Deducciones fiscales en estados unidos

Publication 535
Cat. No. 15065Z

Contents
Introduction . . . . . . . . . . . . . . . . . . . . . What’s New for 2010 . . . . . . . . . . . . . . . What’s New for 2011 . . . . . . . . . . . . . . . Reminders . . . . . . . . . . . . . . . . . . . . . . 1. Deducting Business Expenses . . . . . . . . . . . . . . . . . . . 2. Employees’ Pay . . . . . . . . . . . . . . . 3. Rent Expense . . . . . .. . . . . . . . . . . 1 2 2 2 2 6 8

Department of the Treasury Internal Revenue Service

Business Expenses
For use in preparing

2010 Returns

4. Interest . . . . . . . . . . . . . . . . . . . . . 11 5. Taxes . . . . . . . . . . . . . . . . . . . . . . 15 6. Insurance . . . . . . . . . . . . . . . . . . . 17 7. Costs You Can Deduct or Capitalize . . . . . . . . . . . . . . . . . . . 218. Amortization . . . . . . . . . . . . . . . . . 26 9. Depletion . . . . . . . . . . . . . . . . . . . . 33 10. Business Bad Debts . . . . . . . . . . . . 38 11. Other Expenses . . . . . . . . . . . . . . . 40 12. How To Get Tax Help . . . . . . . . . . . 46 Index . . . . . . . . . . . . . . . . . . . . . . . . . . 49

Introduction
This publication discusses common business expenses andexplains what is and is not deductible. The general rules for deducting business expenses are discussed in the opening chapter. The chapters that follow cover specific expenses and list other publications and forms you may need. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address: InternalRevenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put“Publications Comment” on the subject line. You can also send us comments from www.irs.gov/formspubs/, select “Comment on Tax Forms and Publications ”under “Information about.” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/formspubs to downloadforms and publications, call 1-800-829-3676, or write to the

Get forms and other information faster and easier by: Internet IRS.gov
Mar 24, 2011

address below and receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. If you have a tax question, check the information available on IRS.govor call 1-800-829-4933. We cannot answer tax questions sent to either of the above addresses.

You can file your tax returns electronically using an IRS e-file option. The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. You can use one of the following IRS e-file options.

Useful Items
You may want to see: Publication t 334 t463 t 525 t 529 t 536 t 538 t 542 t 547 t 587 Tax Guide for Small Business Travel, Entertainment, Gift, and Car Expenses Taxable and Nontaxable Income Miscellaneous Deductions Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Accounting Periods and Methods Corporations Casualties, Disasters, and Thefts Business Use of Your Home (Including Use by Daycare Providers) Passive Activityand At-Risk Rules Home Mortgage Interest Deduction How To Depreciate Property

• Use an authorized IRS e-file provider. • Use a personal computer. • Visit a Volunteer Income Tax Assistance
(VITA) or Tax Counseling for the Elderly (TCE) site. For details on these fast filing methods, see your income tax package. Form 1099 MISC. File Form 1099-MISC, Miscellaneous Income, for each person to...