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Where can i get 2012 tax forms 5. Where can i get 2012 tax forms   Business Income Table of Contents Introduction Kinds of IncomeBartering for Property or Services Real Estate Rents Personal Property Rents Interest and Dividend Income Canceled Debt Other Income Items That Are Not IncomeAmount you can exclude. Where can i get 2012 tax forms Short-term lease. Where can i get 2012 tax forms Retail space. Where can i get 2012 tax forms Qualified long-term real property. Where can i get 2012 tax forms Guidelines for Selected Occupations Accounting for Your Income Introduction This chapter primarily explains business income and how to account for it on your tax return, what items are not considered income, and gives guidelines for selected occupations. Where can i get 2012 tax forms If there is a connection between any income you receive and your business, the income is business income. Where can i get 2012 tax forms A connection exists if it is clear that the payment of income would not have been made if you did not have the business. Where can i get 2012 tax forms You can have business income even if you are not involved in the activity on a regular full-time basis. Where can i get 2012 tax forms Income from work you do on the side in addition to your regular job can be business income. Where can i get 2012 tax forms You report most business income, such as income from selling your products or services, on Schedule C or C-EZ. Where can i get 2012 tax forms But you report the income from the sale of business assets, such as land and office buildings, on other forms instead of Schedule C or C-EZ. Where can i get 2012 tax forms For information on selling business assets, see chapter 3. Where can i get 2012 tax forms Nonemployee compensation. Where can i get 2012 tax forms Business income includes amounts you received in your business that were properly shown on Forms 1099-MISC. Where can i get 2012 tax forms This includes amounts reported as nonemployee compensation in box 7 of the form. Where can i get 2012 tax forms You can find more information in the instructions on the back of the Form 1099-MISC you received. Where can i get 2012 tax forms Kinds of Income You must report on your tax return all income you receive from your business unless it is excluded by law. Where can i get 2012 tax forms In most cases, your business income will be in the form of cash, checks, and credit card charges. Where can i get 2012 tax forms But business income can be in other forms, such as property or services. Where can i get 2012 tax forms These and other types of income are explained next. Where can i get 2012 tax forms If you are a U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms citizen who has business income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt from tax under U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms law. Where can i get 2012 tax forms If you live outside the United States, you may be able to exclude part or all of your foreign-source business income. Where can i get 2012 tax forms For details, see Publication 54, Tax Guide for U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms Citizens and Resident Aliens Abroad. Where can i get 2012 tax forms Bartering for Property or Services Bartering is an exchange of property or services. Where can i get 2012 tax forms You must include in your gross receipts, at the time received, the fair market value of property or services you receive in exchange for something else. Where can i get 2012 tax forms If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as the fair market value unless the value can be shown to be otherwise. Where can i get 2012 tax forms Example 1. Where can i get 2012 tax forms You are a self-employed lawyer. Where can i get 2012 tax forms You perform legal services for a client, a small corporation. Where can i get 2012 tax forms In payment for your services, you receive shares of stock in the corporation. Where can i get 2012 tax forms You must include the fair market value of the shares in income. Where can i get 2012 tax forms Example 2. Where can i get 2012 tax forms You are an artist and create a work of art to compensate your landlord for the rent-free use of your apartment. Where can i get 2012 tax forms You must include the fair rental value of the apartment in your gross receipts. 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Where can i get 2012 tax forms The house painter must include the fair market value of your accounting services in his or her gross receipts. Where can i get 2012 tax forms Example 4. Where can i get 2012 tax forms You are a member of a barter club that uses credit units to credit or debit members' accounts for goods or services provided or received. Where can i get 2012 tax forms As soon as units are credited to your account, you can use them to buy goods or services or sell or transfer the units to other members. Where can i get 2012 tax forms You must include the value of credit units you received in your gross receipts for the tax year in which the units are credited to your account. Where can i get 2012 tax forms The dollar value of units received for services by an employee of the club, who can use the units in the same manner as other members, must be included in the employee's gross income for the tax year in which received. Where can i get 2012 tax forms It is wages subject to social security and Medicare taxes (FICA), federal unemployment taxes (FUTA), and income tax withholding. Where can i get 2012 tax forms See Publication 15 (Circular E), Employer's Tax Guide. Where can i get 2012 tax forms Example 5. Where can i get 2012 tax forms You operate a plumbing business and use the cash method of accounting. Where can i get 2012 tax forms You join a barter club and agree to provide plumbing services to any member for a specified number of hours. Where can i get 2012 tax forms Each member has access to a directory that lists the members of the club and the services available. Where can i get 2012 tax forms Members contact each other directly and request services to be performed. Where can i get 2012 tax forms You are not required to provide services unless requested by another member, but you can use as many of the offered services as you wish without paying a fee. Where can i get 2012 tax forms You must include the fair market value of any services you receive from club members in your gross receipts when you receive them even if you have not provided any services to club members. Where can i get 2012 tax forms Information returns. Where can i get 2012 tax forms   If you are involved in a bartering transaction, you may have to file either of the following forms. Where can i get 2012 tax forms Form 1099-B, Proceeds From Broker and Barter Exchange Transactions. Where can i get 2012 tax forms Form 1099-MISC, Miscellaneous Income. Where can i get 2012 tax forms For information about these forms, see the General Instructions for Certain Information Returns. Where can i get 2012 tax forms Real Estate Rents If you are a real estate dealer who receives income from renting real property or an owner of a hotel, motel, etc. Where can i get 2012 tax forms , who provides services (maid services, etc. Where can i get 2012 tax forms ) for guests, report the rental income and expenses on Schedule C or C-EZ. Where can i get 2012 tax forms If you are not a real estate dealer or the kind of owner described in the preceding sentence, report the rental income and expenses on Schedule E. Where can i get 2012 tax forms For more information, see Publication 527, Residential Rental Property (Including Rental of Vacation Homes). Where can i get 2012 tax forms Real estate dealer. Where can i get 2012 tax forms   You are a real estate dealer if you are engaged in the business of selling real estate to customers with the purpose of making a profit from those sales. Where can i get 2012 tax forms Rent you receive from real estate held for sale to customers is subject to SE tax. Where can i get 2012 tax forms However, rent you receive from real estate held for speculation or investment is not subject to SE tax. Where can i get 2012 tax forms Trailer park owner. Where can i get 2012 tax forms   Rental income from a trailer park is subject to SE tax if you are a self-employed trailer park owner who provides trailer lots and facilities and substantial services for the convenience of your tenants. Where can i get 2012 tax forms    You generally are considered to provide substantial services for tenants if they are primarily for the tenants' convenience and normally are not provided to maintain the lots in a condition for occupancy. Where can i get 2012 tax forms Services are substantial if the compensation for the services makes up a material part of the tenants' rental payments. Where can i get 2012 tax forms   Examples of services that are not normally provided for the tenants' convenience include supervising and maintaining a recreational hall provided by the park, distributing a monthly newsletter to tenants, operating a laundry facility, and helping tenants buy or sell their trailers. Where can i get 2012 tax forms   Examples of services that are normally provided to maintain the lots in a condition for tenant occupancy include city sewerage, electrical connections, and roadways. Where can i get 2012 tax forms Hotels, boarding houses, and apartments. Where can i get 2012 tax forms   Rental income you receive for the use or occupancy of hotels, boarding houses, or apartment houses is subject to SE tax if you provide services for the occupants. Where can i get 2012 tax forms   Generally, you are considered to provide services for the occupants if the services are primarily for their convenience and are not services normally provided with the rental of rooms for occupancy only. Where can i get 2012 tax forms An example of a service that is not normally provided for the convenience of the occupants is maid service. Where can i get 2012 tax forms However, providing heat and light, cleaning stairways and lobbies, and collecting trash are services normally provided for the occupants' convenience. Where can i get 2012 tax forms Prepaid rent. Where can i get 2012 tax forms   Advance payments received under a lease that does not put any restriction on their use or enjoyment are income in the year you receive them. Where can i get 2012 tax forms This is true no matter what accounting method or period you use. Where can i get 2012 tax forms Lease bonus. Where can i get 2012 tax forms   A bonus you receive from a lessee for granting a lease is an addition to the rent. Where can i get 2012 tax forms Include it in your gross receipts in the year received. Where can i get 2012 tax forms Lease cancellation payments. Where can i get 2012 tax forms   Report payments you receive from your lessee for canceling a lease in your gross receipts in the year received. Where can i get 2012 tax forms Payments to third parties. Where can i get 2012 tax forms   If your lessee makes payments to someone else under an agreement to pay your debts or obligations, include the payments in your gross receipts when the lessee makes the payments. Where can i get 2012 tax forms A common example of this kind of income is a lessee's payment of your property taxes on leased real property. Where can i get 2012 tax forms Settlement payments. Where can i get 2012 tax forms   Payments you receive in settlement of a lessee's obligation to restore the leased property to its original condition are income in the amount that the payments exceed the adjusted basis of the leasehold improvements destroyed, damaged, removed, or disconnected by the lessee. Where can i get 2012 tax forms Personal Property Rents If you are in the business of renting personal property (equipment, vehicles, formal wear, etc. Where can i get 2012 tax forms ), include the rental amount you receive in your gross receipts on Schedule C or C-EZ. Where can i get 2012 tax forms Prepaid rent and other payments described in the preceding Real Estate Rents discussion can also be received for renting personal property. Where can i get 2012 tax forms If you receive any of those payments, include them in your gross receipts as explained in that discussion. Where can i get 2012 tax forms Interest and Dividend Income Interest and dividends may be considered business income. Where can i get 2012 tax forms Interest. Where can i get 2012 tax forms   Interest received on notes receivable that you have accepted in the ordinary course of business is business income. Where can i get 2012 tax forms Interest received on loans is business income if you are in the business of lending money. Where can i get 2012 tax forms Uncollectible loans. Where can i get 2012 tax forms   If a loan payable to you becomes uncollectible during the tax year and you use an accrual method of accounting, you must include in gross income interest accrued up to the time the loan became uncollectible. Where can i get 2012 tax forms If the accrued interest later becomes uncollectible, you may be able to take a bad debt deduction. Where can i get 2012 tax forms See Bad Debts in chapter 8. Where can i get 2012 tax forms Unstated interest. Where can i get 2012 tax forms   If little or no interest is charged on an installment sale, you may have to treat a part of each payment as unstated interest. Where can i get 2012 tax forms See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. Where can i get 2012 tax forms Dividends. Where can i get 2012 tax forms   Generally, dividends are business income to dealers in securities. Where can i get 2012 tax forms For most sole proprietors and statutory employees, however, dividends are nonbusiness income. Where can i get 2012 tax forms If you hold stock as a personal investment separately from your business activity, the dividends from the stock are nonbusiness income. Where can i get 2012 tax forms   If you receive dividends from business insurance premiums you deducted in an earlier year, you must report all or part of the dividend as business income on your return. Where can i get 2012 tax forms To find out how much you have to report, see   Recovery of items previously deducted under Other Income, later. Where can i get 2012 tax forms Canceled Debt The following explains the general rule for including canceled debt in income and the exceptions to the general rule. Where can i get 2012 tax forms General Rule Generally, if your debt is canceled or forgiven, other than as a gift or bequest to you, you must include the canceled amount in your gross income for tax purposes. Where can i get 2012 tax forms Report the canceled amount on line 6 of Schedule C if you incurred the debt in your business. Where can i get 2012 tax forms If the debt is a nonbusiness debt, report the canceled amount on line 21 of Form 1040. Where can i get 2012 tax forms Exceptions The following discussion covers some exceptions to the general rule for canceled debt. Where can i get 2012 tax forms Price reduced after purchase. Where can i get 2012 tax forms   If you owe a debt to the seller for property you bought and the seller reduces the amount you owe, you generally do not have income from the reduction. Where can i get 2012 tax forms Unless you are bankrupt or insolvent, treat the amount of the reduction as a purchase price adjustment and reduce your basis in the property. Where can i get 2012 tax forms Deductible debt. Where can i get 2012 tax forms   You do not realize income from a canceled debt to the extent the payment of the debt would have led to a deduction. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You get accounting services for your business on credit. Where can i get 2012 tax forms Later, you have trouble paying your business debts, but you are not bankrupt or insolvent. Where can i get 2012 tax forms Your accountant forgives part of the amount you owe for the accounting services. Where can i get 2012 tax forms How you treat the canceled debt depends on your method of accounting. Where can i get 2012 tax forms Cash method — You do not include the canceled debt in income because payment of the debt would have been deductible as a business expense. Where can i get 2012 tax forms Accrual method — You include the canceled debt in income because the expense was deductible when you incurred the debt. Where can i get 2012 tax forms   For information on the cash and accrual methods of accounting, see chapter 2. Where can i get 2012 tax forms Exclusions Do not include canceled debt in income in the following situations. Where can i get 2012 tax forms However, you may be required to file Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness. Where can i get 2012 tax forms For more information, see Form 982. Where can i get 2012 tax forms The cancellation takes place in a bankruptcy case under title 11 of the U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms Code (relating to bankruptcy). Where can i get 2012 tax forms See Publication 908, Bankruptcy Tax Guide. Where can i get 2012 tax forms The cancellation takes place when you are insolvent. Where can i get 2012 tax forms You can exclude the canceled debt to the extent you are insolvent. Where can i get 2012 tax forms See Publication 908. Where can i get 2012 tax forms The canceled debt is a qualified farm debt owed to a qualified person. Where can i get 2012 tax forms See chapter 3 in Publication 225, Farmer's Tax Guide. Where can i get 2012 tax forms The canceled debt is a qualified real property business debt. Where can i get 2012 tax forms This situation is explained later. Where can i get 2012 tax forms The canceled debt is qualified principal residence indebtedness which is discharged after 2006. Where can i get 2012 tax forms See Form 982. Where can i get 2012 tax forms If a canceled debt is excluded from income because it takes place in a bankruptcy case, the exclusions in situations 2 through 5 do not apply. Where can i get 2012 tax forms If it takes place when you are insolvent, the exclusions in situations 3 and 4 do not apply to the extent you are insolvent. Where can i get 2012 tax forms Debt. Where can i get 2012 tax forms   For purposes of this discussion, debt includes any debt for which you are liable or which attaches to property you hold. Where can i get 2012 tax forms Qualified real property business debt. Where can i get 2012 tax forms   You can elect to exclude (up to certain limits) the cancellation of qualified real property business debt. Where can i get 2012 tax forms If you make the election, you must reduce the basis of your depreciable real property by the amount excluded. Where can i get 2012 tax forms Make this reduction at the beginning of your tax year following the tax year in which the cancellation occurs. Where can i get 2012 tax forms However, if you dispose of the property before that time, you must reduce its basis immediately before the disposition. Where can i get 2012 tax forms Cancellation of qualified real property business debt. Where can i get 2012 tax forms   Qualified real property business debt is debt (other than qualified farm debt) that meets all the following conditions. Where can i get 2012 tax forms It was incurred or assumed in connection with real property used in a trade or business. Where can i get 2012 tax forms It was secured by such real property. Where can i get 2012 tax forms It was incurred or assumed at either of the following times. Where can i get 2012 tax forms Before January 1, 1993. Where can i get 2012 tax forms After December 31, 1992, if incurred or assumed to acquire, construct, or substantially improve the real property. Where can i get 2012 tax forms It is debt to which you choose to apply these rules. Where can i get 2012 tax forms   Qualified real property business debt includes refinancing of debt described in (3) earlier, but only to the extent it does not exceed the debt being refinanced. Where can i get 2012 tax forms   You cannot exclude more than either of the following amounts. Where can i get 2012 tax forms The excess (if any) of: The outstanding principal of qualified real property business debt (immediately before the cancellation), over The fair market value (immediately before the cancellation) of the business real property that is security for the debt, reduced by the outstanding principal amount of any other qualified real property business debt secured by this property immediately before the cancellation. Where can i get 2012 tax forms The total adjusted bases of depreciable real property held by you immediately before the cancellation. Where can i get 2012 tax forms These adjusted bases are determined after any basis reduction due to a cancellation in bankruptcy, insolvency, or of qualified farm debt. Where can i get 2012 tax forms Do not take into account depreciable real property acquired in contemplation of the cancellation. Where can i get 2012 tax forms Election. Where can i get 2012 tax forms   To make this election, complete Form 982 and attach it to your income tax return for the tax year in which the cancellation occurs. Where can i get 2012 tax forms You must file your return by the due date (including extensions). Where can i get 2012 tax forms If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Where can i get 2012 tax forms For more information, see When To File in the form instructions. Where can i get 2012 tax forms Other Income The following discussion explains how to treat other types of business income you may receive. Where can i get 2012 tax forms Restricted property. Where can i get 2012 tax forms   Restricted property is property that has certain restrictions that affect its value. Where can i get 2012 tax forms If you receive restricted stock or other property for services performed, the fair market value of the property in excess of your cost is included in your income on Schedule C or C-EZ when the restriction is lifted. Where can i get 2012 tax forms However, you can choose to be taxed in the year you receive the property. Where can i get 2012 tax forms For more information on including restricted property in income, see Publication 525, Taxable and Nontaxable Income. Where can i get 2012 tax forms Gains and losses. 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Where can i get 2012 tax forms   If you reduce or stop your business activities, report on Schedule C or C-EZ any payment you receive for the lost income of your business from insurance or other sources. Where can i get 2012 tax forms Report it on Schedule C or C-EZ even if your business is inactive when you receive the payment. Where can i get 2012 tax forms Damages. Where can i get 2012 tax forms   You must include in gross income compensation you receive during the tax year as a result of any of the following injuries connected with your business. Where can i get 2012 tax forms Patent infringement. Where can i get 2012 tax forms Breach of contract or fiduciary duty. Where can i get 2012 tax forms Antitrust injury. Where can i get 2012 tax forms Economic injury. Where can i get 2012 tax forms   You may be entitled to a deduction against the income if it compensates you for actual economic injury. Where can i get 2012 tax forms Your deduction is the smaller of the following amounts. Where can i get 2012 tax forms The amount you receive or accrue for damages in the tax year reduced by the amount you pay or incur in the tax year to recover that amount. Where can i get 2012 tax forms Your loss from the injury that you have not yet deducted. Where can i get 2012 tax forms Punitive damages. Where can i get 2012 tax forms   You must also include punitive damages in income. Where can i get 2012 tax forms Kickbacks. Where can i get 2012 tax forms   If you receive any kickbacks, include them in your income on Schedule C or C-EZ. Where can i get 2012 tax forms However, do not include them if you properly treat them as a reduction of a related expense item, a capital expenditure, or cost of goods sold. Where can i get 2012 tax forms Recovery of items previously deducted. Where can i get 2012 tax forms   If you recover a bad debt or any other item deducted in a previous year, include the recovery in income on Schedule C or C-EZ. 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Where can i get 2012 tax forms You recover depreciation using the rules explained next. Where can i get 2012 tax forms Recapture of depreciation. Where can i get 2012 tax forms   In the following situations, you have to recapture the depreciation deduction. Where can i get 2012 tax forms This means you include in income part or all of the depreciation you deducted in previous years. Where can i get 2012 tax forms Listed property. Where can i get 2012 tax forms   If your business use of listed property (explained in chapter 8 under Depreciation ) falls to 50% or less in a tax year after the tax year you placed the property in service, you may have to recapture part of the depreciation deduction. Where can i get 2012 tax forms You do this by including in income on Schedule C part of the depreciation you deducted in previous years. Where can i get 2012 tax forms Use Part IV of Form 4797, Sales of Business Property, to figure the amount to include on Schedule C. Where can i get 2012 tax forms For more information, see What is the Business-Use Requirement? in chapter 5 of Publication 946, How To Depreciate Property. Where can i get 2012 tax forms That chapter explains how to determine whether property is used more than 50% in your business. Where can i get 2012 tax forms Section 179 property. Where can i get 2012 tax forms   If you take a section 179 deduction (explained in chapter 8 under Depreciation ) for an asset and before the end of the asset's recovery period the percentage of business use drops to 50% or less, you must recapture part of the section 179 deduction. Where can i get 2012 tax forms You do this by including in income on Schedule C part of the deduction you took. Where can i get 2012 tax forms Use Part IV of Form 4797 to figure the amount to include on Schedule C. Where can i get 2012 tax forms See chapter 2 in Publication 946 to find out when you recapture the deduction. Where can i get 2012 tax forms Sale or exchange of depreciable property. Where can i get 2012 tax forms   If you sell or exchange depreciable property at a gain, you may have to treat all or part of the gain due to depreciation as ordinary income. Where can i get 2012 tax forms You figure the income due to depreciation recapture in Part III of Form 4797. Where can i get 2012 tax forms For more information, see chapter 4 in Publication 544, Sales and Other Dispositions of Assets. Where can i get 2012 tax forms Items That Are Not Income In some cases the property or money you receive is not income. Where can i get 2012 tax forms Appreciation. Where can i get 2012 tax forms   Increases in value of your property are not income until you realize the increases through a sale or other taxable disposition. Where can i get 2012 tax forms Consignments. Where can i get 2012 tax forms   Consignments of merchandise to others to sell for you are not sales. Where can i get 2012 tax forms The title of merchandise remains with you, the consignor, even after the consignee possesses the merchandise. Where can i get 2012 tax forms Therefore, if you ship goods on consignment, you have no profit or loss until the consignee sells the merchandise. Where can i get 2012 tax forms Merchandise you have shipped out on consignment is included in your inventory until it is sold. Where can i get 2012 tax forms   Do not include merchandise you receive on consignment in your inventory. Where can i get 2012 tax forms Include your profit or commission on merchandise consigned to you in your income when you sell the merchandise or when you receive your profit or commission, depending upon the method of accounting you use. Where can i get 2012 tax forms Construction allowances. 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Where can i get 2012 tax forms The following rules apply in determining whether the lease is for 15 years or less. Where can i get 2012 tax forms Take into account options to renew when figuring whether the lease is for 15 years or less. Where can i get 2012 tax forms But do not take into account any option to renew at fair market value determined at the time of renewal. Where can i get 2012 tax forms Two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar retail space are treated as one lease. Where can i get 2012 tax forms Retail space. Where can i get 2012 tax forms   Retail space is real property leased, occupied, or otherwise used by you as a tenant in your business of selling tangible personal property or services to the general public. Where can i get 2012 tax forms Qualified long-term real property. Where can i get 2012 tax forms   Qualified long-term real property is nonresidential real property that is part of, or otherwise present at, your retail space and that reverts to the landlord when the lease ends. Where can i get 2012 tax forms Exchange of like-kind property. Where can i get 2012 tax forms   If you exchange your business property or property you hold for investment solely for property of a like kind to be used in your business or to be held for investment, no gain or loss is recognized. Where can i get 2012 tax forms This means that the gain is not taxable and the loss is not deductible. Where can i get 2012 tax forms A common type of nontaxable exchange is the trade-in of a business automobile for another business automobile. Where can i get 2012 tax forms For more information, see Form 8824. Where can i get 2012 tax forms Leasehold improvements. Where can i get 2012 tax forms   If a tenant erects buildings or makes improvements to your property, the increase in the value of the property due to the improvements is not income to you. Where can i get 2012 tax forms However, if the facts indicate that the improvements are a payment of rent to you, then the increase in value would be income. Where can i get 2012 tax forms Loans. Where can i get 2012 tax forms   Money borrowed through a bona fide loan is not income. Where can i get 2012 tax forms Sales tax. Where can i get 2012 tax forms   State and local sales taxes imposed on the buyer, which you were required to collect and pay over to state or local governments, are not income. Where can i get 2012 tax forms Guidelines for Selected Occupations This section provides information to determine whether your earnings should be reported on Schedule C (Form 1040) or C-EZ (Form 1040). Where can i get 2012 tax forms Direct seller. Where can i get 2012 tax forms   You must report all income you receive as a direct seller on Schedule C or C-EZ. Where can i get 2012 tax forms This includes any of the following. Where can i get 2012 tax forms Income from sales—payments you receive from customers for products they buy from you. Where can i get 2012 tax forms Commissions, bonuses, or percentages you receive for sales and the sales of others who work under you. Where can i get 2012 tax forms Prizes, awards, and gifts you receive from your selling business. Where can i get 2012 tax forms You must report this income regardless of whether it is reported to you on an information return. Where can i get 2012 tax forms   You are a direct seller if you meet all the following conditions. Where can i get 2012 tax forms You are engaged in one of the following trades or businesses. Where can i get 2012 tax forms Selling or soliciting the sale of consumer products either in a home or other place that is not a permanent retail establishment, or to any buyer on a buy-sell basis or a deposit-commission basis for resale in a home or other place of business that is not a permanent retail establishment. Where can i get 2012 tax forms Delivering or distributing newspapers or shopping news (including any services directly related to that trade or business). Where can i get 2012 tax forms Substantially all your pay (whether paid in cash or not) for services described above is directly related to sales or other output (including performance of services) rather than to the number of hours worked. Where can i get 2012 tax forms Your services are performed under a written contract between you and the person for whom you perform the services, and the contract provides that you will not be treated as an employee for federal tax purposes. Where can i get 2012 tax forms Executor or administrator. Where can i get 2012 tax forms   If you administer a deceased person's estate, your fees are reported on Schedule C or C-EZ if you are one of the following: A professional fiduciary. Where can i get 2012 tax forms A nonprofessional fiduciary (personal representative) and both of the following apply. Where can i get 2012 tax forms The estate includes an active trade or business in which you actively participate. Where can i get 2012 tax forms Your fees are related to the operation of that trade or business. Where can i get 2012 tax forms A nonprofessional fiduciary of a single estate that requires extensive managerial activities on your part for a long period of time, provided these activities are enough to be considered a trade or business. Where can i get 2012 tax forms    If the fees do not meet the above requirements, report them on line 21 of Form 1040. Where can i get 2012 tax forms Fishing crew member. Where can i get 2012 tax forms    If you are a member of the crew that catches fish or other water life, your earnings are reported on Schedule C or C-EZ if you meet all the requirements shown in chapter 10 under Fishing crew member . Where can i get 2012 tax forms Insurance agent, former. Where can i get 2012 tax forms   Termination payments you receive as a former self-employed insurance agent from an insurance company because of services you performed for that company are not reported on Schedule C or C-EZ if all the following conditions are met. Where can i get 2012 tax forms You received payments after your agreement to perform services for the company ended. Where can i get 2012 tax forms You did not perform any services for the company after your service agreement ended and before the end of the year in which you received the payment. Where can i get 2012 tax forms You entered into a covenant not to compete against the company for at least a 1-year period beginning on the date your service agreement ended. Where can i get 2012 tax forms The amount of the payments depended primarily on policies sold by you or credited to your account during the last year of your service agreement or the extent to which those policies remain in force for some period after your service agreement ended, or both. Where can i get 2012 tax forms The amount of the payment did not depend to any extent on length of service or overall earnings from services performed for the company (regardless of whether eligibility for the payments depended on length of service). Where can i get 2012 tax forms Insurance agent, retired. Where can i get 2012 tax forms   Income paid by an insurance company to a retired self-employed insurance agent based on a percentage of commissions received before retirement is reported on Schedule C or C-EZ. Where can i get 2012 tax forms Also, renewal commissions and deferred commissions for sales made before retirement are generally reported on Schedule C or C-EZ. Where can i get 2012 tax forms   However, renewal commissions paid to the survivor of an insurance agent are not reported on Schedule C or C-EZ. Where can i get 2012 tax forms Newspaper carrier or distributor. Where can i get 2012 tax forms   You are a direct seller and your earnings are reported on Schedule C or C-EZ if all the following conditions apply. Where can i get 2012 tax forms You are in the business of delivering or distributing newspapers or shopping news (including directly related services such as soliciting customers and collecting receipts). Where can i get 2012 tax forms Substantially all your pay for these services directly relates to your sales or other output rather than to the number of hours you work. Where can i get 2012 tax forms You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. Where can i get 2012 tax forms   This rule applies whether or not you hire others to help you make deliveries. Where can i get 2012 tax forms It also applies whether you buy the papers from the publisher or are paid based on the number of papers you deliver. Where can i get 2012 tax forms Newspaper or magazine vendor. Where can i get 2012 tax forms   If you are 18 or older and you sell newspapers or magazines, your earnings are reported on Schedule C or C-EZ if all the following conditions apply. Where can i get 2012 tax forms You sell newspapers or magazines to ultimate consumers. Where can i get 2012 tax forms You sell them at a fixed price. Where can i get 2012 tax forms Your earnings are based on the difference between the sales price and your cost of goods sold. Where can i get 2012 tax forms   This rule applies whether or not you are guaranteed a minimum amount of earnings. Where can i get 2012 tax forms It also applies whether or not you receive credit for unsold newspapers or magazines you return to your supplier. Where can i get 2012 tax forms Notary public. Where can i get 2012 tax forms   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ. Where can i get 2012 tax forms These payments are not subject to self-employment tax (see the instructions for Schedule SE (Form 1040)). Where can i get 2012 tax forms Public official. Where can i get 2012 tax forms   Public officials generally do not report what they earn for serving in public office on Schedule C or C-EZ. Where can i get 2012 tax forms This rule applies to payments received by an elected tax collector from state funds on the basis of a fixed percentage of the taxes collected. Where can i get 2012 tax forms Public office includes any elective or appointive office of the United States or its possessions, the District of Columbia, a state or its political subdivisions, or a wholly owned instrumentality of any of these. Where can i get 2012 tax forms   Public officials of state or local governments report their fees on Schedule C or C-EZ if they are paid solely on a fee basis and if their services are eligible for, but not covered by, social security under a federal-state agreement. Where can i get 2012 tax forms Real estate agent or direct seller. Where can i get 2012 tax forms   If you are a licensed real estate agent or a direct seller, your earnings are reported on Schedule C or C-EZ if both the following apply. Where can i get 2012 tax forms Substantially all your pay for services as a real estate agent or direct seller directly relates to your sales or other output rather than to the number of hours you work. Where can i get 2012 tax forms You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. Where can i get 2012 tax forms Securities dealer. Where can i get 2012 tax forms   If you are a dealer in options or commodities, your gains and losses from dealing or trading in section 1256 contracts (regulated futures contracts, foreign currency contracts, nonequity options, dealer equity options, and dealer securities futures contracts) or property related to those contracts (such as stock used to hedge options) are reported on Schedule C or C-EZ. Where can i get 2012 tax forms For more information, see sections 1256 and 1402(i). Where can i get 2012 tax forms Securities trader. Where can i get 2012 tax forms   You are a trader in securities if you are engaged in the business of buying and selling securities for your own account. Where can i get 2012 tax forms As a trader in securities, your gain or loss from the disposition of securities is not reported on Schedule C or C-EZ. Where can i get 2012 tax forms However, see Securities dealer , earlier, for an exception that applies to section 1256 contracts. Where can i get 2012 tax forms For more information about securities traders, see Publication 550, Investment Income and Expenses. Where can i get 2012 tax forms Accounting for Your Income Accounting for your income for income tax purposes differs at times from accounting for financial purposes. Where can i get 2012 tax forms This section discusses some of the more common differences that may affect business transactions. Where can i get 2012 tax forms Figure your business income on the basis of a tax year and according to your regular method of accounting (see chapter 2). Where can i get 2012 tax forms If the sale of a product is an income-producing factor in your business, you usually have to use inventories to clearly show your income. Where can i get 2012 tax forms Dealers in real estate are not allowed to use inventories. Where can i get 2012 tax forms For more information on inventories, see chapter 2. Where can i get 2012 tax forms Income paid to a third party. Where can i get 2012 tax forms   All income you earn is taxable to you. Where can i get 2012 tax forms You cannot avoid tax by having the income paid to a third party. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You rent out your property and the rental agreement directs the lessee to pay the rent to your son. Where can i get 2012 tax forms The amount paid to your son is gross income to you. Where can i get 2012 tax forms Cash discounts. Where can i get 2012 tax forms   These are amounts the seller permits you to deduct from the invoice price for prompt payment. Where can i get 2012 tax forms For income tax purposes, you can use either of the following two methods to account for cash discounts. Where can i get 2012 tax forms Deduct the cash discount from purchases (see Line 36, Purchases Less Cost of Items Withdrawn for Personal Use in chapter 6). Where can i get 2012 tax forms Credit the cash discount to a discount income account. Where can i get 2012 tax forms You must use the chosen method every year for all your purchase discounts. Where can i get 2012 tax forms   If you use the second method, the credit balance in the account at the end of your tax year is business income. Where can i get 2012 tax forms Under this method, you do not reduce the cost of goods sold by the cash discounts you received. Where can i get 2012 tax forms When valuing your closing inventory, you cannot reduce the invoice price of merchandise on hand at the close of the tax year by the average or estimated discounts received on the merchandise. Where can i get 2012 tax forms Trade discounts. Where can i get 2012 tax forms   These are reductions from list or catalog prices and usually are not written into the invoice or charged to the customer. Where can i get 2012 tax forms Do not enter these discounts on your books of account. Where can i get 2012 tax forms Instead, use only the net amount as the cost of the merchandise purchased. Where can i get 2012 tax forms For more information, see Trade discounts in chapter 6. Where can i get 2012 tax forms Payment placed in escrow. Where can i get 2012 tax forms   If the buyer of your property places part or all of the purchase price in escrow, you do not include any part of it in gross sales until you actually or constructively receive it. Where can i get 2012 tax forms However, upon completion of the terms of the contract and the escrow agreement, you will have taxable income, even if you do not accept the money until the next year. Where can i get 2012 tax forms Sales returns and allowances. Where can i get 2012 tax forms   Credits you allow customers for returned merchandise and any other allowances you make on sales are deductions from gross sales in figuring net sales. Where can i get 2012 tax forms Advance payments. Where can i get 2012 tax forms   Special rules dealing with an accrual method of accounting for payments received in advance are discussed in chapter 2 under Accrual Method. Where can i get 2012 tax forms Insurance proceeds. Where can i get 2012 tax forms   If you receive insurance or another type of reimbursement for a casualty or theft loss, you must subtract it from the loss when you figure your deduction. Where can i get 2012 tax forms You cannot deduct the reimbursed part of a casualty or theft loss. Where can i get 2012 tax forms   For information on casualty or theft losses, see Publication 547, Casualties, Disasters, and Thefts. 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Understanding Your CP292 Notice

We're revoking your Qualified Subchapter S Trust (QSST) election.


What you need to do

  • Timely file Form 1041

You may want to

  • Keep this notice in your permanent records.

Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP292, Page 1

 

Page Last Reviewed or Updated: 16-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
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  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Where Can I Get 2012 Tax Forms

Where can i get 2012 tax forms Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Where can i get 2012 tax forms Para pedir formularios y publicaciones. Where can i get 2012 tax forms Preguntas sobre los impuestos. Where can i get 2012 tax forms Todo material en esta publicación puede ser reimpreso gratuitamente. Where can i get 2012 tax forms Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Where can i get 2012 tax forms Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Where can i get 2012 tax forms Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Where can i get 2012 tax forms Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Where can i get 2012 tax forms Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Where can i get 2012 tax forms Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Where can i get 2012 tax forms Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Where can i get 2012 tax forms Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Where can i get 2012 tax forms La mayor parte de estos cambios se abordan en más detalle en esta publicación. Where can i get 2012 tax forms Acontecimientos futuros. Where can i get 2012 tax forms  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Where can i get 2012 tax forms irs. Where can i get 2012 tax forms gov/pub17sp. Where can i get 2012 tax forms Impuesto Adicional del Medicare. Where can i get 2012 tax forms  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Where can i get 2012 tax forms 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Where can i get 2012 tax forms El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where can i get 2012 tax forms Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Where can i get 2012 tax forms Impuesto sobre los ingresos netos de inversión. Where can i get 2012 tax forms  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Where can i get 2012 tax forms Este impuesto es el 3. Where can i get 2012 tax forms 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where can i get 2012 tax forms Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Where can i get 2012 tax forms Cambio en las tasas tributarias. Where can i get 2012 tax forms  La tasa tributaria mayor es de 39. Where can i get 2012 tax forms 6%. Where can i get 2012 tax forms Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Where can i get 2012 tax forms Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Where can i get 2012 tax forms  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Where can i get 2012 tax forms Vea el capítulo 16 . Where can i get 2012 tax forms Gastos médicos y dentales. Where can i get 2012 tax forms  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Where can i get 2012 tax forms 5% si usted o su cónyuge tiene 65 años de edad o más). Where can i get 2012 tax forms Vea el capítulo 21 . Where can i get 2012 tax forms Aumento de la cantidad de la exención personal para determinados contribuyentes. Where can i get 2012 tax forms  La exención personal que le corresponde a usted ha aumentado a $3,900. Where can i get 2012 tax forms Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where can i get 2012 tax forms Vea el capítulo 3 . Where can i get 2012 tax forms Límite sobre las deducciones detalladas. Where can i get 2012 tax forms  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where can i get 2012 tax forms Vea el capítulo 29 . Where can i get 2012 tax forms Matrimonio entre el mismo sexo. Where can i get 2012 tax forms  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Where can i get 2012 tax forms Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Where can i get 2012 tax forms Vea el capítulo 2 . Where can i get 2012 tax forms Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Where can i get 2012 tax forms Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Where can i get 2012 tax forms Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Where can i get 2012 tax forms  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Where can i get 2012 tax forms Vea el capítulo 5 . Where can i get 2012 tax forms Créditos tributarios que vencen. Where can i get 2012 tax forms  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Where can i get 2012 tax forms Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Where can i get 2012 tax forms Vea el capítulo 37 . Where can i get 2012 tax forms Esquemas de inversión de tipo Ponzi. Where can i get 2012 tax forms  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Where can i get 2012 tax forms Vea el capítulo 25 . Where can i get 2012 tax forms Método simplificado para la deducción por oficina en el hogar. Where can i get 2012 tax forms  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Where can i get 2012 tax forms Vea la Publicación 587, disponible en inglés. Where can i get 2012 tax forms Tarifas estándar por milla. Where can i get 2012 tax forms  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Where can i get 2012 tax forms Vea el capítulo 26 . Where can i get 2012 tax forms Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Where can i get 2012 tax forms Vea el capítulo 21 . Where can i get 2012 tax forms Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Where can i get 2012 tax forms Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Where can i get 2012 tax forms Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Where can i get 2012 tax forms Muchos de estos asuntos se explican más adelante en esta publicación. Where can i get 2012 tax forms Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Where can i get 2012 tax forms  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Where can i get 2012 tax forms Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Proteja su documentación tributaria contra el robo de identidad. Where can i get 2012 tax forms  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Where can i get 2012 tax forms Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Where can i get 2012 tax forms Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Where can i get 2012 tax forms Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Where can i get 2012 tax forms Números de identificación del contribuyente. Where can i get 2012 tax forms  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Where can i get 2012 tax forms Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Where can i get 2012 tax forms Por lo general, este número es el número de Seguro Social de la persona. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Ingreso de fuentes en el extranjero. Where can i get 2012 tax forms  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Where can i get 2012 tax forms Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Where can i get 2012 tax forms Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Where can i get 2012 tax forms Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Where can i get 2012 tax forms Para más detalles, vea la Publicación 54, Tax Guide for U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Where can i get 2012 tax forms Activos financieros extranjeros. Where can i get 2012 tax forms  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Where can i get 2012 tax forms Vea www. Where can i get 2012 tax forms IRS. Where can i get 2012 tax forms gov/form8938, en inglés, para más detalles. Where can i get 2012 tax forms Prórroga automática de 6 meses para presentar la declaración de impuestos. Where can i get 2012 tax forms  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Incluya su número de teléfono en la declaración. Where can i get 2012 tax forms  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Where can i get 2012 tax forms Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Where can i get 2012 tax forms Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Where can i get 2012 tax forms Pago de los impuestos. Where can i get 2012 tax forms   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Where can i get 2012 tax forms Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Where can i get 2012 tax forms Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Maneras más rápidas de presentar su declaración. Where can i get 2012 tax forms  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Where can i get 2012 tax forms Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Presentación electrónica gratuita de la declaración. Where can i get 2012 tax forms  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Cambio de dirección. Where can i get 2012 tax forms  Si cambia de dirección, debe notificarle al IRS. Where can i get 2012 tax forms Vea el tema titulado Cambio de Dirección , en el capítulo 1. Where can i get 2012 tax forms Reembolsos de una declaración presentada fuera de plazo. Where can i get 2012 tax forms  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Declaraciones de impuestos frívolas. Where can i get 2012 tax forms  El IRS ha publicado una lista de posturas identificadas como frívolas. Where can i get 2012 tax forms La multa por presentar una declaración de impuestos frívola es de $5,000. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Reclamación errónea de reembolso o crédito. Where can i get 2012 tax forms  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Where can i get 2012 tax forms Vea el capítulo 1 . Where can i get 2012 tax forms Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Where can i get 2012 tax forms   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Where can i get 2012 tax forms Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Where can i get 2012 tax forms Servicio a los contribuyentes. Where can i get 2012 tax forms  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Where can i get 2012 tax forms Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Where can i get 2012 tax forms Mandato para preparadores de impuestos sobre el sistema e-file. Where can i get 2012 tax forms  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Where can i get 2012 tax forms Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Where can i get 2012 tax forms Inspector General del Tesoro para la Administración Tributaria. Where can i get 2012 tax forms   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Where can i get 2012 tax forms Puede mantenerse anónimo. Where can i get 2012 tax forms Fotografías de niños desaparecidos. Where can i get 2012 tax forms  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Where can i get 2012 tax forms Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Where can i get 2012 tax forms Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Where can i get 2012 tax forms Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Where can i get 2012 tax forms La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Where can i get 2012 tax forms Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Where can i get 2012 tax forms Cómo está organizada esta publicación. Where can i get 2012 tax forms   Esta publicación sigue de cerca el Formulario 1040, U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Where can i get 2012 tax forms Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Where can i get 2012 tax forms Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Where can i get 2012 tax forms No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Where can i get 2012 tax forms Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Where can i get 2012 tax forms   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Where can i get 2012 tax forms Qué se incluye en esta publicación. Where can i get 2012 tax forms   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Where can i get 2012 tax forms La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Where can i get 2012 tax forms Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Where can i get 2012 tax forms Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Where can i get 2012 tax forms La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Where can i get 2012 tax forms   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Where can i get 2012 tax forms También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Where can i get 2012 tax forms   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Where can i get 2012 tax forms Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Where can i get 2012 tax forms Iconos. Where can i get 2012 tax forms   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Where can i get 2012 tax forms Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Where can i get 2012 tax forms Qué no se incluye en esta publicación. Where can i get 2012 tax forms   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Where can i get 2012 tax forms Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Where can i get 2012 tax forms   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Where can i get 2012 tax forms Publicación 535, Business Expenses (Gastos de negocios), en inglés. Where can i get 2012 tax forms Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Where can i get 2012 tax forms Ayuda del IRS. Where can i get 2012 tax forms   Existen muchas maneras en que puede obtener ayuda del IRS. Where can i get 2012 tax forms Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Where can i get 2012 tax forms Comentarios y sugerencias. Where can i get 2012 tax forms   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Where can i get 2012 tax forms   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where can i get 2012 tax forms NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Where can i get 2012 tax forms Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Where can i get 2012 tax forms   Usted nos puede enviar comentarios desde la página web www. Where can i get 2012 tax forms irs. Where can i get 2012 tax forms gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Where can i get 2012 tax forms   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Where can i get 2012 tax forms Para pedir formularios y publicaciones. Where can i get 2012 tax forms   Visite www. Where can i get 2012 tax forms irs. Where can i get 2012 tax forms gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Where can i get 2012 tax forms  Internal Revenue Service 1201 N. Where can i get 2012 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Where can i get 2012 tax forms   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Where can i get 2012 tax forms gov/espanol o llame al 1-800-829-1040. Where can i get 2012 tax forms No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Where can i get 2012 tax forms Misión del IRS. Where can i get 2012 tax forms   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Where can i get 2012 tax forms Tabla 1. Where can i get 2012 tax forms Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Where can i get 2012 tax forms Un sitio en Internet o una dirección de correo electrónico. Where can i get 2012 tax forms Una dirección que podría necesitar. Where can i get 2012 tax forms Documentos que debería mantener en su documentación personal. Where can i get 2012 tax forms Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Where can i get 2012 tax forms Un número de teléfono importante. Where can i get 2012 tax forms Información que podría necesitar. Where can i get 2012 tax forms Prev  Up  Next   Home   More Online Publications