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H&r Block 1040x

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H&r Block 1040x

H&r block 1040x 5. H&r block 1040x   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. H&r block 1040x Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. H&r block 1040x When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. H&r block 1040x Otherwise, these are capital expenses that must be added to the basis of the land. H&r block 1040x (See chapter 6 for information on determining basis. H&r block 1040x ) Conservation expenses for land in a foreign country do not qualify for this special treatment. H&r block 1040x The deduction for conservation expenses cannot be more than 25% of your gross income from farming. H&r block 1040x See 25% Limit on Deduction , later. H&r block 1040x Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. H&r block 1040x These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. H&r block 1040x You must include in income most government payments for approved conservation practices. H&r block 1040x However, you can exclude some payments you receive under certain cost-sharing conservation programs. H&r block 1040x For more information, see Agricultural Program Payments in chapter 3. H&r block 1040x To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. H&r block 1040x Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. H&r block 1040x You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. H&r block 1040x You are not farming if you are engaged only in forestry or the growing of timber. H&r block 1040x Farm defined. H&r block 1040x   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. H&r block 1040x It also includes plantations, ranches, ranges, and orchards. H&r block 1040x A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. H&r block 1040x It does not include an area where they are merely caught or harvested. H&r block 1040x A plant nursery is a farm for purposes of deducting soil and water conservation expenses. H&r block 1040x Farm rental. H&r block 1040x   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. H&r block 1040x If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. H&r block 1040x   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. H&r block 1040x Example. H&r block 1040x You own a farm in Iowa and live in California. H&r block 1040x You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. H&r block 1040x You cannot deduct your soil conservation expenses for this farm. H&r block 1040x You must capitalize the expenses and add them to the basis of the land. H&r block 1040x     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. H&r block 1040x Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. H&r block 1040x If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. H&r block 1040x Keep a copy of the plan with your books and records to support your deductions. H&r block 1040x Conservation plan. H&r block 1040x   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. H&r block 1040x There are three types of approved plans. H&r block 1040x NRCS individual site plans. H&r block 1040x These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. H&r block 1040x NRCS county plans. H&r block 1040x These plans include a listing of farm conservation practices approved for the county where the farmland is located. H&r block 1040x You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. H&r block 1040x Comparable state agency plans. H&r block 1040x These plans are approved by state agencies and can be approved individual site plans or county plans. H&r block 1040x   A list of NRCS conservation programs is available at www. H&r block 1040x nrcs. H&r block 1040x usda. H&r block 1040x gov/programs. H&r block 1040x Individual site plans can be obtained from NRCS offices and the comparable state agencies. H&r block 1040x Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. H&r block 1040x These expenses include, but are not limited to, the following. H&r block 1040x The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. H&r block 1040x The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. H&r block 1040x The eradication of brush. H&r block 1040x The planting of windbreaks. H&r block 1040x You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. H&r block 1040x These expenses are added to the basis of the land. H&r block 1040x If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. H&r block 1040x See chapter 3 for information about payments eligible for the cost-sharing exclusion. H&r block 1040x New farm or farmland. H&r block 1040x   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. H&r block 1040x You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. H&r block 1040x The new farming activity does not have to be the same as the old farming activity. H&r block 1040x For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. H&r block 1040x Land not used for farming. H&r block 1040x   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. H&r block 1040x For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. H&r block 1040x You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. H&r block 1040x Depreciable conservation assets. H&r block 1040x   You generally cannot deduct your expenses for depreciable conservation assets. H&r block 1040x However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. H&r block 1040x See Assessment for Depreciable Property , later. H&r block 1040x   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. H&r block 1040x These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. H&r block 1040x You recover your capital investment through annual allowances for depreciation. H&r block 1040x   You can deduct soil and water conservation expenses for nondepreciable earthen items. H&r block 1040x Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. H&r block 1040x Water well. H&r block 1040x   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. H&r block 1040x It is a capital expense. H&r block 1040x You recover your cost through depreciation. H&r block 1040x You also must capitalize your cost for drilling a test hole. H&r block 1040x If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. H&r block 1040x You can recover the total cost through depreciation deductions. H&r block 1040x   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. H&r block 1040x Abandonment means that all economic benefits from the well are terminated. H&r block 1040x For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. H&r block 1040x Endangered species recovery expenses. H&r block 1040x   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. H&r block 1040x Otherwise, these are capital expenses that must be added to the basis of the land. H&r block 1040x   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. H&r block 1040x See Internal Revenue Code section 175 for more information. H&r block 1040x Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. H&r block 1040x You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. H&r block 1040x Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. H&r block 1040x This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. H&r block 1040x The depreciable property must be used in the district's soil and water conservation activities. H&r block 1040x However, the following limits apply to these assessments. H&r block 1040x The total assessment limit. H&r block 1040x The yearly assessment limit. H&r block 1040x After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. H&r block 1040x The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. H&r block 1040x See Table 5-1 for a brief summary of these limits. H&r block 1040x Table 5-1. H&r block 1040x Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. H&r block 1040x Your deductible share of the cost to the district for the property. H&r block 1040x Your gross income from farming. H&r block 1040x No one taxpayer can deduct more than 10% of the total assessment. H&r block 1040x Any amount over 10% is a capital expense and is added to the basis of your land. H&r block 1040x If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. H&r block 1040x If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. H&r block 1040x You can deduct the remainder in equal amounts over the next 9 tax years. H&r block 1040x Limit for all conservation expenses, including assessments for depreciable property. H&r block 1040x Amounts greater than 25% can be carried to the following year and added to that year's expenses. H&r block 1040x The total is then subject to the 25% of gross income from farming limit in that year. H&r block 1040x To ensure your deduction is within the deduction limits, keep records to show the following. H&r block 1040x The total assessment against all members of the district for the depreciable property. H&r block 1040x Your deductible share of the cost to the district for the depreciable property. H&r block 1040x Your gross income from farming. H&r block 1040x Total assessment limit. H&r block 1040x   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. H&r block 1040x This applies whether you pay the assessment in one payment or in installments. H&r block 1040x If your assessment is more than 10% of the total amount assessed, both the following rules apply. H&r block 1040x The amount over 10% is a capital expense and is added to the basis of your land. H&r block 1040x If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. H&r block 1040x Yearly assessment limit. H&r block 1040x   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. H&r block 1040x If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. H&r block 1040x If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. H&r block 1040x You can deduct the remainder in equal amounts over the next 9 tax years. H&r block 1040x Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. H&r block 1040x Example 1. H&r block 1040x This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. H&r block 1040x Of the assessment, $1,500 is for digging drainage ditches. H&r block 1040x You can deduct this part as a soil or conservation expense as if you had paid it directly. H&r block 1040x The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. H&r block 1040x The total amount assessed by the district against all its members for the depreciable equipment is $7,000. H&r block 1040x The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. H&r block 1040x The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. H&r block 1040x To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. H&r block 1040x Add $500 to the result for a total of $570. H&r block 1040x Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). H&r block 1040x You can deduct the balance at the rate of $70 a year over the next 9 years. H&r block 1040x You add $70 to the $1,500 portion of the assessment for drainage ditches. H&r block 1040x You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. H&r block 1040x Example 2. H&r block 1040x Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. H&r block 1040x The total amount assessed by the district against all its members for depreciable equipment is $5,500. H&r block 1040x The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. H&r block 1040x The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). H&r block 1040x Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. H&r block 1040x You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. H&r block 1040x Sale or other disposal of land during 9-year period. H&r block 1040x   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. H&r block 1040x Death of farmer during 9-year period. H&r block 1040x   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. H&r block 1040x 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. H&r block 1040x Gross income from farming. H&r block 1040x   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. H&r block 1040x Gains from sales of draft, breeding, or dairy livestock are included. H&r block 1040x Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. H&r block 1040x Carryover of deduction. H&r block 1040x   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. H&r block 1040x However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. H&r block 1040x Example. H&r block 1040x In 2012, you have gross income of $32,000 from two farms. H&r block 1040x During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. H&r block 1040x However, your deduction is limited to 25% of $32,000, or $8,000. H&r block 1040x The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. H&r block 1040x The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. H&r block 1040x Any expenses over the limit in that year are carried to 2014 and later years. H&r block 1040x Net operating loss. H&r block 1040x   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. H&r block 1040x If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. H&r block 1040x When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. H&r block 1040x If you do not choose to deduct the expenses, you must capitalize them. H&r block 1040x Change of method. H&r block 1040x   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. H&r block 1040x To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. H&r block 1040x You or your authorized representative must sign the request. H&r block 1040x   The request must include the following information. H&r block 1040x Your name and address. H&r block 1040x The first tax year the method or change of method is to apply. H&r block 1040x Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. H&r block 1040x If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. H&r block 1040x The total expenses you paid or incurred in the first tax year the method or change of method is to apply. H&r block 1040x A statement that you will account separately in your books for the expenses to which this method or change of method relates. H&r block 1040x Send your request to the following  address. H&r block 1040x  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. H&r block 1040x Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). H&r block 1040x However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. H&r block 1040x Gain on sale of farmland. H&r block 1040x   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. H&r block 1040x If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. H&r block 1040x See Section 1252 property under Other Gains in chapter 9. H&r block 1040x Prev  Up  Next   Home   More Online Publications
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For more information contact the U.S. Department of Justice or the Business Software alliance, with content on online piracy issues.

The H&r Block 1040x

H&r block 1040x Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Sala de Estar (Living Room) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Comedor (Dining Room) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Cocina (Kitchen) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Baños (Bathrooms) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Garaje (Garage) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Joyería (Jewelry) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x vehículos motorizados This image is too large to be displayed in the current screen. H&r block 1040x Please click the link to view the image. H&r block 1040x Hogar (Excluyendo su contenido) Hoja de Trabajo A. H&r block 1040x Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. H&r block 1040x         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. H&r block 1040x   Anote el precio de compra de la vivienda dañada o destruida. H&r block 1040x (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). H&r block 1040x 1. H&r block 1040x     2. H&r block 1040x   Puntos pagados por el vendedor para una vivienda comprada después de 1990. H&r block 1040x No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. H&r block 1040x     3. H&r block 1040x   Reste la línea 2 de la línea 1 3. H&r block 1040x     4. H&r block 1040x   Cargos por liquidación o costos de cierre. H&r block 1040x (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). H&r block 1040x Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. H&r block 1040x         a. H&r block 1040x Honorarios por estudios de escritura 4a. H&r block 1040x       b. H&r block 1040x Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. H&r block 1040x       c. H&r block 1040x Estudios topográficos 4c. H&r block 1040x       d. H&r block 1040x Seguro de escritura de propietario 4d. H&r block 1040x       e. H&r block 1040x Impuestos de traspaso o de sello 4e. H&r block 1040x       f. H&r block 1040x Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. H&r block 1040x       g. H&r block 1040x Otros gastos 4g. H&r block 1040x     5. H&r block 1040x   Sume las líneas 4a a la 4g 5. H&r block 1040x     6. H&r block 1040x   Costo de ampliaciones y mejoras. H&r block 1040x (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). H&r block 1040x No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. H&r block 1040x     7. H&r block 1040x   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. H&r block 1040x     8. H&r block 1040x   Otros aumentos en la base 8. H&r block 1040x     9. H&r block 1040x   Sume las líneas 3, 5, 6, 7 y 8 9. H&r block 1040x     10. H&r block 1040x   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. H&r block 1040x 0   11. H&r block 1040x   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). H&r block 1040x 11. H&r block 1040x     12. H&r block 1040x   Sume las líneas 10 y 11 12. H&r block 1040x     13. H&r block 1040x   Costo u otra base (ajustada) de la vivienda dañada o destruida. H&r block 1040x Reste la línea 12 de la línea 9. H&r block 1040x Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. H&r block 1040x     Instrucciones para la Hoja de Trabajo A. H&r block 1040x Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. H&r block 1040x NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. H&r block 1040x SI. H&r block 1040x . H&r block 1040x . H&r block 1040x   ENTONCES. H&r block 1040x . H&r block 1040x . H&r block 1040x usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. H&r block 1040x 1 omita las líneas 1 a la 4 de la hoja de trabajo. H&r block 1040x 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. H&r block 1040x Anote esta cantidad en la línea 5 de la hoja de trabajo. H&r block 1040x 3 llene las líneas 6 a la 13 de la hoja de trabajo. H&r block 1040x usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. H&r block 1040x 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. H&r block 1040x 3 llene el resto de la hoja de trabajo. H&r block 1040x usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. H&r block 1040x (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). H&r block 1040x 2 llene el resto de la hoja de trabajo. H&r block 1040x usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. H&r block 1040x Anote ese total en la línea 1 de la hoja de trabajo. H&r block 1040x (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). H&r block 1040x 2 llene el resto de la hoja de trabajo. H&r block 1040x usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. H&r block 1040x 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. H&r block 1040x 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. H&r block 1040x usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. H&r block 1040x   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. H&r block 1040x 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. H&r block 1040x 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. H&r block 1040x usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. H&r block 1040x 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. H&r block 1040x 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. H&r block 1040x 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. H&r block 1040x 5. H&r block 1040x Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. H&r block 1040x 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. H&r block 1040x 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. H&r block 1040x usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. H&r block 1040x 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. H&r block 1040x Instrucciones para la Hoja de Trabajo A. H&r block 1040x (Continuación) SI. H&r block 1040x . H&r block 1040x . H&r block 1040x   ENTONCES. H&r block 1040x . H&r block 1040x . H&r block 1040x usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. H&r block 1040x 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. H&r block 1040x 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. H&r block 1040x 3 calcule la base de la mitad de la participación de su cónyuge. H&r block 1040x Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). H&r block 1040x (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). H&r block 1040x 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. H&r block 1040x 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. H&r block 1040x usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. H&r block 1040x 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. H&r block 1040x Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. H&r block 1040x (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). H&r block 1040x 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. H&r block 1040x usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. H&r block 1040x 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. H&r block 1040x 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. H&r block 1040x Ésta es la base para el interés parcial del codueño. H&r block 1040x 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. H&r block 1040x 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. H&r block 1040x alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. H&r block 1040x 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. H&r block 1040x la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). H&r block 1040x la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). H&r block 1040x usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). H&r block 1040x no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. H&r block 1040x Prev  Up  Next   Home   More Online Publications