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Part Two - Income/Ingresos

5. Wages, Salaries, and Other Earnings/Salarios, Sueldos y Otros Ingresos
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.

6. Tip Income/Ingresos de Propinas
This chapter is for employees who receive tips./Este capítulo es para empleados que reciben propinas

7. Interest Income/Ingresos de Intereses
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.

8. Dividends and Other Distributions/Dividendos y Otras Distribuciones
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.

9. Rental Income and Expenses/Ingresos y Gastos de Alquiler
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.

10. Retirement Plans, Pensions, and Annuities/Planes de Jubilación, Pensiones y Anualidades
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.

11. Social Security and Equivalent Railroad Retirement Benefits/Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios
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.

12. Other Income/Otros Ingresos
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.

Page Last Reviewed or Updated: 07-Sep-2016