Part Two - Income/Ingresos

 

About Publication 17 Chapter 5 Useful Items

This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits./Este capítulo abarca la compensación recibida por servicios prestados como empleado, tales como sueldos, salarios y beneficios marginales.

About Publication 17 Chapter 6 Useful Items

This chapter is for employees who receive tips./Este capítulo es para empleados que reciben propinas

About Publication 17 Chapter 7 Useful Items

This chapter discusses different types of interest income, what interest is taxable and what interest is nontaxable, when to report interest income and how to report interest income on your tax return.

About Publication 17 Chapter 8 Useful Items

This chapter discusses the tax treatment of ordinary dividends, capital gain distributions, nondividend distributions, and other distributions you may receive from a corporation or a mutual fund.

About Publication 17 Chapter 9 Useful Items

This chapter discusses rental income and expenses. It also covers personal use of dwelling unit, depreciation, limits on rental losses, and how to report your rental income and expenses.

About Publication 17 Chapter 10 Useful Items

This chapter discusses the tax treatment of distributions you receive from an employee pension or annuity from a qualified plan, a disability retirement, and a purchased commercial annuity./Este capítulo explica el trato tributario de las distribuciones que usted reciba de una pensión o anualidad para empleados de un plan calificado, una jubilación por incapacidad y una anualidad comercial comprada.

About Publication 17 Chapter 11 Useful Items

This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits./Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1.

About Publication 17 Chapter 12 Useful Items

This chapter discusses many kinds of income and explains whether they are taxable or nontaxable./Este capítulo trata sobre varios tipos de ingresos y explica si éstos están sujetos a impuestos o no.