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How to do amended tax return on turbotax 9. How to do amended tax return on turbotax Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. How to do amended tax return on turbotax Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. How to do amended tax return on turbotax Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). How to do amended tax return on turbotax Depreciación. How to do amended tax return on turbotax Límites sobre las pérdidas de alquiler. How to do amended tax return on turbotax Cómo declarar sus ingresos y gastos de alquiler. How to do amended tax return on turbotax Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. How to do amended tax return on turbotax Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. How to do amended tax return on turbotax Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. How to do amended tax return on turbotax Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. How to do amended tax return on turbotax Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. How to do amended tax return on turbotax El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. How to do amended tax return on turbotax Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. How to do amended tax return on turbotax Cuándo declarar los ingresos de alquiler. How to do amended tax return on turbotax Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. How to do amended tax return on turbotax Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. How to do amended tax return on turbotax Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. How to do amended tax return on turbotax Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. How to do amended tax return on turbotax Alquiler anticipado. How to do amended tax return on turbotax El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. How to do amended tax return on turbotax Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. How to do amended tax return on turbotax Ejemplo. How to do amended tax return on turbotax Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. How to do amended tax return on turbotax Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. How to do amended tax return on turbotax Usted tiene que incluir $10,000 en su ingreso en el primer año. How to do amended tax return on turbotax Anulación de un contrato de arrendamiento. How to do amended tax return on turbotax Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. How to do amended tax return on turbotax Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. How to do amended tax return on turbotax Gastos pagados por el inquilino. How to do amended tax return on turbotax Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. How to do amended tax return on turbotax Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. How to do amended tax return on turbotax Vea Gastos de Alquiler , más adelante, para información adicional. How to do amended tax return on turbotax Propiedad o servicios. How to do amended tax return on turbotax Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. How to do amended tax return on turbotax Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. How to do amended tax return on turbotax Depósitos de garantía. How to do amended tax return on turbotax No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. How to do amended tax return on turbotax Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. How to do amended tax return on turbotax Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. How to do amended tax return on turbotax Inclúyala en sus ingresos cuando la reciba. How to do amended tax return on turbotax Participación parcial. How to do amended tax return on turbotax Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. How to do amended tax return on turbotax Alquiler de propiedad que se usa también como su vivienda personal. How to do amended tax return on turbotax Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. How to do amended tax return on turbotax Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. How to do amended tax return on turbotax Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. How to do amended tax return on turbotax Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. How to do amended tax return on turbotax También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. How to do amended tax return on turbotax La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. How to do amended tax return on turbotax Uso personal de propiedad de alquiler. How to do amended tax return on turbotax Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. How to do amended tax return on turbotax Además, sus deducciones por gastos de alquiler pueden ser limitadas. How to do amended tax return on turbotax Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. How to do amended tax return on turbotax Participación parcial. How to do amended tax return on turbotax Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. How to do amended tax return on turbotax Cuándo deducir los gastos de alquiler. How to do amended tax return on turbotax Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. How to do amended tax return on turbotax Depreciación. How to do amended tax return on turbotax Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. How to do amended tax return on turbotax Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. How to do amended tax return on turbotax Gastos previos al alquiler. How to do amended tax return on turbotax Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. How to do amended tax return on turbotax Alquileres por cobrar. How to do amended tax return on turbotax Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. How to do amended tax return on turbotax Debido a que no los incluye en su ingreso, no los puede deducir. How to do amended tax return on turbotax Propiedad desocupada de alquiler. How to do amended tax return on turbotax Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. How to do amended tax return on turbotax Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. How to do amended tax return on turbotax Desocupada mientras está en venta. How to do amended tax return on turbotax Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. How to do amended tax return on turbotax Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. How to do amended tax return on turbotax Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. How to do amended tax return on turbotax Mejoras. How to do amended tax return on turbotax Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. How to do amended tax return on turbotax Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. How to do amended tax return on turbotax Mejoramientos. How to do amended tax return on turbotax Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. How to do amended tax return on turbotax Restauración. How to do amended tax return on turbotax Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. How to do amended tax return on turbotax Adaptación. How to do amended tax return on turbotax Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. How to do amended tax return on turbotax Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. How to do amended tax return on turbotax Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. How to do amended tax return on turbotax Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. How to do amended tax return on turbotax Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. How to do amended tax return on turbotax Primas de seguro pagadas por anticipado. How to do amended tax return on turbotax Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. How to do amended tax return on turbotax No puede deducir la prima total en el año en que usted la pague. How to do amended tax return on turbotax Honorarios legales y otros honorarios profesionales. How to do amended tax return on turbotax Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). How to do amended tax return on turbotax Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. How to do amended tax return on turbotax También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. How to do amended tax return on turbotax Impuestos sobre beneficios locales. How to do amended tax return on turbotax Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. How to do amended tax return on turbotax Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. How to do amended tax return on turbotax No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. How to do amended tax return on turbotax Gastos de transporte local. How to do amended tax return on turbotax Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. How to do amended tax return on turbotax Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. How to do amended tax return on turbotax Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. How to do amended tax return on turbotax Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. How to do amended tax return on turbotax Para 2013, la tarifa estándar por milla de uso comercial es 56. How to do amended tax return on turbotax 5 centavos por milla. How to do amended tax return on turbotax Para más información, vea el capítulo 26. How to do amended tax return on turbotax Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. How to do amended tax return on turbotax Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. How to do amended tax return on turbotax Alquiler de equipo. How to do amended tax return on turbotax Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. How to do amended tax return on turbotax Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. How to do amended tax return on turbotax De ser así, usted no puede deducir estos pagos. How to do amended tax return on turbotax Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. How to do amended tax return on turbotax Alquiler de propiedad. How to do amended tax return on turbotax Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. How to do amended tax return on turbotax Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. How to do amended tax return on turbotax Gastos de viaje. How to do amended tax return on turbotax Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. How to do amended tax return on turbotax Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. How to do amended tax return on turbotax Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. How to do amended tax return on turbotax Por medio de la depreciación, se recupera el costo de mejoras. How to do amended tax return on turbotax Para más información sobre gastos de viaje, vea el capítulo 26. How to do amended tax return on turbotax Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. How to do amended tax return on turbotax Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. How to do amended tax return on turbotax Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. How to do amended tax return on turbotax Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. How to do amended tax return on turbotax No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. How to do amended tax return on turbotax Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. How to do amended tax return on turbotax Ejemplo. How to do amended tax return on turbotax Su año tributario es el año natural. How to do amended tax return on turbotax Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. How to do amended tax return on turbotax Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. How to do amended tax return on turbotax A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. How to do amended tax return on turbotax Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. How to do amended tax return on turbotax Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). How to do amended tax return on turbotax También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. How to do amended tax return on turbotax No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. How to do amended tax return on turbotax Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. How to do amended tax return on turbotax Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. How to do amended tax return on turbotax No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. How to do amended tax return on turbotax Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. How to do amended tax return on turbotax Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. How to do amended tax return on turbotax Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. How to do amended tax return on turbotax Cómo dividir los gastos. How to do amended tax return on turbotax Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. How to do amended tax return on turbotax Puede usar cualquier método razonable para dividir el gasto. How to do amended tax return on turbotax Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. How to do amended tax return on turbotax Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. How to do amended tax return on turbotax Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. How to do amended tax return on turbotax No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. How to do amended tax return on turbotax Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. How to do amended tax return on turbotax Dónde se anota la deducción. How to do amended tax return on turbotax Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. How to do amended tax return on turbotax Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. How to do amended tax return on turbotax Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). How to do amended tax return on turbotax Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. How to do amended tax return on turbotax Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. How to do amended tax return on turbotax Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. How to do amended tax return on turbotax Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. How to do amended tax return on turbotax Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. How to do amended tax return on turbotax Usted también tiene que determinar si la unidad habitable se considera una vivienda. How to do amended tax return on turbotax Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. How to do amended tax return on turbotax Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. How to do amended tax return on turbotax Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. How to do amended tax return on turbotax Unidad habitable. How to do amended tax return on turbotax Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. How to do amended tax return on turbotax Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. How to do amended tax return on turbotax Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. How to do amended tax return on turbotax Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. How to do amended tax return on turbotax La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. How to do amended tax return on turbotax Ejemplo. How to do amended tax return on turbotax Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. How to do amended tax return on turbotax Usted mismo no usa la habitación y permite solamente que los clientes la usen. How to do amended tax return on turbotax La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. How to do amended tax return on turbotax Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. How to do amended tax return on turbotax Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. How to do amended tax return on turbotax Esta regla no es aplicable al determinar si la usó como vivienda. How to do amended tax return on turbotax Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. How to do amended tax return on turbotax Ejemplo. How to do amended tax return on turbotax Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). How to do amended tax return on turbotax Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. How to do amended tax return on turbotax La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. How to do amended tax return on turbotax La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). How to do amended tax return on turbotax La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. How to do amended tax return on turbotax Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). How to do amended tax return on turbotax Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. How to do amended tax return on turbotax El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. How to do amended tax return on turbotax Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). How to do amended tax return on turbotax El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). How to do amended tax return on turbotax Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. How to do amended tax return on turbotax Nota. How to do amended tax return on turbotax Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. How to do amended tax return on turbotax Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. How to do amended tax return on turbotax Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. How to do amended tax return on turbotax Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. How to do amended tax return on turbotax Vea Unidad Habitable Usada como Vivienda, a continuación. How to do amended tax return on turbotax Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. How to do amended tax return on turbotax Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. How to do amended tax return on turbotax Vea ¿Qué es un día de uso personal? , más adelante. How to do amended tax return on turbotax Precio justo de alquiler. How to do amended tax return on turbotax Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. How to do amended tax return on turbotax El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. How to do amended tax return on turbotax Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. How to do amended tax return on turbotax En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. How to do amended tax return on turbotax ¿Qué es un día de uso personal? Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). How to do amended tax return on turbotax Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. How to do amended tax return on turbotax Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. How to do amended tax return on turbotax La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. How to do amended tax return on turbotax ) y descendientes directos (hijos, nietos, etc. How to do amended tax return on turbotax ). How to do amended tax return on turbotax Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. How to do amended tax return on turbotax Cualquier persona que la use a un precio menor que el precio justo de alquiler. How to do amended tax return on turbotax Vivienda principal. How to do amended tax return on turbotax Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. How to do amended tax return on turbotax Acuerdo de financiación de patrimonio neto compartido. How to do amended tax return on turbotax Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). How to do amended tax return on turbotax Donación del uso de propiedad. How to do amended tax return on turbotax Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. How to do amended tax return on turbotax Ejemplos. How to do amended tax return on turbotax Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. How to do amended tax return on turbotax Usted y su vecino son copropietarios de un condominio en la playa. How to do amended tax return on turbotax El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. How to do amended tax return on turbotax Nadie usó el condominio como vivienda principal. How to do amended tax return on turbotax Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. How to do amended tax return on turbotax Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. How to do amended tax return on turbotax Ejemplo 2. How to do amended tax return on turbotax Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. How to do amended tax return on turbotax Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. How to do amended tax return on turbotax Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. How to do amended tax return on turbotax Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. How to do amended tax return on turbotax Ejemplo 3. How to do amended tax return on turbotax Usted posee una propiedad de alquiler que le arrienda a su hijo. How to do amended tax return on turbotax Su hijo no tiene interés financiero en esta propiedad. How to do amended tax return on turbotax La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. How to do amended tax return on turbotax El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. How to do amended tax return on turbotax Ejemplo 4. How to do amended tax return on turbotax Usted le alquila su casa de playa a Josué. How to do amended tax return on turbotax Josué le alquila a usted su casa en las montañas. How to do amended tax return on turbotax Cada uno paga un precio justo de alquiler. How to do amended tax return on turbotax Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. How to do amended tax return on turbotax Días usados para reparaciones y mantenimiento. How to do amended tax return on turbotax Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. How to do amended tax return on turbotax No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. How to do amended tax return on turbotax Días usados como vivienda principal antes o después de alquilar. How to do amended tax return on turbotax Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. How to do amended tax return on turbotax No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. How to do amended tax return on turbotax Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. How to do amended tax return on turbotax Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. How to do amended tax return on turbotax Ejemplos. How to do amended tax return on turbotax Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. How to do amended tax return on turbotax Ejemplo 1. How to do amended tax return on turbotax Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. How to do amended tax return on turbotax Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. How to do amended tax return on turbotax Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). How to do amended tax return on turbotax Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. How to do amended tax return on turbotax En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. How to do amended tax return on turbotax El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. How to do amended tax return on turbotax Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. How to do amended tax return on turbotax El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). How to do amended tax return on turbotax Ejemplo 2. How to do amended tax return on turbotax Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). How to do amended tax return on turbotax Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. How to do amended tax return on turbotax Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. How to do amended tax return on turbotax El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. How to do amended tax return on turbotax Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). How to do amended tax return on turbotax Ejemplo 3. How to do amended tax return on turbotax Usted es dueño de un condominio en un lugar turístico. How to do amended tax return on turbotax Lo alquiló a un precio justo de alquiler por 170 días durante el año. How to do amended tax return on turbotax Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. How to do amended tax return on turbotax De hecho, la familia de usted usó el condominio por 10 de esos días. How to do amended tax return on turbotax Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). How to do amended tax return on turbotax Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. How to do amended tax return on turbotax Su familia también usó el condominio por otros 7 días durante el año. How to do amended tax return on turbotax Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. How to do amended tax return on turbotax Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). How to do amended tax return on turbotax Uso de alquiler mínimo. How to do amended tax return on turbotax Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. How to do amended tax return on turbotax Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. How to do amended tax return on turbotax Límite sobre las deducciones. How to do amended tax return on turbotax Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. How to do amended tax return on turbotax En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. How to do amended tax return on turbotax Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. How to do amended tax return on turbotax Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. How to do amended tax return on turbotax Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. How to do amended tax return on turbotax Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. How to do amended tax return on turbotax Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. How to do amended tax return on turbotax Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. How to do amended tax return on turbotax Propiedad usada para fines personales. How to do amended tax return on turbotax Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. How to do amended tax return on turbotax Propiedad no usada como vivienda. How to do amended tax return on turbotax Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. How to do amended tax return on turbotax Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . How to do amended tax return on turbotax Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. How to do amended tax return on turbotax Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. How to do amended tax return on turbotax Vea Límites sobre las Pérdidas de Alquiler , más adelante. How to do amended tax return on turbotax Propiedad usada como vivienda, y alquilada menos de 15 días. How to do amended tax return on turbotax Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). How to do amended tax return on turbotax No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. How to do amended tax return on turbotax Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). How to do amended tax return on turbotax Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. How to do amended tax return on turbotax Propiedad usada como vivienda, y alquilada 15 días o más. How to do amended tax return on turbotax Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. How to do amended tax return on turbotax Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . How to do amended tax return on turbotax Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. How to do amended tax return on turbotax Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. How to do amended tax return on turbotax No necesitará usar la Hoja de Trabajo 9-1. How to do amended tax return on turbotax Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. How to do amended tax return on turbotax Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. How to do amended tax return on turbotax Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. How to do amended tax return on turbotax Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. How to do amended tax return on turbotax Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. How to do amended tax return on turbotax No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. How to do amended tax return on turbotax Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. How to do amended tax return on turbotax La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. How to do amended tax return on turbotax Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. How to do amended tax return on turbotax Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. How to do amended tax return on turbotax Impuesto mínimo alternativo. How to do amended tax return on turbotax Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. How to do amended tax return on turbotax La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). How to do amended tax return on turbotax Declaración de la cantidad correcta de depreciación. How to do amended tax return on turbotax Usted debería declarar la cantidad correcta de depreciación cada año tributario. How to do amended tax return on turbotax Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. How to do amended tax return on turbotax Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. How to do amended tax return on turbotax S. How to do amended tax return on turbotax Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. How to do amended tax return on turbotax Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. How to do amended tax return on turbotax Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. How to do amended tax return on turbotax Cambio de método contable para deducir depreciación no declarada. How to do amended tax return on turbotax Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. How to do amended tax return on turbotax En algunos casos, puede recibir autorización automática. How to do amended tax return on turbotax Para más información, vea el capítulo 1 de la Publicación 946, en inglés. How to do amended tax return on turbotax Terreno. How to do amended tax return on turbotax No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. How to do amended tax return on turbotax Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. How to do amended tax return on turbotax Información adicional. How to do amended tax return on turbotax Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. How to do amended tax return on turbotax Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. How to do amended tax return on turbotax Tiene que considerar estas reglas en el mismo orden a continuación. How to do amended tax return on turbotax Reglas sobre el monto de riesgo. How to do amended tax return on turbotax Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. How to do amended tax return on turbotax Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. How to do amended tax return on turbotax Límites sobre las actividades pasivas. How to do amended tax return on turbotax Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. How to do amended tax return on turbotax Sin embargo, existen excepciones. How to do amended tax return on turbotax Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. How to do amended tax return on turbotax Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. How to do amended tax return on turbotax Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. How to do amended tax return on turbotax Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. How to do amended tax return on turbotax Vea la Publicación 925, en inglés, para más información. How to do amended tax return on turbotax Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. How to do amended tax return on turbotax En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. How to do amended tax return on turbotax Límites sobre las deducciones y los créditos de actividades pasivas. How to do amended tax return on turbotax Las deducciones o pérdidas generadas por actividades pasivas están limitadas. How to do amended tax return on turbotax Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. How to do amended tax return on turbotax Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. How to do amended tax return on turbotax Toda pérdida o crédito excedente se traspasa al año tributario siguiente. How to do amended tax return on turbotax Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. How to do amended tax return on turbotax Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. How to do amended tax return on turbotax Agentes de bienes raíces. How to do amended tax return on turbotax Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. How to do amended tax return on turbotax Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. How to do amended tax return on turbotax Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. How to do amended tax return on turbotax Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. How to do amended tax return on turbotax En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. How to do amended tax return on turbotax Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. How to do amended tax return on turbotax Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. How to do amended tax return on turbotax De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. How to do amended tax return on turbotax Participación activa. How to do amended tax return on turbotax Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). How to do amended tax return on turbotax Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. How to do amended tax return on turbotax Descuento especial máximo. How to do amended tax return on turbotax El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. How to do amended tax return on turbotax Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. How to do amended tax return on turbotax Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. How to do amended tax return on turbotax Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. How to do amended tax return on turbotax Información adicional. How to do amended tax return on turbotax Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. How to do amended tax return on turbotax Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). How to do amended tax return on turbotax Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. How to do amended tax return on turbotax Consulte Alquiler sin Fines de Lucro , anteriormente. How to do amended tax return on turbotax Prestación de servicios sustanciales. How to do amended tax return on turbotax Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. How to do amended tax return on turbotax Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. How to do amended tax return on turbotax Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. How to do amended tax return on turbotax Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). How to do amended tax return on turbotax Use el Formulario 1065, U. How to do amended tax return on turbotax S. How to do amended tax return on turbotax Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). How to do amended tax return on turbotax Empresa conjunta que reúne los requisitos. How to do amended tax return on turbotax Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. How to do amended tax return on turbotax En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. How to do amended tax return on turbotax Para más información, vea la Publicación 527, en inglés. How to do amended tax return on turbotax Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. How to do amended tax return on turbotax Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. How to do amended tax return on turbotax Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). How to do amended tax return on turbotax Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. How to do amended tax return on turbotax En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). How to do amended tax return on turbotax Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. How to do amended tax return on turbotax , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). How to do amended tax return on turbotax Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. How to do amended tax return on turbotax Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. How to do amended tax return on turbotax Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. How to do amended tax return on turbotax Complete las líneas 1 y 2 para cada propiedad. How to do amended tax return on turbotax No obstante, llene las líneas 23a a 26 solamente en un Anexo E. How to do amended tax return on turbotax En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. How to do amended tax return on turbotax Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. How to do amended tax return on turbotax Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. How to do amended tax return on turbotax Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. How to do amended tax return on turbotax Vea Reglas sobre el Monto de Riesgo , anteriormente. How to do amended tax return on turbotax También vea la Publicación 925, en inglés. How to do amended tax return on turbotax Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. How to do amended tax return on turbotax Vea Límites sobre las Actividades Pasivas , anteriormente. How to do amended tax return on turbotax La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. How to do amended tax return on turbotax Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. How to do amended tax return on turbotax También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). How to do amended tax return on turbotax Hoja de Trabajo 9-1. How to do amended tax return on turbotax Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . How to do amended tax return on turbotax ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. How to do amended tax return on turbotax Porcentaje del Uso de Alquiler A. How to do amended tax return on turbotax Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. How to do amended tax return on turbotax B. How to do amended tax return on turbotax Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. How to do amended tax return on turbotax C. How to do amended tax return on turbotax Número total de días de uso de alquiler. How to do amended tax return on turbotax Reste la línea B de la línea A C. How to do amended tax return on turbotax D. How to do amended tax return on turbotax Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. How to do amended tax return on turbotax E. How to do amended tax return on turbotax Total de días de uso de alquiler y de uso personal. How to do amended tax return on turbotax Sume las líneas C y D E. How to do amended tax return on turbotax F. How to do amended tax return on turbotax Porcentaje de gastos permitidos de alquiler. How to do amended tax return on turbotax Divida la línea C por la línea E F. How to do amended tax return on turbotax PARTE II. How to do amended tax return on turbotax Gastos de Alquiler Permisibles 1. How to do amended tax return on turbotax Anote los alquileres recibidos 1. How to do amended tax return on turbotax 2a. How to do amended tax return on turbotax Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. How to do amended tax return on turbotax b. How to do amended tax return on turbotax Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. How to do amended tax return on turbotax c. How to do amended tax return on turbotax Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. How to do amended tax return on turbotax d. How to do amended tax return on turbotax Anote los gastos directos de alquiler (vea las instrucciones) d. How to do amended tax return on turbotax e. How to do amended tax return on turbotax Gastos de alquiler totalmente deducibles. How to do amended tax return on turbotax Sume las líneas 2a a 2d. How to do amended tax return on turbotax Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. How to do amended tax return on turbotax 3. How to do amended tax return on turbotax Reste la línea 2e de la línea 1. How to do amended tax return on turbotax Si es cero o menos, anote −0− 3. How to do amended tax return on turbotax 4a. How to do amended tax return on turbotax Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. How to do amended tax return on turbotax b. How to do amended tax return on turbotax Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. How to do amended tax return on turbotax c. How to do amended tax return on turbotax Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. How to do amended tax return on turbotax d. How to do amended tax return on turbotax Sume las líneas 4a a 4c d. How to do amended tax return on turbotax e. How to do amended tax return on turbotax Gastos permisibles. How to do amended tax return on turbotax Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. How to do amended tax return on turbotax 5. How to do amended tax return on turbotax Reste la línea 4e de la línea 3. How to do amended tax return on turbotax Si es cero o menos, anote −0− 5. How to do amended tax return on turbotax 6a. How to do amended tax return on turbotax Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. How to do amended tax return on turbotax b. How to do amended tax return on turbotax Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. How to do amended tax return on turbotax c. How to do amended tax return on turbotax Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. How to do amended tax return on turbotax d. How to do amended tax return on turbotax Sume las líneas 6a a 6c d. How to do amended tax return on turbotax e. How to do amended tax return on turbotax Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. How to do amended tax return on turbotax Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. How to do amended tax return on turbotax PARTE III. How to do amended tax return on turbotax Gastos no Permitidos Trasladados al Año Siguiente 7a. How to do amended tax return on turbotax Gastos de funcionamiento a trasladarse al año siguiente. How to do amended tax return on turbotax Reste la línea 4e de la línea 4d 7a. How to do amended tax return on turbotax b. How to do amended tax return on turbotax Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. How to do amended tax return on turbotax Reste la línea 6e de la línea 6d b. How to do amended tax return on turbotax Instrucciones de la Hoja de Trabajo 9-1. How to do amended tax return on turbotax Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. How to do amended tax return on turbotax Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. How to do amended tax return on turbotax Línea 2a. How to do amended tax return on turbotax Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. How to do amended tax return on turbotax No incluya intereses sobre un préstamo que no benefició a la unidad habitable. How to do amended tax return on turbotax Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. How to do amended tax return on turbotax Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. How to do amended tax return on turbotax Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. How to do amended tax return on turbotax Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. How to do amended tax return on turbotax Vea las Instrucciones del Anexo A. How to do amended tax return on turbotax No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. How to do amended tax return on turbotax Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. How to do amended tax return on turbotax Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. How to do amended tax return on turbotax Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. How to do amended tax return on turbotax En vez de esto, calcule la parte personal en un Anexo A distinto. How to do amended tax return on turbotax Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. How to do amended tax return on turbotax Línea 2c. How to do amended tax return on turbotax Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. How to do amended tax return on turbotax Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. How to do amended tax return on turbotax Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. How to do amended tax return on turbotax En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. How to do amended tax return on turbotax Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. How to do amended tax return on turbotax Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. How to do amended tax return on turbotax En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. How to do amended tax return on turbotax Línea 2d. How to do amended tax return on turbotax Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. How to do amended tax return on turbotax Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. How to do amended tax return on turbotax También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. How to do amended tax return on turbotax Línea 2e. How to do amended tax return on turbotax Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. How to do amended tax return on turbotax Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. How to do amended tax return on turbotax Línea 4b. How to do amended tax return on turbotax En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. How to do amended tax return on turbotax Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. How to do amended tax return on turbotax No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). How to do amended tax return on turbotax Línea 4e. How to do amended tax return on turbotax Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. How to do amended tax return on turbotax * Línea 6a. How to do amended tax return on turbotax Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. How to do amended tax return on turbotax A. How to do amended tax return on turbotax Anote la cantidad de la línea 10 del Formulario 4684 B. How to do amended tax return on turbotax Anote la parte de alquiler de la línea A C. How to do amended tax return on turbotax Anote la cantidad de la línea 2c de esta hoja de trabajo D. How to do amended tax return on turbotax Reste la línea C de la línea B. How to do amended tax return on turbotax Anote el resultado aquí y en la línea 6a de esta hoja de trabajo Línea 6e. How to do amended tax return on turbotax Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. How to do amended tax return on turbotax * *Asignación de la deducción limitada. How to do amended tax return on turbotax Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. How to do amended tax return on turbotax Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. How to do amended tax return on turbotax Skip Navigation
How to do amended tax return on turbotax Publication 51 - Main Content Table of Contents 1. How to do amended tax return on turbotax Taxpayer Identification NumbersWhen you receive your EIN. How to do amended tax return on turbotax Registering for SSNVS. How to do amended tax return on turbotax 2. How to do amended tax return on turbotax Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. How to do amended tax return on turbotax Wages and Other Compensation 4. How to do amended tax return on turbotax Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. How to do amended tax return on turbotax Federal Income Tax WithholdingImplementation of lock-in letter. How to do amended tax return on turbotax Seasonal employees and employees not currently performing services. How to do amended tax return on turbotax Termination and re-hire of employees. How to do amended tax return on turbotax How To Figure Federal Income Tax Withholding 6. How to do amended tax return on turbotax Required Notice to Employees About Earned Income Credit (EIC) 7. How to do amended tax return on turbotax Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. How to do amended tax return on turbotax Form 943 9. How to do amended tax return on turbotax Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. How to do amended tax return on turbotax Federal Unemployment (FUTA) Tax 11. How to do amended tax return on turbotax Reconciling Wage Reporting Forms 13. How to do amended tax return on turbotax Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. How to do amended tax return on turbotax Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. How to do amended tax return on turbotax Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. How to do amended tax return on turbotax Employer identification number (EIN). How to do amended tax return on turbotax An employer identification number (EIN) is a nine-digit number that the IRS issues. How to do amended tax return on turbotax The digits are arranged as follows: 00-0000000. How to do amended tax return on turbotax It is used to identify the tax accounts of employers and certain others who have no employees. How to do amended tax return on turbotax Use your EIN on all of the items that you send to the IRS and SSA. How to do amended tax return on turbotax If you do not have an EIN, you may apply for one online. How to do amended tax return on turbotax Visit IRS. How to do amended tax return on turbotax gov and click on the Apply for an EIN Online link under Tools. How to do amended tax return on turbotax You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How to do amended tax return on turbotax Do not use a SSN in place of an EIN. How to do amended tax return on turbotax If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. How to do amended tax return on turbotax If you took over another employer's business, do not use that employer's EIN. How to do amended tax return on turbotax You should have only one EIN. How to do amended tax return on turbotax If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How to do amended tax return on turbotax Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. How to do amended tax return on turbotax The IRS will tell you which EIN to use. How to do amended tax return on turbotax For more information, see Publication 1635 or Publication 583. How to do amended tax return on turbotax When you receive your EIN. How to do amended tax return on turbotax If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). How to do amended tax return on turbotax You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. How to do amended tax return on turbotax Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. How to do amended tax return on turbotax If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. How to do amended tax return on turbotax Social security number (SSN). How to do amended tax return on turbotax An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. How to do amended tax return on turbotax You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. How to do amended tax return on turbotax Do not accept a social security card that says “Not valid for employment. How to do amended tax return on turbotax ” A social security number issued with this legend does not permit employment. How to do amended tax return on turbotax You may, but are not required to, photocopy the social security card if the employee provides it. How to do amended tax return on turbotax If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. How to do amended tax return on turbotax See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. How to do amended tax return on turbotax Applying for a social security card. How to do amended tax return on turbotax Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. How to do amended tax return on turbotax You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. How to do amended tax return on turbotax socialsecurity. How to do amended tax return on turbotax gov/online/ss-5. How to do amended tax return on turbotax html. How to do amended tax return on turbotax The employee must complete and sign Form SS-5; it cannot be filed by the employer. How to do amended tax return on turbotax You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. How to do amended tax return on turbotax Applying for a social security number. How to do amended tax return on turbotax If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. How to do amended tax return on turbotax If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. How to do amended tax return on turbotax When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. How to do amended tax return on turbotax Furnish Copies B, C, and 2 of Form W-2c to the employee. How to do amended tax return on turbotax Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. How to do amended tax return on turbotax For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. How to do amended tax return on turbotax socialsecurity. How to do amended tax return on turbotax gov/employer. How to do amended tax return on turbotax Advise your employee to correct the SSN on his or her original Form W-2. How to do amended tax return on turbotax Correctly record the employee's name and SSN. How to do amended tax return on turbotax Record the name and number of each employee as they are shown on the employee's social security card. How to do amended tax return on turbotax If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. How to do amended tax return on turbotax Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. How to do amended tax return on turbotax If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. How to do amended tax return on turbotax It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. How to do amended tax return on turbotax IRS individual taxpayer identification numbers (ITINs) for aliens. How to do amended tax return on turbotax Do not accept an ITIN in place of an SSN for employee identification or for work. How to do amended tax return on turbotax An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. How to do amended tax return on turbotax S. How to do amended tax return on turbotax employment. How to do amended tax return on turbotax The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). How to do amended tax return on turbotax However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). How to do amended tax return on turbotax An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. How to do amended tax return on turbotax If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. How to do amended tax return on turbotax Do not use an ITIN in place of an SSN on Form W-2. How to do amended tax return on turbotax Verification of social security numbers. How to do amended tax return on turbotax Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. How to do amended tax return on turbotax Visit www. How to do amended tax return on turbotax socialsecurity. How to do amended tax return on turbotax gov/employer/ssnv. How to do amended tax return on turbotax htm for more information. How to do amended tax return on turbotax Registering for SSNVS. How to do amended tax return on turbotax You must register online and receive authorization from your employer to use SSNVS. How to do amended tax return on turbotax To register, visit SSA's website at www. How to do amended tax return on turbotax socialsecurity. How to do amended tax return on turbotax gov/employer and click on the Business Services Online link. How to do amended tax return on turbotax Follow the registration instructions to obtain a user identification (ID) and password. How to do amended tax return on turbotax You will need to provide the following information about yourself and your company. How to do amended tax return on turbotax Name. How to do amended tax return on turbotax SSN. How to do amended tax return on turbotax Date of birth. How to do amended tax return on turbotax Type of employer. How to do amended tax return on turbotax EIN. How to do amended tax return on turbotax Company name, address, and telephone number. How to do amended tax return on turbotax Email address. How to do amended tax return on turbotax When you have completed the online registration process, SSA will mail a one-time activation code to your employer. How to do amended tax return on turbotax You must enter the activation code online to use SSNVS. How to do amended tax return on turbotax 2. How to do amended tax return on turbotax Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. How to do amended tax return on turbotax See Publication 15-A for details on statutory employees and nonemployees. How to do amended tax return on turbotax Employee status under common law. How to do amended tax return on turbotax Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How to do amended tax return on turbotax This is so even when you give the employee freedom of action. How to do amended tax return on turbotax What matters is that you have the right to control the details of how the services are performed. How to do amended tax return on turbotax See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How to do amended tax return on turbotax If an employer-employee relationship exists, it does not matter what it is called. How to do amended tax return on turbotax The employee may be called an agent or independent contractor. How to do amended tax return on turbotax It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. How to do amended tax return on turbotax You are responsible for withholding and paying employment taxes for your employees. How to do amended tax return on turbotax You are also required to file employment tax returns. How to do amended tax return on turbotax These requirements do not apply to amounts that you pay to independent contractors. How to do amended tax return on turbotax The rules discussed in this publication apply only to workers who are your employees. How to do amended tax return on turbotax In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How to do amended tax return on turbotax For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. How to do amended tax return on turbotax Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. How to do amended tax return on turbotax The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. How to do amended tax return on turbotax Crew Leaders If you are a crew leader, you are an employer of farmworkers. How to do amended tax return on turbotax A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. How to do amended tax return on turbotax If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. How to do amended tax return on turbotax For FUTA tax rules, see section 10. How to do amended tax return on turbotax Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. How to do amended tax return on turbotax See Publication 541, Partnerships, for more details. How to do amended tax return on turbotax The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. How to do amended tax return on turbotax Exception—Qualified joint venture. How to do amended tax return on turbotax For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. How to do amended tax return on turbotax A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). How to do amended tax return on turbotax To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. How to do amended tax return on turbotax Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. How to do amended tax return on turbotax Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. How to do amended tax return on turbotax If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. How to do amended tax return on turbotax Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. How to do amended tax return on turbotax However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. How to do amended tax return on turbotax Note. How to do amended tax return on turbotax If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. How to do amended tax return on turbotax For more information on qualified joint ventures, visit IRS. How to do amended tax return on turbotax gov and enter “qualified joint venture” in the search box. How to do amended tax return on turbotax Exception—Community income. How to do amended tax return on turbotax If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. How to do amended tax return on turbotax S. How to do amended tax return on turbotax possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. How to do amended tax return on turbotax You may still make an election to be taxed as a qualified joint venture instead of a partnership. How to do amended tax return on turbotax See Exception—Qualified joint venture , earlier in this section. How to do amended tax return on turbotax 3. How to do amended tax return on turbotax Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. How to do amended tax return on turbotax You may also be required to withhold, deposit, and report Additional Medicare Tax. How to do amended tax return on turbotax See section 4 for more information. How to do amended tax return on turbotax If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How to do amended tax return on turbotax You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. How to do amended tax return on turbotax FUTA tax is discussed in section 10. How to do amended tax return on turbotax Cash wages include checks, money orders, etc. How to do amended tax return on turbotax Do not count as cash wages the value of food, lodging, and other noncash items. How to do amended tax return on turbotax For more information on what payments are considered taxable wages, see Publication 15 (Circular E). How to do amended tax return on turbotax Commodity wages. How to do amended tax return on turbotax Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. How to do amended tax return on turbotax However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. How to do amended tax return on turbotax These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. How to do amended tax return on turbotax Other compensation. How to do amended tax return on turbotax Publications 15-A and 15-B discuss other forms of compensation that may be taxable. How to do amended tax return on turbotax Family members. How to do amended tax return on turbotax Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. How to do amended tax return on turbotax However, certain exemptions may apply for your child, spouse, or parent. How to do amended tax return on turbotax See the table, How Do Employment Taxes Apply to Farmwork , in section 12. How to do amended tax return on turbotax Household employees. How to do amended tax return on turbotax The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. How to do amended tax return on turbotax Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. How to do amended tax return on turbotax Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. How to do amended tax return on turbotax For more information, see Publication 926, Household Employer's Tax Guide. How to do amended tax return on turbotax Wages for household work may not be a deductible farm expense. How to do amended tax return on turbotax See Publication 225, Farmer's Tax Guide. How to do amended tax return on turbotax Share farmers. How to do amended tax return on turbotax You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. How to do amended tax return on turbotax Compensation paid to H-2A visa holders. How to do amended tax return on turbotax Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. How to do amended tax return on turbotax On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to do amended tax return on turbotax An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to do amended tax return on turbotax In that case, the worker must give the employer a completed Form W-4. How to do amended tax return on turbotax Federal income tax withheld should be reported in box 2 of Form W-2. How to do amended tax return on turbotax These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to do amended tax return on turbotax For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How to do amended tax return on turbotax 4. How to do amended tax return on turbotax Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. How to do amended tax return on turbotax You may also be required to withhold Additional Medicare Tax. How to do amended tax return on turbotax For more information, see Additional Medicare Tax withholding , later. How to do amended tax return on turbotax The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. How to do amended tax return on turbotax You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). How to do amended tax return on turbotax The $150 test applies separately to each farmworker that you employ. How to do amended tax return on turbotax If you employ a family of workers, each member is treated separately. How to do amended tax return on turbotax Do not count wages paid by other employers. How to do amended tax return on turbotax The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. How to do amended tax return on turbotax Exceptions. How to do amended tax return on turbotax The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. How to do amended tax return on turbotax Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. How to do amended tax return on turbotax Social Security and Medicare Tax Withholding The social security tax rate is 6. How to do amended tax return on turbotax 2%, for both the employee and employer, on the first $117,000 paid to each employee. How to do amended tax return on turbotax You must withhold at this rate from each employee and pay a matching amount. How to do amended tax return on turbotax The Medicare tax rate is 1. How to do amended tax return on turbotax 45% each for the employee and employer on all wages. How to do amended tax return on turbotax You must withhold at this rate from each employee and pay a matching amount. How to do amended tax return on turbotax There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. How to do amended tax return on turbotax Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. How to do amended tax return on turbotax For details, see Publication 15-A. How to do amended tax return on turbotax Additional Medicare Tax withholding. How to do amended tax return on turbotax In addition to withholding Medicare tax at 1. How to do amended tax return on turbotax 45%, you must withhold a 0. How to do amended tax return on turbotax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to do amended tax return on turbotax You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to do amended tax return on turbotax Additional Medicare Tax is only imposed on the employee. How to do amended tax return on turbotax There is no employer share of Additional Medicare Tax. How to do amended tax return on turbotax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to do amended tax return on turbotax For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). How to do amended tax return on turbotax For more information on Additional Medicare Tax, visit IRS. How to do amended tax return on turbotax gov and enter “Additional Medicare Tax” in the search box. How to do amended tax return on turbotax Employee share paid by employer. How to do amended tax return on turbotax If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. How to do amended tax return on turbotax If you do not withhold the taxes, however, you must still pay them. How to do amended tax return on turbotax Any employee social security and Medicare taxes that you pay is additional income to the employee. How to do amended tax return on turbotax Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. How to do amended tax return on turbotax Also, do not count the additional income as wages for FUTA tax purposes. How to do amended tax return on turbotax Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. How to do amended tax return on turbotax See section 7 of Publication 15-A. How to do amended tax return on turbotax Withholding social security and Medicare taxes on nonresident alien employees. How to do amended tax return on turbotax In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. How to do amended tax return on turbotax S. How to do amended tax return on turbotax citizen or resident alien. How to do amended tax return on turbotax However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. How to do amended tax return on turbotax Also see Compensation paid to H-2A visa holders in section 3. How to do amended tax return on turbotax Religious exemption. How to do amended tax return on turbotax An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. How to do amended tax return on turbotax This exemption is available only if both the employee and the employer are members of the sect. How to do amended tax return on turbotax For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to do amended tax return on turbotax 5. How to do amended tax return on turbotax Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. How to do amended tax return on turbotax The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. How to do amended tax return on turbotax You may use one of several methods to determine the amount of federal income tax withholding. How to do amended tax return on turbotax They are discussed in section 13. How to do amended tax return on turbotax Form W-4. How to do amended tax return on turbotax To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. How to do amended tax return on turbotax Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. How to do amended tax return on turbotax Advise your employees to use the IRS Withholding Calculator on the IRS website at www. How to do amended tax return on turbotax irs. How to do amended tax return on turbotax gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. How to do amended tax return on turbotax Ask each new employee to give you a signed Form W-4 when starting work. How to do amended tax return on turbotax Make the form effective with the first wage payment. How to do amended tax return on turbotax If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. How to do amended tax return on turbotax Forms in Spanish. How to do amended tax return on turbotax You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How to do amended tax return on turbotax For more information, see Publicación 17(SP). How to do amended tax return on turbotax Effective date of Form W-4. How to do amended tax return on turbotax A Form W-4 remains in effect until the employee gives you a new one. How to do amended tax return on turbotax When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. How to do amended tax return on turbotax Do not adjust withholding retroactively. How to do amended tax return on turbotax If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. How to do amended tax return on turbotax For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. How to do amended tax return on turbotax A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. How to do amended tax return on turbotax Completing Form W-4. How to do amended tax return on turbotax The amount of federal income tax withholding is based on marital status and withholding allowances. How to do amended tax return on turbotax Your employees may not base their withholding amounts on a fixed dollar amount or percentage. How to do amended tax return on turbotax However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. How to do amended tax return on turbotax Employees may claim fewer withholding allowances than they are entitled to claim. How to do amended tax return on turbotax They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. How to do amended tax return on turbotax See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. How to do amended tax return on turbotax Along with Form W-4, you may wish to order Publication 505 for use by your employees. How to do amended tax return on turbotax Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. How to do amended tax return on turbotax If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. How to do amended tax return on turbotax Exemption from federal income tax withholding. How to do amended tax return on turbotax Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. How to do amended tax return on turbotax See the Form W-4 instructions for more information. How to do amended tax return on turbotax However, the wages are still subject to social security and Medicare taxes. How to do amended tax return on turbotax A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. How to do amended tax return on turbotax To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. How to do amended tax return on turbotax If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. How to do amended tax return on turbotax If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How to do amended tax return on turbotax Withholding income taxes on the wages of nonresident alien employees. How to do amended tax return on turbotax In general, you must withhold federal income taxes on the wages of nonresident alien employees. How to do amended tax return on turbotax However, see Publication 515 for exceptions to this general rule. How to do amended tax return on turbotax Also see Compensation paid to H-2A visa workers in section 3. How to do amended tax return on turbotax Withholding adjustment for nonresident alien employees. How to do amended tax return on turbotax A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. How to do amended tax return on turbotax This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. How to do amended tax return on turbotax See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). How to do amended tax return on turbotax Nonresident alien employee's Form W-4. How to do amended tax return on turbotax When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. How to do amended tax return on turbotax If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. How to do amended tax return on turbotax A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. How to do amended tax return on turbotax Form 8233. How to do amended tax return on turbotax If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. How to do amended tax return on turbotax See Publication 515 for details. How to do amended tax return on turbotax IRS review of requested Forms W-4. How to do amended tax return on turbotax When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. How to do amended tax return on turbotax You may also be directed to send certain Forms W-4 to the IRS. How to do amended tax return on turbotax You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. How to do amended tax return on turbotax Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. How to do amended tax return on turbotax The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. How to do amended tax return on turbotax When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. How to do amended tax return on turbotax After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). How to do amended tax return on turbotax However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). How to do amended tax return on turbotax Initial lock-in letter. How to do amended tax return on turbotax The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. How to do amended tax return on turbotax In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. How to do amended tax return on turbotax You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. How to do amended tax return on turbotax If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. How to do amended tax return on turbotax You may follow any reasonable business practice to furnish the employee copy to the employee. How to do amended tax return on turbotax Implementation of lock-in letter. How to do amended tax return on turbotax When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. How to do amended tax return on turbotax You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. How to do amended tax return on turbotax The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. How to do amended tax return on turbotax Seasonal employees and employees not currently performing services. How to do amended tax return on turbotax If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. How to do amended tax return on turbotax You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. How to do amended tax return on turbotax You reasonably expect the employee to resume services within 12 months of the date of the notice. How to do amended tax return on turbotax The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. How to do amended tax return on turbotax Termination and re-hire of employees. How to do amended tax return on turbotax If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. How to do amended tax return on turbotax You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. How to do amended tax return on turbotax Modification notice. How to do amended tax return on turbotax After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. How to do amended tax return on turbotax The modification notice may change the marital status and/or the number of withholding allowances permitted. How to do amended tax return on turbotax You must withhold federal income tax based on the effective date specified in the modification notice. How to do amended tax return on turbotax New Form W-4 after IRS notice. How to do amended tax return on turbotax After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. How to do amended tax return on turbotax You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. How to do amended tax return on turbotax If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. How to do amended tax return on turbotax If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. How to do amended tax return on turbotax Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. How to do amended tax return on turbotax Substitute Forms W-4. How to do amended tax return on turbotax You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. How to do amended tax return on turbotax Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. How to do amended tax return on turbotax gov to obtain copies of Form W-4. How to do amended tax return on turbotax You may use a substitute version of Form W-4 to meet your business needs. How to do amended tax return on turbotax However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. How to do amended tax return on turbotax At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. How to do amended tax return on turbotax You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. How to do amended tax return on turbotax However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. How to do amended tax return on turbotax Invalid Forms W-4. How to do amended tax return on turbotax Any unauthorized change or addition to Form W-4 makes it invalid. How to do amended tax return on turbotax This includes taking out any language by which the employee certifies that the form is correct. How to do amended tax return on turbotax A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. How to do amended tax return on turbotax An employee who submits a false Form W-4 may be subject to a $500 penalty. How to do amended tax return on turbotax You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. How to do amended tax return on turbotax When you get an invalid Form W-4, do not use it to figure federal income tax withholding. How to do amended tax return on turbotax Tell the employee that it is invalid and ask for another one. How to do amended tax return on turbotax If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. How to do amended tax return on turbotax However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. How to do amended tax return on turbotax For additional information about these rules, see Treasury Decision 9337, 2007-35 I. How to do amended tax return on turbotax R. How to do amended tax return on turbotax B. How to do amended tax return on turbotax 455, available at www. How to do amended tax return on turbotax irs. How to do amended tax return on turbotax gov/irb/2007-35_IRB/ar10. How to do amended tax return on turbotax html. How to do amended tax return on turbotax Amounts exempt from levy on wages, salary, and other income. How to do amended tax return on turbotax If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. How to do amended tax return on turbotax Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. How to do amended tax return on turbotax If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. How to do amended tax return on turbotax How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. How to do amended tax return on turbotax Wage bracket tables. How to do amended tax return on turbotax See section 13 for directions on how to use the tables. How to do amended tax return on turbotax Percentage method. How to do amended tax return on turbotax See section 13 for directions on how to use the percentage method. How to do amended tax return on turbotax Alternative formula tables for percentage method withholding. How to do amended tax return on turbotax See Publication 15-A. How to do amended tax return on turbotax Wage bracket percentage method withholding tables. How to do amended tax return on turbotax See Publication 15-A. How to do amended tax return on turbotax Other alternative methods. How to do amended tax return on turbotax See Publication 15-A. How to do amended tax return on turbotax Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. How to do amended tax return on turbotax If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. How to do amended tax return on turbotax Supplemental wages. How to do amended tax return on turbotax Supplemental wages are wage payments to an employee that are not regular wages. How to do amended tax return on turbotax They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. How to do amended tax return on turbotax Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How to do amended tax return on turbotax If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. How to do amended tax return on turbotax If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. How to do amended tax return on turbotax If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. How to do amended tax return on turbotax Withhold a flat 25% (no other percentage allowed). How to do amended tax return on turbotax If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. How to do amended tax return on turbotax If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. How to do amended tax return on turbotax Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. How to do amended tax return on turbotax Subtract the tax withheld from the regular wages. How to do amended tax return on turbotax Withhold the remaining tax from the supplemental wages. How to do amended tax return on turbotax If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. How to do amended tax return on turbotax If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. How to do amended tax return on turbotax This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. How to do amended tax return on turbotax Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. How to do amended tax return on turbotax See section 7 in Publication 15 (Circular E) for details. How to do amended tax return on turbotax Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. How to do amended tax return on turbotax 6. How to do amended tax return on turbotax Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. How to do amended tax return on turbotax Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. How to do amended tax return on turbotax This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. How to do amended tax return on turbotax You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. How to do amended tax return on turbotax You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. How to do amended tax return on turbotax If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. How to do amended tax return on turbotax If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. How to do amended tax return on turbotax If Form W-2 is not required, you must notify the employee by February 7, 2014. How to do amended tax return on turbotax 7. How to do amended tax return on turbotax Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. How to do amended tax return on turbotax You must use electronic funds transfer to make all federal tax deposits. How to do amended tax return on turbotax See How To Deposit , later in this section. How to do amended tax return on turbotax The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. How to do amended tax return on turbotax For more information, see COBRA premium assistance credit under Introduction. How to do amended tax return on turbotax Payment with return. How to do amended tax return on turbotax You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. How to do amended tax return on turbotax You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. How to do amended tax return on turbotax However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. How to do amended tax return on turbotax You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. How to do amended tax return on turbotax This payment may be $2,500 or more. How to do amended tax return on turbotax Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. How to do amended tax return on turbotax Semiweekly schedule depositors must timely deposit the amount. How to do amended tax return on turbotax See Accuracy of Deposits Rule and How To Deposit, later in this section. How to do amended tax return on turbotax When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. How to do amended tax return on turbotax See Employers of Both Farm and Nonfarm Workers, later in this section. How to do amended tax return on turbotax The rules for determining when to deposit Form 943 taxes are discussed below. How to do amended tax return on turbotax See section 10 for the separate rules that apply to FUTA tax. How to do amended tax return on turbotax Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. How to do amended tax return on turbotax The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. How to do amended tax return on turbotax The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). How to do amended tax return on turbotax The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. How to do amended tax return on turbotax If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. How to do amended tax return on turbotax If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. How to do amended tax return on turbotax Lookback period. How to do amended tax return on turbotax The lookback period is the second calendar year preceding the current calendar year. How to do amended tax return on turbotax For example, the lookback period for 2014 is 2012. How to do amended tax return on turbotax Example of deposit schedule based on lookback period. How to do amended tax return on turbotax Rose Co. How to do amended tax return on turbotax reported taxes on Form 943 as follows. How to do amended tax return on turbotax 2012 — $48,000 2013 — $60,000 Rose Co. How to do amended tax return on turbotax is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. How to do amended tax return on turbotax However, for 2015, Rose Co. How to do amended tax return on turbotax is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. How to do amended tax return on turbotax Adjustments to lookback period taxes. How to do amended tax return on turbotax To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). How to do amended tax return on turbotax Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How to do amended tax return on turbotax Example of adjustments. How to do amended tax return on turbotax An employer originally reported total tax of $45,000 for the lookback period in 2012. How to do amended tax return on turbotax The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. How to do amended tax return on turbotax The total tax reported in the lookback period is still $45,000. How to do amended tax return on turbotax The $10,000 adjustment is also not treated as part of the 2014 taxes. How to do amended tax return on turbotax Deposit period. How to do amended tax return on turbotax The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. How to do amended tax return on turbotax For monthly schedule depositors, the deposit period is a calendar month. How to do amended tax return on turbotax The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. How to do amended tax return on turbotax Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. How to do amended tax return on turbotax You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. How to do amended tax return on turbotax Monthly schedule example. How to do amended tax return on turbotax Red Co. How to do amended tax return on turbotax is a seasonal employer and a monthly schedule depositor. How to do amended tax return on turbotax It pays wages each Friday. How to do amended tax return on turbotax It paid wages during August 2014, but did not pay any wages during September. How to do amended tax return on turbotax Red Co. How to do amended tax return on turbotax must deposit the combined tax liabilities for the August paydays by September 15. How to do amended tax return on turbotax Red Co. How to do amended tax return on turbotax does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. How to do amended tax return on turbotax New employers. How to do amended tax return on turbotax For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. How to do amended tax return on turbotax Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). How to do amended tax return on turbotax Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. How to do amended tax return on turbotax Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. How to do amended tax return on turbotax Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. How to do amended tax return on turbotax Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. How to do amended tax return on turbotax For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. How to do amended tax return on turbotax If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. How to do amended tax return on turbotax Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. How to do amended tax return on turbotax Semiweekly Deposit Schedule IF the payday falls on a. How to do amended tax return on turbotax . How to do amended tax return on turbotax . How to do amended tax return on turbotax THEN deposit taxes by the following. How to do amended tax return on turbotax . How to do amended tax return on turbotax . How to do amended tax return on turbotax Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. How to do amended tax return on turbotax Green, Inc. How to do amended tax return on turbotax , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. How to do amended tax return on turbotax Green, Inc. How to do amended tax return on turbotax , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. How to do amended tax return on turbotax Green, Inc. How to do amended tax return on turbotax 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). How to do amended tax return on turbotax Semiweekly deposit period spanning two quarters. How to do amended tax return on turbotax If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. How to do amended tax return on turbotax For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. How to do amended tax return on turbotax Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). How to do amended tax return on turbotax Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. How to do amended tax return on turbotax A business day is any day other than a Saturday, Sunday, or legal holiday. How to do amended tax return on turbotax For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). How to do amended tax return on turbotax Semiweekly schedule depositors will always have 3 business days to make a deposit. How to do amended tax return on turbotax That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. How to do amended tax return on turbotax For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). How to do amended tax return on turbotax Legal holiday. How to do amended tax return on turbotax The term “legal holiday” means any legal holiday in the District of Columbia. How to do amended tax return on turbotax Legal holidays for 2014 are listed below. How to do amended tax return on turbotax January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. How to do amended tax return on turbotax February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. How to do amended tax return on turbotax For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. How to do amended tax return on turbotax For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. How to do amended tax return on turbotax Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. How to do amended tax return on turbotax However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. How to do amended tax return on turbotax For example, Fir Co. How to do amended tax return on turbotax is a semiweekly schedule depositor. How to do amended tax return on turbotax On Monday, Fir Co. How to do amended tax return on turbotax accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. How to do amended tax return on turbotax On Tuesday, Fir Co. How to do amended tax return on turbotax accumulates additional taxes of $30,000. How to do amended tax return on turbotax Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. How to do amended tax return on turbotax does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). How to do amended tax return on turbotax If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. How to do amended tax return on turbotax Example of the $100,000 next-day deposit rule. How to do amended tax return on turbotax Elm, Inc. How to do amended tax return on turbotax , started its business on May 1, 2014. How to do amended tax return on turbotax Because Elm, Inc. How to do amended tax return on turbotax , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. How to do amended tax return on turbotax , is a monthly schedule depositor. How to do amended tax return on turbotax On May 8, Elm, Inc. How to do amended tax return on turbotax , paid wages for the first time and accumulated taxes of $50,000. How to do amended tax return on turbotax On May 9 (Friday), Elm, Inc. How to do amended tax return on turbotax , paid wages and accumulated taxes of $60,000, for a total of $110,000. How to do amended tax return on turbotax Because Elm, Inc. How to do amended tax return on turbotax , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. How to do amended tax return on turbotax Elm, Inc. How to do amended tax return on turbotax , became a semiweekly schedule depositor on May 10. How to do amended tax return on turbotax It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. How to do amended tax return on turbotax Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. How to do amended tax return on turbotax However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. How to do amended tax return on turbotax Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. How to do amended tax return on turbotax The deposit shortfall is paid or deposited by the shortfall makeup date as described below. How to do amended tax return on turbotax Makeup Date for Deposit Shortfall: Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. How to do amended tax return on turbotax You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. How to do amended tax return on turbotax Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. How to do amended tax return on turbotax For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). How to do amended tax return on turbotax How To Deposit You must deposit employment taxes by electronic funds transfer. How to do amended tax return on turbotax See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. How to do amended tax return on turbotax Electronic deposit requirement. How to do amended tax return on turbotax You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). How to do amended tax return on turbotax Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to do amended tax return on turbotax If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to do amended tax return on turbotax EFTPS is a free service provided by the Department of Treasury. How to do amended tax return on turbotax To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). How to do amended tax return on turbotax You can also visit the EFTPS website at www. How to do amended tax return on turbotax eftps. How to do amended tax return on turbotax gov. How to do amended tax return on turbotax Additional information about EFTPS is also available in Publication 966. How to do amended tax return on turbotax New employers that have a federal tax obligation will be pre-enrolled in EFTPS. How to do amended tax return on turbotax Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. How to do amended tax return on turbotax See When you receive your EIN in section 1 for more information. How to do amended tax return on turbotax Deposit record. How to do amended tax return on turbotax For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. How to do amended tax return on turbotax The number can be used as a receipt or to trace the payment. How to do amended tax return on turbotax Depositing on time. How to do amended tax return on turbotax For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. How to do amended tax return on turbotax m. How to do amended tax return on turbotax Eastern time the day before the date a deposit is due. How to do amended tax return on turbotax If you use a third party to make a deposit on your behalf, they may have different cutoff times. How to do amended tax return on turbotax Same-day payment option. How to do amended tax return on turbotax If you fail to initiate a deposit transaction on EFTPS by 8 p. How to do amended tax return on turbotax m. How to do amended tax return on turbotax Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). How to do amended tax return on turbotax To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. How to do amended tax return on turbotax Please check with your financial institution regarding availability, deadlines, and costs. How to do amended tax return on turbotax Your financial institution may charge you a fee for payments made this way. How to do amended tax return on turbotax To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. How to do amended tax return on turbotax eftps. How to do amended tax return on turbotax gov to download the Same-Day Payment Worksheet. How to do amended tax return on turbotax Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. How to do amended tax return on turbotax The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. How to do amended tax return on turbotax IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. How to do amended tax return on turbotax For amounts not properly deposited or not deposited on time, the penalty rates are shown next. How to do amended tax return on turbotax Penalty Charged for. How to do amended tax return on turbotax . How to do amended tax return on turbotax . How to do amended tax return on turbotax 2% Deposits made 1 to 5 days late. How to do amended tax return on turbotax 5% Deposits made 6 to 15 days late. How to do amended tax return on turbotax 10% Deposits made 16 or more days late. How to do amended tax return on turbotax Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. How to do amended tax return on turbotax 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. How to do amended tax return on turbotax See Payment with return , earlier in this section, for exceptions. How to do amended tax return on turbotax 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. How to do amended tax return on turbotax Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. How to do amended tax return on turbotax Order in which deposits are applied. How to do amended tax return on turbotax Deposits generally are applied to the most recent tax liability within the year. How to do amended tax return on turbotax If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. How to do amended tax return on turbotax Follow the instructions on the penalty notice that you received. How to do amended tax return on turbotax For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. How to do amended tax return on turbotax You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. How to do amended tax return on turbotax irs. How to do amended tax return on turbotax gov/pub/irs-irbs/irb01-50. How to do amended tax return on turbotax pdf. How to do amended tax return on turbotax Example. How to do amended tax return on turbotax Cedar, Inc. How to do amended tax return on turbotax , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. How to do amended tax return on turbotax It does not make the deposit on July 15. How to do amended tax return on turbotax On August 15, Cedar, Inc. How to do amended tax return on turbotax , deposits $2,000. How to do amended tax return on turbotax Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. How to do amended tax return on turbotax Accordingly, $500 of the July 15 liability remains undeposited. How to do amended tax return on turbotax The penalty on this underdeposit will apply as explained above. How to do amended tax return on turbotax Trust fund recovery penalty. How to do amended tax return on turbotax If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. How to do amended tax return on turbotax The penalty is the full amount of the unpaid trust fund tax. How to do amended tax return on turbotax This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. How to do amended tax return on turbotax The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. How to do amended tax return on turbotax A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. How to do amended tax return on turbotax A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. How to do amended tax return on turbotax Willfully means voluntarily, consciously, and intentionally. How to do amended tax return on turbotax A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. How to do amended tax return on turbotax “Average” failure-to-deposit penalty. How to do amended tax return on turbotax IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. How to do amended tax return on turbotax IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. How to do amended tax return on turbotax Completed Form 943, line 17, instead of Form 943-A. How to do amended tax return on turbotax Failed to attach a properly completed Form 943-A. How to do amended tax return on turbotax Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. How to do amended tax return on turbotax IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. How to do amended tax return on turbotax Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. How to do amended tax return on turbotax You can avoid the penalty by reviewing your return before filing it. How to do amended tax return on turbotax Follow these steps before filing your Form 943. How to do amended tax return on turbotax If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. How to do amended tax return on turbotax If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. How to do amended tax return on turbotax Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. How to do amended tax return on turbotax Do not show negative amounts on Form 943, line 17, or Form 943-A. How to do amended tax return on turbotax For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. How to do amended tax return on turbotax Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). How to do amended tax return on turbotax Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. How to do amended tax return on turbotax If a deposit is due, deposi

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