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1040 Es

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1040 Es

1040 es 1. 1040 es   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. 1040 es Generally, each year you will report all income and deduct all out-of-pocket expenses in full. 1040 es The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. 1040 es If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). 1040 es Rental Income In most cases, you must include in your gross income all amounts you receive as rent. 1040 es Rental income is any payment you receive for the use or occupation of property. 1040 es In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. 1040 es When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. 1040 es Most individual taxpayers use the cash method. 1040 es Cash method. 1040 es   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. 1040 es You constructively receive income when it is made available to you, for example, by being credited to your bank account. 1040 es Accrual method. 1040 es    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. 1040 es You generally deduct your expenses when you incur them, rather than when you pay them. 1040 es More information. 1040 es   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. 1040 es Types of Income The following are common types of rental income. 1040 es Advance rent. 1040 es   Advance rent is any amount you receive before the period that it covers. 1040 es Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. 1040 es Example. 1040 es On March 18, 2013, you signed a 10-year lease to rent your property. 1040 es During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. 1040 es You must include $19,200 in your rental income in the first year. 1040 es Canceling a lease. 1040 es   If your tenant pays you to cancel a lease, the amount you receive is rent. 1040 es Include the payment in your income in the year you receive it regardless of your method of accounting. 1040 es Expenses paid by tenant. 1040 es   If your tenant pays any of your expenses, those payments are rental income. 1040 es Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. 1040 es For more information, see Rental Expenses , later. 1040 es Example 1. 1040 es Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. 1040 es Under the terms of the lease, your tenant does not have to pay this bill. 1040 es Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. 1040 es You can deduct the utility payment made by your tenant as a rental expense. 1040 es Example 2. 1040 es While you are out of town, the furnace in your rental property stops working. 1040 es Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. 1040 es Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. 1040 es You can deduct the repair payment made by your tenant as a rental expense. 1040 es Property or services. 1040 es   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. 1040 es   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. 1040 es Example. 1040 es Your tenant is a house painter. 1040 es He offers to paint your rental property instead of paying 2 months rent. 1040 es You accept his offer. 1040 es Include in your rental income the amount the tenant would have paid for 2 months rent. 1040 es You can deduct that same amount as a rental expense for painting your property. 1040 es Security deposits. 1040 es   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. 1040 es But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. 1040 es    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. 1040 es Include it in your income when you receive it. 1040 es Other Sources of Rental Income Lease with option to buy. 1040 es   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. 1040 es If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. 1040 es Part interest. 1040 es   If you own a part interest in rental property, you must report your part of the rental income from the property. 1040 es Rental of property also used as your home. 1040 es   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. 1040 es However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. 1040 es See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 1040 es Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. 1040 es Personal use of rental property. 1040 es   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. 1040 es Also, your rental expense deductions may be limited. 1040 es See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 1040 es Part interest. 1040 es   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. 1040 es Example. 1040 es Roger owns a one-half undivided interest in a rental house. 1040 es Last year he paid $968 for necessary repairs on the property. 1040 es Roger can deduct $484 (50% × $968) as a rental expense. 1040 es He is entitled to reimbursement for the remaining half from the co-owner. 1040 es When To Deduct You generally deduct your rental expenses in the year you pay them. 1040 es If you use the accrual method, see Publication 538 for more information. 1040 es Types of Expenses Listed below are the most common rental expenses. 1040 es Advertising. 1040 es Auto and travel expenses. 1040 es Cleaning and maintenance. 1040 es Commissions. 1040 es Depreciation. 1040 es Insurance. 1040 es Interest (other). 1040 es Legal and other professional fees. 1040 es Local transportation expenses. 1040 es Management fees. 1040 es Mortgage interest paid to banks, etc. 1040 es Points. 1040 es Rental payments. 1040 es Repairs. 1040 es Taxes. 1040 es Utilities. 1040 es Some of these expenses, as well as other less common ones, are discussed below. 1040 es Depreciation. 1040 es   Depreciation is a capital expense. 1040 es It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. 1040 es   You can begin to depreciate rental property when it is ready and available for rent. 1040 es See Placed in Service under When Does Depreciation Begin and End in chapter 2. 1040 es Insurance premiums paid in advance. 1040 es   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. 1040 es You cannot deduct the total premium in the year you pay it. 1040 es See chapter 6 of Publication 535 for information on deductible premiums. 1040 es Interest expense. 1040 es   You can deduct mortgage interest you pay on your rental property. 1040 es When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. 1040 es Chapter 4 of Publication 535 explains mortgage interest in detail. 1040 es Expenses paid to obtain a mortgage. 1040 es   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. 1040 es These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. 1040 es Form 1098, Mortgage Interest Statement. 1040 es   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. 1040 es If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. 1040 es Attach a statement to your return showing the name and address of the other person. 1040 es On the dotted line next to line 13, enter “See attached. 1040 es ” Legal and other professional fees. 1040 es   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. 1040 es For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. 1040 es You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. 1040 es Local benefit taxes. 1040 es   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. 1040 es These charges are nondepreciable capital expenditures and must be added to the basis of your property. 1040 es However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. 1040 es Local transportation expenses. 1040 es   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. 1040 es However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. 1040 es See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. 1040 es   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. 1040 es For 2013, the standard mileage rate for business use is 56. 1040 es 5 cents per mile. 1040 es For more information, see chapter 4 of Publication 463. 1040 es    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. 1040 es In addition, you must complete Form 4562, Part V, and attach it to your tax return. 1040 es Pre-rental expenses. 1040 es   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. 1040 es Rental of equipment. 1040 es   You can deduct the rent you pay for equipment that you use for rental purposes. 1040 es However, in some cases, lease contracts are actually purchase contracts. 1040 es If so, you cannot deduct these payments. 1040 es You can recover the cost of purchased equipment through depreciation. 1040 es Rental of property. 1040 es   You can deduct the rent you pay for property that you use for rental purposes. 1040 es If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. 1040 es Travel expenses. 1040 es   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. 1040 es You must properly allocate your expenses between rental and nonrental activities. 1040 es You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. 1040 es The cost of improvements is recovered by taking depreciation. 1040 es For information on travel expenses, see chapter 1 of Publication 463. 1040 es    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. 1040 es Uncollected rent. 1040 es   If you are a cash basis taxpayer, do not deduct uncollected rent. 1040 es Because you have not included it in your income, it is not deductible. 1040 es   If you use an accrual method, report income when you earn it. 1040 es If you are unable to collect the rent, you may be able to deduct it as a business bad debt. 1040 es See chapter 10 of Publication 535 for more information about business bad debts. 1040 es Vacant rental property. 1040 es   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. 1040 es However, you cannot deduct any loss of rental income for the period the property is vacant. 1040 es Vacant while listed for sale. 1040 es   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. 1040 es If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. 1040 es Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. 1040 es These charges are also called loan origination fees, maximum loan charges, or premium charges. 1040 es Any of these charges (points) that are solely for the use of money are interest. 1040 es Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. 1040 es The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. 1040 es In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). 1040 es The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. 1040 es If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. 1040 es De minimis OID. 1040 es   The OID is de minimis if it is less than one-fourth of 1% (. 1040 es 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). 1040 es   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. 1040 es On a constant-yield basis over the term of the loan. 1040 es On a straight line basis over the term of the loan. 1040 es In proportion to stated interest payments. 1040 es In its entirety at maturity of the loan. 1040 es You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. 1040 es Example. 1040 es Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. 1040 es The loan is to be repaid over 30 years. 1040 es During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. 1040 es When the loan was made, she paid $1,500 in points to the lender. 1040 es The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. 1040 es Carol determines that the points (OID) she paid are de minimis based on the following computation. 1040 es Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. 1040 es 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). 1040 es Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. 1040 es Under the straight line method, she can deduct $50 each year for 30 years. 1040 es Constant-yield method. 1040 es   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. 1040 es   You figure your deduction for the first year in the following manner. 1040 es Determine the issue price of the loan. 1040 es If you paid points on the loan, the issue price generally is the difference between the principal and the points. 1040 es Multiply the result in (1) by the yield to maturity (defined later). 1040 es Subtract any qualified stated interest payments (defined later) from the result in (2). 1040 es This is the OID you can deduct in the first year. 1040 es Yield to maturity (YTM). 1040 es   This rate is generally shown in the literature you receive from your lender. 1040 es If you do not have this information, consult your lender or tax advisor. 1040 es In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. 1040 es Qualified stated interest (QSI). 1040 es   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. 1040 es Example—Year 1. 1040 es The facts are the same as in the previous example. 1040 es The yield to maturity on Carol's loan is 10. 1040 es 2467%, compounded annually. 1040 es She figured the amount of points (OID) she could deduct in 2013 as follows. 1040 es Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . 1040 es 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. 1040 es To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. 1040 es Then follow steps (2) and (3), earlier. 1040 es Example—Year 2. 1040 es Carol figured the deduction for 2014 as follows. 1040 es Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . 1040 es 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. 1040 es    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. 1040 es A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. 1040 es However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. 1040 es Points when loan refinance is more than the previous outstanding balance. 1040 es   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. 1040 es For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. 1040 es Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. 1040 es Improvements. 1040 es   You must capitalize any expense you pay to improve your rental property. 1040 es An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. 1040 es Betterments. 1040 es   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. 1040 es Restoration. 1040 es   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. 1040 es Adaptation. 1040 es   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. 1040 es Separate the costs of repairs and improvements, and keep accurate records. 1040 es You will need to know the cost of improvements when you sell or depreciate your property. 1040 es The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. 1040 es Table 1-1. 1040 es Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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Understanding your CP2057 Notice

You need to file an amended return. We've received information not reported on your tax return.


What you need to do

  • Read your notice carefully — it explains the information we received.
  • File an amended return if the information is correct.
  • If you believe the information is wrong, contact the business or person reporting the information and ask them to correct it.

You may want to...


Answers to Common Questions

What do I need to do?
You need to amend your return if the information we received is correct.

Do I have to amend my return when the information is wrong?
No. Don't file an amended return.

How do I amend my return?
Use the information in the notice to amend your return. Compare it against a copy of your original return. Report the difference or change on Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

How can I find an IRS Taxpayer Assistance Center?
We have centers located throughout the country. Find the center nearest to you.

I don't have a copy of my original return to help me amend it. What can I do?
You can order a transcript of your return. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.

I don't want a transcript of my return. I want a copy. How can I get one?
Did an accountant or some other person prepare your return? You could ask them for a copy.

I can't get a copy of my return from a tax preparer. How else can I get a copy of it?
You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for return requests.

What do I do if the information is wrong?
You don't have to amend your return when the information is wrong. Instead, contact whoever reported the wrong information and ask them to correct it. You don't need to contact us.

Should I contact you to correct wrong information?
You don't have to contact us to explain why the information is wrong. You don't have to reply to your notice.

I reported the information but I reported it incorrectly. Can I call you to correct my return?
We can accept your information over the phone for incorrectly reported information as long as the mistake did not increase or decrease your tax. You should file an amended return when the information was never reported or misreported in a way that had tax consequences.

The information is wrong because someone else is using my name and Social Security number. What can I do?
You can visit our Identity theft information to find out more about what you can do. You also should call us and let us know.

Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements to file your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you've filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040 Es

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