¿Está usted aprovechando el Crédito de Acceso para discapacitados?
Por Tom Copeland. Publicado con su permiso.
Traducido por Fernando Olmedo, focalerta@yahoo.es
¿Sabía usted que hay dos reglas fiscales que benefician a los proveedores de cuidado infantil que gastan dinero cuidando a los niños con discapacidades?
Todos los proveedores de cuidado de niños (ya estén en regla o no) deben cumplir con la Americans with Disabilities Act (ADA).)
Usted debe proporcionar "adaptaciones razonables" a los niños con discapacidades. Estas discapacidades incluyen: parálisis cerebral, sordera, diabetes, alergias, enfermedad emocional o mental, epilepsia, VIH, SIDA, problemas de aprendizaje, ceguera, retraso mental, y muchas más.
La mayoría de los proveedores de cuidado infantil han cuidado de niños con discapacidad durante su carrera. En la gran mayoría de los casos, no es gran problema. En algunas situaciones puede requerir gastar dinero para hacer el hogar más acogedor.
Dichos gastos realizados para cumplir con la ADA pueden incluir: libros en Braille, libros grabados en cinta, barras de apoyo, remodelación del cuarto de baño, puertas más anchas, rampas, etc.
El Crédito Acceso para discapacitados del IRS (Disabled Access Credit) le permite acceder a un crédito fiscal del 50% sobre los referidos gastos entre $ 250 y hasta $ 10.250, para un crédito máximo de $ 5.000.
Use el Formulario 8826 del IRS (Form 8826 Disabled Access Credit) para reclamar este crédito. El crédito no puede ser utilizado para construir una nueva casa. La cuantía del crédito se transfiere al formulario 1040 del IRS.
He aquí un ejemplo: Usted gasta $ 2.000 en remodelar su cuarto de baño mediante la instalación de algunas barras de apoyo junto al inodoro y en la bañera, y ampliando la puerta del baño para que una silla de ruedas pueda entrar. Usted tiene derecho a un crédito fiscal de $ 850 ($ 2,000 - $ 250 dividido entre 2). Este crédito reducirá sus impuestos por $ 1.750. Sin este crédito, usted tendría que depreciar estos artículos durante 39 años.
Deducción de Impuestos por Eliminación de Barreras
Hay un segundo beneficio tributario llamado Deducción de impuestos por la eliminación de barreras (Barrier Removal Tax Deduction.). Esto le permite reclamar una deducción de hasta $ 15.000 para gastos determinados en el Anexo C, en lugar de hacer la depreciación durante varios años.
Los gastos que califican para esta deducción se limitan a la eliminación de barreras arquitectónicas y de transporte como la construcción de una rampa, la remodelación de una casa, o adaptar una camioneta.
He aquí un ejemplo: Usted gasta $ 1.000 en hacer su camioneta accesible para una silla de ruedas. Sin este beneficio fiscal, que tendría que depreciar los 1.000 dólares en 5 años (usando el metodo actual de gastos del vehiculo actual car expenses method).
Si no quiere gastar mucho dinero en la remodelación de su cuarto de baño, usted puede reclamar el crédito por este gasto ($ 1.000 - $ 250 dividido por 2 = $ 375).
Si usted hizo los dos proyectos, sume los gastos totales ($ 3.000) y reste el monto del crédito reclamado ($ 875) = $ 2.125. Esta es la cantidad que se deducirá en el Anexo C.
El aprovechar estos dos beneficios tributarios, puede hacer un poco más fácil el cuidado de los niños con discapacidades.
Are You Taking Advantage of the Disabled Access Credit?
By Tom Copeland. Published with permission.
Did you know that there are two tax rules that benefit family child care providers who spend money caring for children with disabilities?
All child care providers (whether regulated or not) must comply with the Americans with Disabilities Act (ADA).
You must provide "reasonable accommodations" to children with disabilities. Such disabilities include: cerebral palsy, deafness, diabetes, alergies, emotional or mental illness, epilepsy, HIV, AIDS, learning disabilities, blindness, mental retardation, and more.
Most family child care providers have cared for children with disabilities during their career. In the vast majority of cases, it is no big deal. In some situations it may require spending money to make the home more accommodating.
Such expenses made to comply with the ADA can include: Braille books, books on tape, grab bars, bathroom remodeling, wider doorways, ramp, etc.
The IRS Disabled Access Credit allows you to take a 50% tax credit on such expenses over $250 and up to $10,250, for a maximum credit of $5,000.
Use IRS Form 8826 Disabled Access Credit to claim this credit. The credit may not be used to build a new home. The amount of credit from this form gets transferred onto IRS Form 1040.
Here's an example: You spend $2,000 to remodel your bathroom by installing some grab bars next to the toilet and in the bath tub, and widening the bathroom door so a wheelchair can enter. You are entitled to a $875 tax credit ($2,000 - $250 divided by 2). This credit will reduce your taxes by $875. Without this credit, you would have had to depreciate these items over 39 years.
Barrier Removal Tax Deduction
There is a second tax benefit called the Barrier Removal Tax Deduction. This allows you to claim a deduction of up to $15,000 for certain expenses on Schedule Ce, instead of depreciating them over a number of years.
Expenses that qualify for this deduction are limited to removing architectural and transportation barriers such as building a ramp, remodeling a home, or converting a van.
Here's an example: You spend $1,000 to make your van accessible for a wheelchair. Without this tax benefit, you would have to depreciate the $1,000 over 5 years (using the actual car expenses method).
If you didn't spend money on remodeling your bathroom you could claim the credit for this expense ($1,000 - $250 divided by 2 = $375).
If you did both projects, you would add up the total expense ($3,000) and subtract the amount of the credit claimed ($875) = $2,125. This is the amount to be deducted on Schedule C.
By taking advantage of these two tax benefits, you can make caring for children with disabilities a little easier.
Image credit: getagripfl.com
All child care providers (whether regulated or not) must comply with the Americans with Disabilities Act (ADA).
You must provide "reasonable accommodations" to children with disabilities. Such disabilities include: cerebral palsy, deafness, diabetes, alergies, emotional or mental illness, epilepsy, HIV, AIDS, learning disabilities, blindness, mental retardation, and more.
Most family child care providers have cared for children with disabilities during their career. In the vast majority of cases, it is no big deal. In some situations it may require spending money to make the home more accommodating.
Such expenses made to comply with the ADA can include: Braille books, books on tape, grab bars, bathroom remodeling, wider doorways, ramp, etc.
The IRS Disabled Access Credit allows you to take a 50% tax credit on such expenses over $250 and up to $10,250, for a maximum credit of $5,000.
Use IRS Form 8826 Disabled Access Credit to claim this credit. The credit may not be used to build a new home. The amount of credit from this form gets transferred onto IRS Form 1040.
Here's an example: You spend $2,000 to remodel your bathroom by installing some grab bars next to the toilet and in the bath tub, and widening the bathroom door so a wheelchair can enter. You are entitled to a $875 tax credit ($2,000 - $250 divided by 2). This credit will reduce your taxes by $875. Without this credit, you would have had to depreciate these items over 39 years.
Barrier Removal Tax Deduction
There is a second tax benefit called the Barrier Removal Tax Deduction. This allows you to claim a deduction of up to $15,000 for certain expenses on Schedule Ce, instead of depreciating them over a number of years.
Expenses that qualify for this deduction are limited to removing architectural and transportation barriers such as building a ramp, remodeling a home, or converting a van.
Here's an example: You spend $1,000 to make your van accessible for a wheelchair. Without this tax benefit, you would have to depreciate the $1,000 over 5 years (using the actual car expenses method).
If you didn't spend money on remodeling your bathroom you could claim the credit for this expense ($1,000 - $250 divided by 2 = $375).
If you did both projects, you would add up the total expense ($3,000) and subtract the amount of the credit claimed ($875) = $2,125. This is the amount to be deducted on Schedule C.
By taking advantage of these two tax benefits, you can make caring for children with disabilities a little easier.
Image credit: getagripfl.com
