Comprender las auditorías del impuesto sobre la renta

Una auditoría del impuesto federal sobre la renta es una revisión de su declaración de la renta para determinar su exactitud y veracidad. Tenga en cuenta que una auditoría fiscal no es necesariamente una acusación de delito. Al auditarle, el Servicio de Impuestos Internos (IRS) básicamente le está dando la oportunidad de probar o matizar la información que proporcionó en su declaración de impuestos.

For example, consider the Federal tax deduction for charitable contributions. If you’ve indicated that you donated $1,500 to the Goodwill charity, it is up to you to produce the proper documentation to support your claim — in this case, you would likely need to provide a receipt signed by the Goodwill Store’s employee/recipient, as well as an itemized list of what you donated and its value. If you need help assessing the cost of your donation, both Goodwill and The Salvation Army offer fairly detailed “valuation guides” on their websites.

En preparación de la declaración de la renta, it is important to make sure you actually qualify for the tax breaks that you claim. If the IRS notices any discrepancies or misinformation, it’s almost guaranteed that you’ll be audited. The IRS will bring into question your créditos fiscales y deducciones fiscalesy deberá aportar documentación suficiente para demostrarlos. Aquellos que no puedan aportar las pruebas adecuadas para sus reclamaciones tendrán que pagar la diferencia en el impuesto sobre la renta, además de las posibles multas y recargos por demora.

If you receive a notice from the IRS that you’re going to be audited, do not panic. Make sure you first read the letter in its entirety to determine exactly what they’re asking you to do. Note that there are several different types of tax audits and you need to figure out which one applies to you. Depending on your situation, you may want to consider hiring a Tax Audit Defense Representative to help you navigate your case.

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Hay algunas inspecciones fiscales que son relativamente indoloras. Puede ser tan simple como firmar un formulario de impuestos que olvidó endosar, o enviar un formulario de impuestos que no incluyó, lo que se conoce como una "inspección de impuestos". Auditoría de la correspondencia.

Otros tipos de auditorías fiscales requerirán más esfuerzo para resolverse. A Auditoría de campo usually occurs at your place of business or at your representative’s office.  You will be asked to provide supporting documentation for the areas in question. Make sure that your income tax records are neat, thorough, and in order.

En Auditoría de oficinas is held at the IRS office specified in the letter you received. In this case, you (or your representative) are required to attend a meeting where you’ll need to provide the specific tax information/documentation identified in the IRS’ letter. Bring only the documents and supporting information which have been specifically requested.

Within 30 days of an income tax audit, the IRS will provide you the opportunity to either agree with the auditor’s findings or file an appeal (within a specified timeframe).  If you agree with the auditors findings and you owe additional income tax, you must immediately pay that tax along with any interest or penalties due.

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On the other hand, if you disagree with the auditor’s findings, you have the option of making an appeal with the IRS Appeals Office. If you still fail to reach an agreement there, you can take your income tax audit appeal to the U.S. Tax Court, U.S. Claims Court, or U.S. District Court.

Cuando se trata de una auditoría fiscal del IRS, es muy importante recordar que debe responder dentro del plazo especificado en la carta. Para evitar ser auditado en el futuro, haga todo lo posible para mantener buenos registros financieros y asegúrese de que la información sobre su declaración de la renta sea lo más preciso posible.

 

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