RECURSOS FISCALES
Deducción estándar 2025 ( impuestos con vencimiento el 15 de abril)
Estado civil Deducción estándar de 2025
Soltero $15,750.
Casado, declarando por separado $15,750.
Casado, presentando declaración conjunta; viudo/a calificado/a $31,500.
Jefe de familia $23,625.
Cambios en las deducciones detalladas
Los contribuyentes que opten por detallar las deducciones pueden hacerlo presentando el Anexo A (Formulario 1040), Deducciones detalladas . Las deducciones detalladas que los contribuyentes pueden reclamar pueden incluir:
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Impuestos estatales y locales sobre la renta o las ventas.
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Impuestos sobre bienes inmuebles y bienes personales.
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Interés hipotecario de vivienda.
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Pérdidas personales por accidentes y robos a causa de un desastre declarado a nivel federal.
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Donaciones a una organización benéfica calificada.
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Gastos médicos y dentales no reembolsados que excedan el 7,5% del ingreso bruto ajustado.
Algunas deducciones detalladas, como la deducción por impuestos, pueden estar limitadas. Los contribuyentes deben revisar las instrucciones del Anexo A (Formulario 1040) para obtener más información sobre las limitaciones.
Self-Employment Tax
You generally must pay self-employment tax and file Schedule SE (Form 1040 or 1040-SR) if either of the following applies:
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Your net earnings from self-employment are $600 or more (excluding church employee income).
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You have church employee income of $108.28 or more.
What Is Self-Employment Tax?
Self-employment tax consists primarily of Social Security and Medicare taxes for individuals who work for themselves. It is similar to the Social Security and Medicare taxes that are generally withheld from employees’ paychecks.
The self-employment tax rate is 15.3%, consisting of:
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12.4% Social Security tax — Old-Age, Survivors, and Disability Insurance (OASDI)
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2.9% Medicare tax — Hospital Insurance (HI)
For 2025, the first $160,200 of combined wages, tips, and net earnings from self-employment is subject to the Social Security portion of these taxes, including any combination of Social Security tax, self-employment tax, or railroad retirement tax.
Form 1099-K and Other Income Reporting Forms
Businesses and individuals may receive various information returns reporting payments they received during the year. These may include:
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Form 1099-K — Payment Card and Third-Party Network Transactions
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Form 1099-NEC — Nonemployee Compensation
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Form 1099-MISC — Miscellaneous Information
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Other applicable information returns
Form 1099-K
Before 2022, Form 1099-K was generally issued for third-party network transactions when both of the following requirements were met:
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More than 200 transactions occurred during the year, and
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The total amount of those transactions exceeded $20,000.
The American Rescue Plan Act of 2021 changed the reporting requirements for third-party settlement organizations and payment networks. Taxpayers should review the current IRS requirements for the applicable tax year.
Form 1099-MISC
Generally, file Form 1099-MISC, Miscellaneous Information, for each person to whom your business paid:
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At least $10 in royalties or broker payments made in lieu of dividends or tax-exempt interest.
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At least $600 for certain types of payments, including:
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Rents
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Prizes and awards
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Other income payments
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Medical and health care payments
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Crop insurance proceeds
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Cash payments for fish or other aquatic life purchased from someone engaged in the trade or business of catching fish
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Certain payments made under notional principal contracts
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Payments to attorneys
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Fishing boat proceeds
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Direct Sales
Form 1099-MISC may also be required when a business makes direct sales of at least $5,000 of consumer products to a buyer for resale, when the sale is made somewhere other than a permanent retail establishment.
Form 1099-NEC — Nonemployee Compensation
Businesses generally use Form 1099-NEC, Nonemployee Compensation, to report payments made during the year to individuals or businesses for services performed in the course of a trade or business.
Generally, Form 1099-NEC is required when you pay a person or business $600 or more for:
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Services performed by someone who is not your employee
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Services that may include related parts and materials
Businesses should review the current IRS instructions for Form 1099-NEC to determine whether a payment is reportable and whether any exceptions apply.
Specific Instructions for Form 1099-NEC
File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year.
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At least $600 in services performed by someone who is not your employee (including parts and materials)
Deducción estándar 2025 ( impuestos con vencimiento el 15 de abril)
Estado civil Deducción estándar de 2025
Soltero $15,750.
Casado, declarando por separado $15,750.
Casado, presentando declaración conjunta; viudo/a calificado/a $31,500.
Jefe de familia $23,625.
Cambios en las deducciones detalladas
Los contribuyentes que opten por detallar las deducciones pueden hacerlo presentando el Anexo A (Formulario 1040), Deducciones detalladas . Las deducciones detalladas que los contribuyentes pueden reclamar pueden incluir:
-
Impuestos estatales y locales sobre la renta o las ventas.
-
Impuestos sobre bienes inmuebles y bienes personales.
-
Interés hipotecario de vivienda.
-
Pérdidas personales por accidentes y robos a causa de un desastre declarado a nivel federal.
-
Donaciones a una organización benéfica calificada.
-
Gastos médicos y dentales no reembolsados que excedan el 7,5% del ingreso bruto ajustado.
Algunas deducciones detalladas, como la deducción por impuestos, pueden estar limitadas. Los contribuyentes deben revisar las instrucciones del Anexo A (Formulario 1040) para obtener más información sobre las limitaciones.