanza superior, quizás le convenga utilizar el Método 1 porque podría excluir de sus ingresos los intereses de tales bonos. File an amended tax return online Para saber cómo hacerlo, vea Programa de Bonos de Ahorro para Estudios , más adelante. File an amended tax return online Cómo cambiarse del Método 1. File an amended tax return online   Si desea cambiar su método para declarar los intereses de bonos de ahorro del Método 1 al Método 2, puede hacerlo sin pedirle permiso al IRS. File an amended tax return online Para el año del cambio, tiene que declarar todos los intereses que se hayan acumulado hasta la fecha del cambio de método y que no se hayan declarado anteriormente para todos sus bonos. File an amended tax return online   Una vez tomada la decisión de declarar los intereses cada año, tiene que seguir haciéndolo para todos los bonos de la serie EE, la serie E y la serie I más para aquellos bonos que obtenga en el futuro, a no ser que pida autorización para cambiar el método, tal como se explica a continuación. File an amended tax return online Cómo cambiarse del Método 2. File an amended tax return online   Para cambiarse del Método 2 al Método 1, tiene que pedirle autorización al IRS. File an amended tax return online Dicha autorización se le otorgará automáticamente si le envía al IRS una declaración por escrito que incluya todos los siguientes requisitos: Ha escrito a mano o a máquina en la parte superior: “131”. File an amended tax return online La declaración incluye su nombre y su número de Seguro Social escrito debajo de “131”. File an amended tax return online La declaración incluye el año del cambio (la fecha de inicio y en la que finalice). File an amended tax return online La declaración identifica los bonos de ahorro por los que pide autorización para este cambio. File an amended tax return online La declaración incluye su acuerdo para: Declarar todos los intereses sobre todo bono adquirido durante o después del año de cambio cuando ocurre la enajenación, el rescate o vencimiento de dichos intereses, lo que suceda primero y Declarar todos los intereses sobre todo bono adquirido antes del año de cambio cuando ocurre la enajenación, el rescate o vencimiento de dichos intereses, lo que suceda primero a excepción de los intereses declarados en años tributarios anteriores. File an amended tax return online   Tiene que adjuntar esa declaración a su declaración de impuestos del año del cambio, la cual tendrá que presentar para la fecha de vencimiento de la declaración (incluyendo prórrogas). File an amended tax return online   Puede recibir una prórroga automática de hasta 6 meses desde la fecha de vencimiento para presentar su declaración de impuestos (excluyendo prórrogas) del año del cambio para poder presentar la declaración anterior, junto con una declaración de impuestos enmendada. File an amended tax return online En la parte superior de la declaración, escriba a mano o a máquina “Filed pursuant to section 301. File an amended tax return online 9100-2” (Se presenta de acuerdo con la sección 301. File an amended tax return online 9100-2). File an amended tax return online Para obtener dicha prórroga, usted tuvo que haber presentado su declaración de impuestos original para su fecha de vencimiento (incluyendo prórrogas). File an amended tax return online    Para la fecha en que presente la declaración original junto con su declaración de impuestos, también tiene que enviar una copia firmada a la dirección siguiente:  Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. File an amended tax return online O. File an amended tax return online Box 7604 Benjamin Franklin Station Washington, DC 20044   Si utiliza un servicio de entrega privado, envíe la copia firmada a la dirección siguiente:  Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW  Washington, DC 20224   Puede pedir autorización para cambiarse del Método 2 al Método 1 presentando el Formulario 3115, Application for Change in Accounting Method (Solicitud de cambio en método contable), en inglés, en vez de presentar la declaración descrita anteriormente. File an amended tax return online En tal caso, debe seguir las instrucciones para el formulario si desea un cambio automático. File an amended tax return online No hay cargo administrativo. File an amended tax return online Copropietarios. File an amended tax return online   Si un bono de ahorro de los EE. File an amended tax return online UU. File an amended tax return online se emite a nombre de copropietarios, por ejemplo usted y su hijo o usted y su cónyuge, los intereses devengados del bono son tributables generalmente para el copropietario que haya comprado el bono. File an amended tax return online Utilización de los fondos de uno de los copropietarios. File an amended tax return online    Si utilizó sus propios fondos para comprar el bono, tiene que pagar el impuesto sobre los intereses devengados. File an amended tax return online Esto es así aun cuando deje que el otro propietario rescate el bono y se quede con las ganancias. File an amended tax return online En estas circunstancias, ya que el otro propietario recibirá un Formulario 1099-INT en el momento de rescatar el bono, éste tiene que facilitarle a usted otro Formulario 1099-INT indicando la cantidad de los intereses del bono imponibles en su caso. File an amended tax return online El copropietario que rescata el bono es un “nominatario”. File an amended tax return online Vea Nominee distributions (Distribuciones al nominatario), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo un individuo que es nominatario declara ingresos de intereses que pertenecen a otro individuo. File an amended tax return online Utilización de los fondos de ambos copropietarios. File an amended tax return online   Si usted y el otro propietario comparten el costo de un bono, ambos tienen la responsabilidad de pagar impuestos sobre los intereses derivados en proporción con la cantidad que cada uno realmente pagó por el bono. File an amended tax return online Bienes gananciales. File an amended tax return online   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y tienen bonos que sean bienes gananciales, se considera que cada uno recibe la mitad del total de los intereses recibidos. File an amended tax return online Si presentan declaraciones de impuestos por separado, por lo general, cada uno tiene que declarar la mitad de los intereses recibidos de sus bonos. File an amended tax return online Para más información, vea la Publicación 555, en inglés. File an amended tax return online Tabla 7-1. File an amended tax return online   Estas reglas se muestran en la Tabla 7-1 . File an amended tax return online Traspaso de la posesión legal. File an amended tax return online   Si compró bonos de la serie E, serie EE o serie I con fondos que pertenecen únicamente a usted y decidió que se volvieran a emitir sólo a nombre de su copropietario o del beneficiario, tiene que incluir todos los intereses devengados sobre esos bonos en su ingreso bruto para el año de la reemisión, con tal de que ninguna parte haya sido declarada anteriormente. File an amended tax return online No obstante, si los bonos se volvieron a emitir sólo a nombre suyo, no tiene que declarar los intereses que se hayan acumulado en ese momento. File an amended tax return online   Esta regla también corresponde cuando se traspasan los bonos (que no sean bonos considerados bienes gananciales) entre los cónyuges o como consecuencia de un fallo de divorcio. File an amended tax return online Compra conjunta. File an amended tax return online   Si usted y el otro propietario aportan fondos para obtener bonos de la serie E, serie EE o serie I conjuntamente y luego deciden que se vuelvan a emitir sólo a nombre de su copropietario, tiene que incluir en su ingreso bruto para el año de la reemisión la parte de usted de los intereses de aquellos bonos que no haya declarado anteriormente. File an amended tax return online En el momento de la reemisión, el ex copropietario no tiene que declarar en el ingreso bruto la parte de él o ella de los intereses devengados que no se declararon antes del traspaso. File an amended tax return online Sin embargo, esos intereses, así como todos los demás intereses que se devenguen después de la reemisión, constituyen ingreso tributable del ex copropietario. File an amended tax return online   Esta regla para declarar los ingresos también es aplicable cuando se vuelven a emitir los bonos a nombre del copropietario anterior y a nombre de un copropietario nuevo. File an amended tax return online Sin embargo, el nuevo copropietario sólo debe declarar su parte de los intereses devengados después de la reemisión. File an amended tax return online   Si los bonos que usted y el copropietario compraron conjuntamente se emiten de nuevo a cada uno por separado según la misma proporción correspondiente a su precio de compra, ninguno tiene que declarar en ese momento los intereses devengados antes de la reemisión de los bonos. File an amended tax return online    Tabla 7-1. File an amended tax return online ¿Quién Paga el Impuesto sobre los Intereses de Bonos de Ahorro de los Estados Unidos? SI. File an amended tax return online . File an amended tax return online . File an amended tax return online ENTONCES tiene(n) que declarar los intereses. File an amended tax return online . File an amended tax return online . File an amended tax return online usted compra un bono a nombre suyo y a nombre de otro individuo como copropietarios, utilizando fondos que sólo pertenecían a usted usted. File an amended tax return online usted compra un bono a nombre de otro individuo, el cual es propietario único del bono el individuo para el cual usted ha comprado el bono. File an amended tax return online usted y otro individuo compran un bono como copropietarios, utilizando fondos que los dos contribuyen al precio de compra tanto usted como el otro copropietario, en proporción a la cantidad que cada uno pagó por el bono. File an amended tax return online usted y su cónyuge, que viven en un estado donde rigen las leyes de los bienes gananciales, compran un bono que se considera bienes gananciales usted y su cónyuge. File an amended tax return online Si presentan declaraciones por separado, tanto usted como su cónyuge, por lo general, deben declarar la mitad de los intereses recibidos. File an amended tax return online Ejemplo 1. File an amended tax return online Tanto usted como su cónyuge gastaron cantidades iguales para comprar un bono de la serie EE que valía $1,000. File an amended tax return online Se les emitió el bono como copropietarios. File an amended tax return online Los dos decidieron posponer la declaración de los intereses derivados del bono. File an amended tax return online Luego, decidieron que se emitiera el bono de nuevo como dos bonos cuyo valor individual es de $500, uno a nombre suyo y el otro a nombre de su cónyuge. File an amended tax return online Ninguno de ustedes tiene que declarar en ese momento los intereses devengados hasta la fecha de la reemisión de los bonos. File an amended tax return online Ejemplo 2. File an amended tax return online Compró un bono de la serie EE por $1,000, utilizando únicamente sus propios fondos. File an amended tax return online El bono se les emitió a usted y a su cónyuge como copropietarios. File an amended tax return online Los dos decidieron posponer la declaración de los intereses derivados del bono. File an amended tax return online Luego, decidieron que se emitiera el bono de nuevo como dos bonos cuyo valor individual es de $500, uno a nombre suyo y el otro a nombre de su cónyuge. File an amended tax return online Tiene que declarar la mitad de los intereses devengados hasta la fecha de la reemisión de los bonos. File an amended tax return online Traspaso de bonos a un fideicomiso. File an amended tax return online   Si tiene bonos de la serie E, serie EE o serie I pero los traspasa a un fideicomiso durante el año, renunciando todos sus derechos de propiedad, tendrá que incluir en sus ingresos para tal año los intereses devengados hasta la fecha del traspaso (si no los declaró anteriormente). File an amended tax return online No obstante, si se le considera a usted dueño del fideicomiso y si el aumento del valor antes y después del traspaso sigue siendo tributable para usted, podrá continuar difiriendo la declaración de los intereses obtenidos durante cada año. File an amended tax return online Tiene que incluir el total de los intereses en sus ingresos del año en el cual decida canjear los bonos por efectivo o enajenarlos o en el año durante el cual los bonos por fin venzan, lo que ocurra primero. File an amended tax return online   Las mismas reglas se aplican en el caso de intereses de los bonos de la serie E o de la serie EE no declarados anteriormente si el traspaso a un fideicomiso tuvo que ver con bonos de la serie HH o de la serie H que haya adquirido al cambiar dichos bonos por otros de la serie E o de la serie EE. File an amended tax return online Vea Cambio de los bonos de ahorro , más adelante. File an amended tax return online Personas que han fallecido. File an amended tax return online   El modo de declarar el ingreso de intereses de los bonos de la serie E, serie EE o serie I, después del fallecimiento del dueño (el difunto), depende de los métodos contables y de la declaración de ingresos que éste haya utilizado anteriormente. File an amended tax return online Esta situación se explica en el capítulo 1 de la Publicación 550, en inglés. File an amended tax return online Cambio de los bonos de ahorro. File an amended tax return online   Si postergó la declaración de los intereses de sus bonos de la serie E o de la serie EE, significa que no reconoció ingresos tributables cuando cambió esos bonos por otros de la serie HH o de la serie H, a no ser que haya recibido dinero en efectivo como parte del cambio. File an amended tax return online (No se permite cambiar los bonos de la serie I por bonos de la serie HH. File an amended tax return online Después del 31 de agosto del año 2004, ya no puede cambiar otras series de bonos por los de la serie HH). File an amended tax return online Todo efectivo que reciba se considera ingresos hasta la cantidad de los intereses devengados sobre los bonos cambiados. File an amended tax return online Al vencer sus bonos de la serie HH o de la serie H o al enajenarlos antes de su vencimiento, tiene que declarar como intereses la diferencia entre el valor de rescate y su costo original. File an amended tax return online El costo de los bonos es la suma de la cantidad que pagó al cambiar los bonos de la serie EE o de la serie E en cuestión, más toda cantidad que haya tenido que pagar cuando se efectuó el cambio. File an amended tax return online Ejemplo. File an amended tax return online Usted cambió bonos de la serie EE (sobre los cuales optó por posponer la declaración de los intereses) por otros de la serie HH, cuyo valor es de $2,500, más $223 en efectivo. File an amended tax return online Declaró los $223 como ingresos tributables en su declaración de impuestos. File an amended tax return online Para la fecha del cambio, los bonos de la serie EE habían acumulado intereses de $523 y tenían un valor de rescate de $2,723. File an amended tax return online Usted guarda los bonos de la serie HH hasta la fecha de su vencimiento en que recibirá $2,500. File an amended tax return online Tiene que declarar $300 como ingresos de intereses en el año de vencimiento. File an amended tax return online Esos $300 representan la diferencia entre el valor de rescate ($2,500) y el costo de los bonos ($2,200), o sea, la cantidad que pagó por adquirir los bonos de la serie EE. File an amended tax return online (Es también la diferencia entre los intereses acumulados de $523 sobre los bonos de la serie EE y los $223 en efectivo recibidos en el cambio). File an amended tax return online Opción de declarar los intereses en el año del cambio. File an amended tax return online   Usted podría optar por tratar todos los intereses acumulados anteriormente, no declarados, de los bonos de la serie E o de la serie EE que se cambiaron por otros de la serie HH como ingresos en el año en que se efectuó el cambio. File an amended tax return online Si opta por lo anterior, esto se considerará un cambio del Método 1. File an amended tax return online Vea Cómo cambiarse del Método 1 bajo Bonos de la serie EE y de la serie I, explicado anteriormente. File an amended tax return online Formulario 1099-INT para la declaración de los intereses de los bonos de ahorros de los Estados Unidos. File an amended tax return online   Cada vez que convierte un bono en dinero efectivo, el banco u otro pagador que lo rescate tiene que darle el Formulario 1099-INT si la parte del pago correspondiente a los intereses recibidos es $10 o más. File an amended tax return online El recuadro 3 del Formulario 1099-INT debe mostrar los intereses como la diferencia entre la cantidad que recibió y la cantidad que se pagó por el bono. File an amended tax return online No obstante, el Formulario 1099-INT puede mostrar una cantidad mayor de los intereses de lo que tiene que incluir en su declaración de impuestos sobre los ingresos. File an amended tax return online Por ejemplo, esto puede ocurrir si alguna de las condiciones siguientes es aplicable: Usted declaró el aumento al valor de rescate durante cada año. File an amended tax return online La cantidad de intereses indicada en el Formulario 1099-INT no será reducida por las cantidades que haya incluido en su ingreso en años anteriores. File an amended tax return online Usted recibió el bono de un difunto. File an amended tax return online La cantidad de intereses indicada en el Formulario 1099-INT no se verá reducida por los intereses declarados por el difunto antes de su fallecimiento, ni en la declaración final del difunto, ni por los herederos en la declaración de impuestos sobre la herencia. File an amended tax return online Se traspasó la posesión del bono. File an amended tax return online La cantidad de intereses indicada en el Formulario 1099-INT no se reducirá por intereses acumulados antes del traspaso. File an amended tax return online A usted lo nombraron copropietario y el otro propietario contribuyó fondos para comprar el bono. File an amended tax return online La cantidad de los intereses indicada en el Formulario 1099-INT no será reducida por las cantidades que haya recibido como nominatario por el otro copropietario. File an amended tax return online (Vea Copropietarios , anteriormente en este capítulo, para más información acerca de los requisitos sobre cómo declarar ingresos de intereses). File an amended tax return online Usted recibió el bono de una distribución tributable de un plan de jubilación o un plan de participación en las ganancias. File an amended tax return online La cantidad de intereses indicada en el Formulario 1099-INT no será reducida por la parte de intereses de la cantidad tributable como distribución del plan y no tributable como intereses. File an amended tax return online (Esta cantidad suele aparecer para el año de la distribución en el Formulario 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File an amended tax return online (Distribuciones de planes de pensión, anualidades, jubilación o participación en las ganancias, arreglos IRA, contratos de seguros, etc. File an amended tax return online ), en inglés). File an amended tax return online   Para más información sobre cómo incluir la cantidad correcta de intereses en su declaración de impuestos, vea Cómo se Declaran los Ingresos de Intereses , más adelante. File an amended tax return online En la Publicación 550, en inglés, se incluyen ejemplos sobre cómo se declaran esas cantidades. File an amended tax return online    Los intereses recibidos de los bonos de ahorro de los EE. File an amended tax return online UU. File an amended tax return online están exentos de los impuestos estatales y locales. File an amended tax return online El recuadro 3 del Formulario 1099-INT que usted reciba indicará la cantidad de los intereses por bonos de ahorros de los Estados Unidos. File an amended tax return online Programa de Bonos de Ahorro para Estudios Quizás pueda excluir de sus ingresos el total o una parte de los intereses que reciba al rescatar ciertos bonos de ahorro de los EE. File an amended tax return online UU. File an amended tax return online calificados durante el año si pagó gastos de estudios de enseñanza superior calificados durante el mismo año. File an amended tax return online Dicha exclusión se llama Education Savings Bond Program (Programa de bonos de ahorro para estudios). File an amended tax return online Si su estado civil para la declaración es casado que presenta una declaración por separado, no reúne los requisitos para tal exclusión. File an amended tax return online Formulario 8815. File an amended tax return online   Utilice el Formulario 8815, en inglés, para calcular la cantidad de su exclusión. File an amended tax return online Incluya este formulario con su Formulario 1040 o Formulario 1040A. File an amended tax return online Bonos de ahorro calificados de los Estados Unidos. File an amended tax return online   Un bono de ahorro calificado de los EE. File an amended tax return online UU. File an amended tax return online es aquel bono de la serie EE emitido después de 1989 o un bono de la serie I. File an amended tax return online Se tiene que haber emitido a nombre suyo (propietario único) o a nombre suyo y el de su cónyuge (copropietarios). File an amended tax return online Usted tiene que haber cumplido al menos 24 años de edad antes de la fecha de emisión del bono. File an amended tax return online Por ejemplo, un bono que haya comprado un padre y haya sido emitido a nombre de su hijo menor de 24 años de edad, no reúne los requisitos para ser excluido por el padre ni tampoco por el hijo. File an amended tax return online    La fecha en que se emite un bono puede ser anterior a la fecha de compra del bono porque la fecha de emisión asignada a un bono corresponde al primer día del mes durante el cual se compra. File an amended tax return online Beneficiario. File an amended tax return online   Puede nombrar a cualquier individuo (incluyendo un hijo menor de edad) para que sea beneficiario del bono. File an amended tax return online Verificación del IRS. File an amended tax return online   Si declara la exclusión, el IRS lo verificará utilizando información sobre el rescate de bonos obtenido del Departamento del Tesoro. File an amended tax return online Gastos calificados. File an amended tax return online   Los gastos de estudios de enseñanza superior calificados son matrícula y otros gastos necesarios para que usted, su cónyuge o su dependiente (por el cual usted puede reclamar una exención) asista a una institución de enseñanza superior que reúna los requisitos. File an amended tax return online   En los gastos calificados se incluye toda aportación que haga a un programa de matrícula calificada o a una cuenta de ahorro para estudios Coverdell. File an amended tax return online   En los gastos calificados no se incluyen los de vivienda y alimentación, ni gastos de cursos de actividades deportivas, recreativas o de pasatiempo que no formen parte de un programa de estudios para obtener un título o certificado. File an amended tax return online Instituciones de enseñanza superior que reúnen los requisitos. File an amended tax return online   En esta clase de institución se incluyen la mayoría de las universidades públicas, particulares y sin fines de lucro, así como colegios universitarios (colleges) y escuelas vocacionales acreditados y que cumplan las condiciones para participar en programas de asistencia financiera de estudios del Departamento de Educación de Estados Unidos. File an amended tax return online Reducción por ciertos beneficios. File an amended tax return online   Usted tiene que restar de sus gastos de estudios de enseñanza superior calificados los siguientes beneficios exentos de impuestos: La parte exenta de impuestos por becas de estudios y de desarrollo profesional (vea Becas de estudios y becas de desarrollo profesional en el capítulo 12). File an amended tax return online Gastos que se utilizaron para calcular la parte exenta de impuestos de distribuciones de una cuenta de ahorros para estudios Coverdell ESA. File an amended tax return online Gastos que se utilizaron para calcular la parte exenta de impuestos de distribuciones de un programa calificado de matrícula. File an amended tax return online Todo pago exento de impuestos (que no sea regalo o herencia) recibido para gastos educativos, tales como: Beneficios de asistencia educativa para veteranos, Reducciones de matrícula calificada o Beneficios de asistencia educativa facilitados por su empleador. File an amended tax return online Todo gasto que se haya utilizado al calcular el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio de aprendizaje. File an amended tax return online Cantidad excluible. File an amended tax return online   Si el total de los ingresos recibidos (capital e intereses) de bonos de ahorro calificados de los EE. File an amended tax return online UU. File an amended tax return online que rescató durante el año no excede de sus gastos de estudios de enseñanza superior calificados ajustados para ese año, quizás pueda excluir el total de los intereses que haya recibido. File an amended tax return online Si los ingresos superan sus gastos de estudios para el año, quizás pueda excluir sólo una parte de tales intereses. File an amended tax return online   Para determinar la cantidad que se puede excluir, multiplique la parte correspondiente a los intereses de los ingresos por una fracción. File an amended tax return online El numerador de la fracción es el total de los gastos por estudios de enseñanza superior calificados que pagó durante el año. File an amended tax return online El denominador es el total de los ingresos que recibió durante el año. File an amended tax return online Ejemplo. File an amended tax return online En febrero del año 2013, Marcos y Juana, un matrimonio, cobraron un bono de ahorro de los EE. File an amended tax return online UU. File an amended tax return online de la serie EE que compraron en abril de 1997. File an amended tax return online Recibieron ingresos de $8,372 que constan de $5,000 por concepto de capital y $3,372 por intereses. File an amended tax return online Durante el año 2013, gastaron $4,000 por la matrícula de su hija en una universidad. File an amended tax return online Ellos no reclaman ningún crédito educativo por esa cantidad y la hija no recibió ninguna asistencia monetaria exenta de impuestos para sufragar los gastos educativos. File an amended tax return online Ellos pueden excluir $1,611 ($3,372 x ($4,000 ÷ $8,372)) de intereses para el año 2013. File an amended tax return online Tienen que pagar impuestos sobre los intereses restantes de $1,761 ($3,372 − $1,611). File an amended tax return online Límite del ingreso bruto ajustado modificado. File an amended tax return online   La exclusión de intereses estará limitada si su ingreso bruto ajustado modificado es de: $74,700 a $89,700 para los contribuyentes cuyo estado civil para la declaración de impuestos es soltero o cabeza de familia y $112,050 a $142,050 para los contribuyentes casados que presentan una declaración conjunta o para un viudo que reúne los requisitos con hijo dependiente. File an amended tax return online No puede tomar la exclusión de intereses si su ingreso bruto ajustado modificado equivale al límite máximo para su estado civil o supera dicho límite. File an amended tax return online   El ingreso bruto ajustado modificado, para propósitos de la exclusión, es el ingreso bruto ajustado (línea 37 del Formulario 1040 o línea 21 del Formulario 1040A) determinado antes de considerar la exclusión de intereses y ajustado por restituir cualesquiera de los siguientes: Exclusión de ingresos devengados de fuentes en el extranjero, Exclusión o deducción de asignaciones por alojamiento en el extranjero, Exclusión de ingresos para residentes bona fide de la Samoa Estadounidense, Exclusión de ingresos de fuentes en Puerto Rico, Exclusión de beneficios de adopción recibidos de acuerdo con un programa de asistencia de adopción del empleador, Deducción por matrícula y gastos relacionados con los estudios, Deducción de los intereses sobre un préstamo de estudios y Deducción por actividades nacionales de producción. File an amended tax return online   Utilice la hoja de trabajo para la línea 9 en las instrucciones del Formulario 8815, disponibles en inglés, para calcular su ingreso bruto ajustado modificado. File an amended tax return online Si reclama cualquiera de las exclusiones o deducciones de las partidas enumeradas anteriormente (menos 6, 7 y 8), sume la cantidad de la exclusión o deducción (con excepción de las partidas 6, 7 y 8) a la cantidad de la línea 5 de la hoja de trabajo. File an amended tax return online Luego, anote el total en la línea 9 del Formulario 8815 como su ingreso bruto ajustado modificado. File an amended tax return online   Si incurrió en gastos de intereses de inversión para poder recibir regalías y otros ingresos de inversiones, vea Education Savings Bond Program (Programa de bonos de ahorro utilizados para propósitos educativos), en el capítulo 1 de la Publicación 550, en inglés. File an amended tax return online Documentación. File an amended tax return online Si declara la exclusión de intereses, tiene que mantener un registro por escrito de los bonos de ahorro de los EE. File an amended tax return online UU. File an amended tax return online calificados que usted rescató. File an amended tax return online Ese registro tiene que incluir el número de serie, fecha de emisión, valor nominal y el total de los ingresos recibidos (capital e intereses) de cada bono. File an amended tax return online Puede utilizar el Formulario 8818, en inglés, para documentar dicha información. File an amended tax return online Además, debe guardar facturas, recibos, cheques cancelados u otra documentación para comprobar los gastos por estudios de enseñanza superior calificados que haya pagado durante el año. File an amended tax return online Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Las letras, pagarés y bonos del Tesoro de los EE. File an amended tax return online UU. File an amended tax return online son títulos de deudas directas (obligaciones) del gobierno federal de los Estados Unidos. File an amended tax return online Tributación de los intereses. File an amended tax return online   Los ingresos de intereses que se reciben de letras, pagarés y bonos del Tesoro de los EE. File an amended tax return online UU. File an amended tax return online están sujetos al impuesto federal sobre los ingresos; sin embargo, está exento de todo impuesto estatal y local sobre los ingresos. File an amended tax return online Deberá recibir el Formulario 1099-INT en el cual se muestra (en el recuadro 3) la cantidad de intereses que se le pagaron por el año. File an amended tax return online   Los pagos de capital e intereses serán acreditados, por regla general, a su cuenta corriente o de ahorros designada mediante depósito directo utilizando el sistema Treasury Direct®. File an amended tax return online Letras del Tesoro. File an amended tax return online   Estas letras suelen tener un período de vencimiento de 4, 13, 26 ó 52 semanas. File an amended tax return online Generalmente, se emiten con descuento por la cantidad de $100 y múltiplos de $100. File an amended tax return online La diferencia entre el valor descontado que paga por las letras y el valor nominal que recibirá al vencimiento de éstas se considera ingreso de intereses. File an amended tax return online Por lo general, usted declara este ingreso de intereses cuando se le pagan las letras en la fecha de vencimiento. File an amended tax return online Si usted pagó una prima por una letra (una cantidad mayor que el valor nominal), generalmente declara la prima como una deducción conforme a la sección 171 cuando se le paga la letra en la fecha de vencimiento. File an amended tax return online Pagarés y bonos del Tesoro. File an amended tax return online   Los pagarés del Tesoro tienen períodos de vencimiento de más de 1 año y de hasta 10 años. File an amended tax return online Los bonos del Tesoro tienen períodos de vencimiento de más de 10 años. File an amended tax return online Tanto los pagarés como los bonos del Tesoro suelen emitirse en denominaciones de $100 hasta $1 millón y pagar intereses cada 6 meses. File an amended tax return online Por lo general, declarará dichos intereses en el año en que se le pagaron. File an amended tax return online Para más información, vea U. File an amended tax return online S. File an amended tax return online Treasury Bills, Notes, and Bonds (Letras, pagarés y bonos del Tesoro de los Estados Unidos), en el capítulo 1 de la Publicación 550, en inglés. File an amended tax return online Para información adicional sobre los pagarés y bonos del Tesoro, escriba a la dirección siguiente:    Bureau of the Public Debt P. File an amended tax return online O. File an amended tax return online Box 7015 Parkersburg, WV 26106-7015 O puede visitar la siguiente página en Internet: www. File an amended tax return online treasurydirect. File an amended tax return online gov/indiv/indiv. File an amended tax return online htm, en inglés. File an amended tax return online Para más información sobre los bonos de ahorro de la serie EE, la serie I o la serie HH, vea Bonos de Ahorro de los Estados Unidos , anteriormente en este capítulo. File an amended tax return online Valores del Tesoro protegidos de la inflación (TIPS, por sus siglas en inglés). File an amended tax return online   Estos valores pagan intereses dos veces al año a una tasa fija, basada en una cantidad de capital que se ajusta para considerar los efectos de la inflación y deflación. File an amended tax return online Para saber cómo se tratan esos valores para propósitos tributarios, vea Inflation-Indexed Debt Instruments (Instrumentos de la deuda indexados según la inflación), bajo Original Issue Discount (OID) (Descuento de la emisión original (OID)) en la Publicación 550, en inglés. File an amended tax return online Bonos que se Venden Entre las Fechas de Pago de los Intereses Si usted vende un bono entre las fechas de pago de los intereses, una parte del precio de venta se considera intereses acumulados hasta la fecha de venta. File an amended tax return online Tiene que declarar dicha parte del precio de venta como ingreso de intereses para el año de la venta. File an amended tax return online Si compra un bono entre las fechas de pago de los intereses, una parte del precio de compra se considera intereses acumulados antes de la fecha de compra. File an amended tax return online Cuando se le paguen dichos intereses, tiene que tratarlos como devolución de su inversión de capital, en lugar de ingresos de intereses, mediante la reducción de su base en el bono. File an amended tax return online Vea Accrued interest on bonds (Intereses acumulados sobre los bonos), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más detalles sobre cómo se declara el pago. File an amended tax return online Seguros Los pagos de seguro de vida que recibe como beneficiario de la persona asegurada no suelen ser tributables. File an amended tax return online Sin embargo, si usted recibe los pagos a plazos, tendrá que declarar normalmente una parte de cada plazo como ingreso de intereses. File an amended tax return online Para más información sobre los pagos de seguros recibidos a plazos, vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. File an amended tax return online Anualidad. File an amended tax return online   Si compra una anualidad con los ingresos recibidos de una póliza de seguro de vida, los pagos de anualidad que reciba estarán sujetos a impuestos como ingreso de pensión y anualidad de un plan no calificado, no como ingreso de intereses. File an amended tax return online Vea el capítulo 10 para más información sobre el ingreso de pensiones y anualidades de planes no calificados. File an amended tax return online Obligaciones del Gobierno Estatal o Local Los intereses sobre un bono usado para financiar operaciones del gobierno no suelen ser tributables si dicho bono se emite por un estado, el Distrito de Columbia, una posesión (territorio no autónomo) de los Estados Unidos o cualesquiera de sus subdivisiones políticas. File an amended tax return online Los bonos que se emitieron después de 1982 (esto incluye los bonos para el desarrollo económico de tribus emitidos después del 17 de febrero de 2009) por un gobierno de una tribu de indios estadounidenses se tratan como si fueran emitidos por un estado. File an amended tax return online Los intereses sobre dichos bonos suelen estar exentos de impuestos si los bonos son parte de una emisión de la cual sustancialmente todas las ganancias se han de usar en el desempeño de alguna función esencial del gobierno. File an amended tax return online Para obtener información acerca de los bonos garantizados federalmente, bonos de ingresos hipotecarios, bonos de arbitraje, bonos calificados del crédito tributario, bonos para el financiamiento de proyectos parcialmente privados y los bonos “Build America” (Construir en América), vea State or Local Government Obligations (Obligaciones del gobierno estatal o local), en el capítulo 1 de la Publicación 550, en inglés. File an amended tax return online Requisito de declarar información. File an amended tax return online   Si tiene que presentar una declaración de impuestos, se le requiere que muestre en dicha declaración todos los intereses exentos resultantes de los bonos mencionados anteriormente que haya recibido. File an amended tax return online Esto es sólo un requisito para la decla