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2009 1040 Tax Form

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2009 1040 Tax Form

2009 1040 tax form 2. 2009 1040 tax form   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. 2009 1040 tax form Divorce and remarriage. 2009 1040 tax form Annulled marriages. 2009 1040 tax form Head of household or qualifying widow(er) with dependent child. 2009 1040 tax form Considered married. 2009 1040 tax form Same-sex marriage. 2009 1040 tax form Spouse died during the year. 2009 1040 tax form Married persons living apart. 2009 1040 tax form Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. 2009 1040 tax form  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 2009 1040 tax form See Same-sex marriage under Marital Status, later. 2009 1040 tax form Introduction This chapter helps you determine which filing status to use. 2009 1040 tax form There are five filing statuses. 2009 1040 tax form Single. 2009 1040 tax form Married Filing Jointly. 2009 1040 tax form Married Filing Separately. 2009 1040 tax form Head of Household. 2009 1040 tax form Qualifying Widow(er) With Dependent Child. 2009 1040 tax form If more than one filing status applies to you, choose the one that will give you the lowest tax. 2009 1040 tax form You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). 2009 1040 tax form You also use your filing status to determine whether you are eligible to claim certain deductions and credits. 2009 1040 tax form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. 2009 1040 tax form S. 2009 1040 tax form Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2009 1040 tax form Unmarried persons. 2009 1040 tax form   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. 2009 1040 tax form State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2009 1040 tax form Divorced persons. 2009 1040 tax form   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2009 1040 tax form Divorce and remarriage. 2009 1040 tax form   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. 2009 1040 tax form Annulled marriages. 2009 1040 tax form    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. 2009 1040 tax form You must file Form 1040X, Amended U. 2009 1040 tax form S. 2009 1040 tax form Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. 2009 1040 tax form Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. 2009 1040 tax form If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2009 1040 tax form However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. 2009 1040 tax form Head of household or qualifying widow(er) with dependent child. 2009 1040 tax form   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. 2009 1040 tax form See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2009 1040 tax form Married persons. 2009 1040 tax form   If you are considered married, you and your spouse can file a joint return or separate returns. 2009 1040 tax form Considered married. 2009 1040 tax form   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. 2009 1040 tax form You are married and living together as a married couple. 2009 1040 tax form You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. 2009 1040 tax form You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. 2009 1040 tax form You are separated under an interlocutory (not final) decree of divorce. 2009 1040 tax form Same-sex marriage. 2009 1040 tax form   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2009 1040 tax form The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 2009 1040 tax form However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 2009 1040 tax form For more details, see Publication 501. 2009 1040 tax form Spouse died during the year. 2009 1040 tax form   If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2009 1040 tax form   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2009 1040 tax form For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2009 1040 tax form   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2009 1040 tax form Your deceased spouse's filing status is married filing separately for that year. 2009 1040 tax form Married persons living apart. 2009 1040 tax form   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. 2009 1040 tax form If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. 2009 1040 tax form Also, your tax may be lower, and you may be able to claim the earned income credit. 2009 1040 tax form See Head of Household , later. 2009 1040 tax form Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2009 1040 tax form To determine your marital status, see Marital Status , earlier. 2009 1040 tax form Widow(er). 2009 1040 tax form   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2009 1040 tax form You may, however, be able to use another filing status that will give you a lower tax. 2009 1040 tax form See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2009 1040 tax form How to file. 2009 1040 tax form   You can file Form 1040. 2009 1040 tax form If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2009 1040 tax form If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2009 1040 tax form If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2009 1040 tax form Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. 2009 1040 tax form Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. 2009 1040 tax form On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2009 1040 tax form You can file a joint return even if one of you had no income or deductions. 2009 1040 tax form If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. 2009 1040 tax form Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. 2009 1040 tax form If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). 2009 1040 tax form You can choose the method that gives the two of you the lower combined tax. 2009 1040 tax form How to file. 2009 1040 tax form   If you file as married filing jointly, you can use Form 1040. 2009 1040 tax form If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2009 1040 tax form If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2009 1040 tax form If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2009 1040 tax form Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2009 1040 tax form Spouse died. 2009 1040 tax form   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. 2009 1040 tax form See Spouse died during the year under Marital Status, earlier, for more information. 2009 1040 tax form   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. 2009 1040 tax form Divorced persons. 2009 1040 tax form   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. 2009 1040 tax form Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2009 1040 tax form Accounting period. 2009 1040 tax form   Both of you must use the same accounting period, but you can use different accounting methods. 2009 1040 tax form See Accounting Periods and Accounting Methods in chapter 1. 2009 1040 tax form Joint responsibility. 2009 1040 tax form   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2009 1040 tax form This means that if one spouse does not pay the tax due, the other may have to. 2009 1040 tax form Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2009 1040 tax form One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2009 1040 tax form You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. 2009 1040 tax form Divorced taxpayer. 2009 1040 tax form   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2009 1040 tax form This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2009 1040 tax form Relief from joint responsibility. 2009 1040 tax form   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. 2009 1040 tax form You can ask for relief no matter how small the liability. 2009 1040 tax form   There are three types of relief available. 2009 1040 tax form Innocent spouse relief. 2009 1040 tax form Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). 2009 1040 tax form Equitable relief. 2009 1040 tax form    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2009 1040 tax form Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. 2009 1040 tax form Signing a joint return. 2009 1040 tax form   For a return to be considered a joint return, both spouses generally must sign the return. 2009 1040 tax form Spouse died before signing. 2009 1040 tax form   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2009 1040 tax form If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. 2009 1040 tax form Spouse away from home. 2009 1040 tax form   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. 2009 1040 tax form Injury or disease prevents signing. 2009 1040 tax form   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). 2009 1040 tax form ” Be sure to also sign in the space provided for your signature. 2009 1040 tax form Attach a dated statement, signed by you, to the return. 2009 1040 tax form The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. 2009 1040 tax form Signing as guardian of spouse. 2009 1040 tax form   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2009 1040 tax form Spouse in combat zone. 2009 1040 tax form   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. 2009 1040 tax form Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2009 1040 tax form For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. 2009 1040 tax form Other reasons spouse cannot sign. 2009 1040 tax form    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). 2009 1040 tax form Attach the power of attorney (or a copy of it) to your tax return. 2009 1040 tax form You can use Form 2848, Power of Attorney and Declaration of Representative. 2009 1040 tax form Nonresident alien or dual-status alien. 2009 1040 tax form   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2009 1040 tax form However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2009 1040 tax form S. 2009 1040 tax form citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2009 1040 tax form If you do file a joint return, you and your spouse are both treated as U. 2009 1040 tax form S. 2009 1040 tax form residents for the entire tax year. 2009 1040 tax form See chapter 1 of Publication 519. 2009 1040 tax form Married Filing Separately You can choose married filing separately as your filing status if you are married. 2009 1040 tax form This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. 2009 1040 tax form If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. 2009 1040 tax form You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). 2009 1040 tax form This can apply to you even if you are not divorced or legally separated. 2009 1040 tax form If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. 2009 1040 tax form The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2009 1040 tax form See Head of Household , later, for more information. 2009 1040 tax form You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. 2009 1040 tax form However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2009 1040 tax form This way you can make sure you are using the filing status that results in the lowest combined tax. 2009 1040 tax form When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2009 1040 tax form How to file. 2009 1040 tax form   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2009 1040 tax form You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. 2009 1040 tax form You can file Form 1040. 2009 1040 tax form If your taxable income is less than $100,000, you may be able to file Form 1040A. 2009 1040 tax form Select this filing status by checking the box on line 3 of either form. 2009 1040 tax form Enter your spouse's full name and SSN or ITIN in the spaces provided. 2009 1040 tax form If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. 2009 1040 tax form Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2009 1040 tax form Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2009 1040 tax form Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2009 1040 tax form   Your tax rate generally is higher than on a joint return. 2009 1040 tax form Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2009 1040 tax form You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). 2009 1040 tax form If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 2009 1040 tax form For more information about these expenses, the credit, and the exclusion, see chapter 32. 2009 1040 tax form You cannot take the earned income credit. 2009 1040 tax form You cannot take the exclusion or credit for adoption expenses in most cases. 2009 1040 tax form You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. 2009 1040 tax form You cannot exclude any interest income from qualified U. 2009 1040 tax form S. 2009 1040 tax form savings bonds you used for higher education expenses. 2009 1040 tax form If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2009 1040 tax form The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. 2009 1040 tax form Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2009 1040 tax form If your spouse itemizes deductions, you cannot claim the standard deduction. 2009 1040 tax form If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2009 1040 tax form Adjusted gross income (AGI) limits. 2009 1040 tax form   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. 2009 1040 tax form Individual retirement arrangements (IRAs). 2009 1040 tax form   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. 2009 1040 tax form Your deduction is reduced or eliminated if your income is more than a certain amount. 2009 1040 tax form This amount is much lower for married individuals who file separately and lived together at any time during the year. 2009 1040 tax form For more information, see How Much Can You Deduct in chapter 17. 2009 1040 tax form Rental activity losses. 2009 1040 tax form   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. 2009 1040 tax form This is called a special allowance. 2009 1040 tax form However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2009 1040 tax form Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. 2009 1040 tax form See Limits on Rental Losses in chapter 9. 2009 1040 tax form Community property states. 2009 1040 tax form   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. 2009 1040 tax form See Publication 555. 2009 1040 tax form Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. 2009 1040 tax form You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2009 1040 tax form This does not include any extensions. 2009 1040 tax form A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2009 1040 tax form Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. 2009 1040 tax form Exception. 2009 1040 tax form   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2009 1040 tax form The personal representative has 1 year from the due date of the return (including extensions) to make the change. 2009 1040 tax form See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. 2009 1040 tax form Head of Household You may be able to file as head of household if you meet all the following requirements. 2009 1040 tax form You are unmarried or “considered unmarried” on the last day of the year. 2009 1040 tax form See Marital Status , earlier, and Considered Unmarried , later. 2009 1040 tax form You paid more than half the cost of keeping up a home for the year. 2009 1040 tax form A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2009 1040 tax form However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2009 1040 tax form See Special rule for parent , later, under Qualifying Person. 2009 1040 tax form If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. 2009 1040 tax form You will also receive a higher standard deduction than if you file as single or married filing separately. 2009 1040 tax form Kidnapped child. 2009 1040 tax form   A child may qualify you to file as head of household even if the child has been kidnapped. 2009 1040 tax form For more information, see Publication 501. 2009 1040 tax form How to file. 2009 1040 tax form   If you file as head of household, you can use Form 1040. 2009 1040 tax form If your taxable income is less than $100,000, you may be able to file Form 1040A. 2009 1040 tax form Indicate your choice of this filing status by checking the box on line 4 of either form. 2009 1040 tax form Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2009 1040 tax form Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2009 1040 tax form You are considered unmarried on the last day of the tax year if you meet all the following tests. 2009 1040 tax form You file a separate return (defined earlier under Joint Return After Separate Returns ). 2009 1040 tax form You paid more than half the cost of keeping up your home for the tax year. 2009 1040 tax form Your spouse did not live in your home during the last 6 months of the tax year. 2009 1040 tax form Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2009 1040 tax form See Temporary absences , under Qualifying Person, later. 2009 1040 tax form Your home was the main home of your child, stepchild, or foster child for more than half the year. 2009 1040 tax form (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. 2009 1040 tax form ) You must be able to claim an exemption for the child. 2009 1040 tax form However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. 2009 1040 tax form The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. 2009 1040 tax form If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. 2009 1040 tax form See Publication 555 for more information. 2009 1040 tax form Nonresident alien spouse. 2009 1040 tax form   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. 2009 1040 tax form However, your spouse is not a qualifying person for head of household purposes. 2009 1040 tax form You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2009 1040 tax form Choice to treat spouse as resident. 2009 1040 tax form   You are considered married if you choose to treat your spouse as a resident alien. 2009 1040 tax form See Publication 519. 2009 1040 tax form Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. 2009 1040 tax form You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. 2009 1040 tax form Worksheet 2-1. 2009 1040 tax form Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. 2009 1040 tax form Costs you include. 2009 1040 tax form   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2009 1040 tax form   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. 2009 1040 tax form However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2009 1040 tax form Costs you do not include. 2009 1040 tax form   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. 2009 1040 tax form Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. 2009 1040 tax form Qualifying Person See Table 2-1 to see who is a qualifying person. 2009 1040 tax form Any person not described in Table 2-1 is not a qualifying person. 2009 1040 tax form Table 2-1. 2009 1040 tax form Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2009 1040 tax form See the text of this chapter for the other requirements you must meet to claim head of household filing status. 2009 1040 tax form IF the person is your . 2009 1040 tax form . 2009 1040 tax form . 2009 1040 tax form   AND . 2009 1040 tax form . 2009 1040 tax form . 2009 1040 tax form   THEN that person is . 2009 1040 tax form . 2009 1040 tax form . 2009 1040 tax form qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. 2009 1040 tax form   he or she is married and you can claim an exemption for him or her   a qualifying person. 2009 1040 tax form   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2009 1040 tax form 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2009 1040 tax form 6   you cannot claim an exemption for him or her   not a qualifying person. 2009 1040 tax form qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. 2009 1040 tax form   he or she did not live with you more than half the year   not a qualifying person. 2009 1040 tax form   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. 2009 1040 tax form   you cannot claim an exemption for him or her   not a qualifying person. 2009 1040 tax form 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2009 1040 tax form 2The term “qualifying child” is defined in chapter 3. 2009 1040 tax form Note. 2009 1040 tax form If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. 2009 1040 tax form If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 2009 1040 tax form 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2009 1040 tax form 4The term “ qualifying relative ” is defined in chapter 3. 2009 1040 tax form 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2009 1040 tax form See Multiple Support Agreement in chapter 3. 2009 1040 tax form 6See Special rule for parent . 2009 1040 tax form Example 1—child. 2009 1040 tax form Your unmarried son lived with you all year and was 18 years old at the end of the year. 2009 1040 tax form He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. 2009 1040 tax form As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. 2009 1040 tax form Example 2—child who is not qualifying person. 2009 1040 tax form The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. 2009 1040 tax form Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. 2009 1040 tax form Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. 2009 1040 tax form As a result, he is not your qualifying person for head of household purposes. 2009 1040 tax form Example 3—girlfriend. 2009 1040 tax form Your girlfriend lived with you all year. 2009 1040 tax form Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. 2009 1040 tax form See Table 2-1. 2009 1040 tax form Example 4—girlfriend's child. 2009 1040 tax form The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2009 1040 tax form He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). 2009 1040 tax form As a result, he is not your qualifying person for head of household purposes. 2009 1040 tax form Home of qualifying person. 2009 1040 tax form   Generally, the qualifying person must live with you for more than half of the year. 2009 1040 tax form Special rule for parent. 2009 1040 tax form   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. 2009 1040 tax form However, you must be able to claim an exemption for your father or mother. 2009 1040 tax form Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. 2009 1040 tax form   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. 2009 1040 tax form Death or birth. 2009 1040 tax form   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. 2009 1040 tax form If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 2009 1040 tax form If the individual is anyone else, see Publication 501. 2009 1040 tax form Temporary absences. 2009 1040 tax form   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. 2009 1040 tax form It must be reasonable to assume the absent person will return to the home after the temporary absence. 2009 1040 tax form You must continue to keep up the home during the absence. 2009 1040 tax form Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. 2009 1040 tax form The year of death is the last year for which you can file jointly with your deceased spouse. 2009 1040 tax form See Married Filing Jointly , earlier. 2009 1040 tax form You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. 2009 1040 tax form For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. 2009 1040 tax form This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2009 1040 tax form It does not entitle you to file a joint return. 2009 1040 tax form How to file. 2009 1040 tax form   If you file as qualifying widow(er) with dependent child, you can use Form 1040. 2009 1040 tax form If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2009 1040 tax form Check the box on line 5 of either form. 2009 1040 tax form Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2009 1040 tax form Eligibility rules. 2009 1040 tax form   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. 2009 1040 tax form You were entitled to file a joint return with your spouse for the year your spouse died. 2009 1040 tax form It does not matter whether you actually filed a joint return. 2009 1040 tax form Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2009 1040 tax form You have a child or stepchild for whom you can claim an exemption. 2009 1040 tax form This does not include a foster child. 2009 1040 tax form This child lived in your home all year, except for temporary absences. 2009 1040 tax form See Temporary absences , earlier, under Head of Household. 2009 1040 tax form There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2009 1040 tax form You paid more than half the cost of keeping up a home for the year. 2009 1040 tax form See Keeping Up a Home , earlier, under Head of Household. 2009 1040 tax form Example. 2009 1040 tax form John's wife died in 2011. 2009 1040 tax form John has not remarried. 2009 1040 tax form During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2009 1040 tax form For 2011 he was entitled to file a joint return for himself and his deceased wife. 2009 1040 tax form For 2012 and 2013, he can file as qualifying widower with a dependent child. 2009 1040 tax form After 2013 he can file as head of household if he qualifies. 2009 1040 tax form Death or birth. 2009 1040 tax form    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. 2009 1040 tax form You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. 2009 1040 tax form Kidnapped child. 2009 1040 tax form   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. 2009 1040 tax form See Publication 501. 2009 1040 tax form    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2009 1040 tax form Prev  Up  Next   Home   More Online Publications
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The 2009 1040 Tax Form

2009 1040 tax form 5. 2009 1040 tax form   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. 2009 1040 tax form Shared equity financing agreement. 2009 1040 tax form Donation of use of the property. 2009 1040 tax form Examples. 2009 1040 tax form Days used for repairs and maintenance. 2009 1040 tax form Days used as a main home before or after renting. 2009 1040 tax form Reporting Income and DeductionsNot used as a home. 2009 1040 tax form Used as a home but rented less than 15 days. 2009 1040 tax form Used as a home and rented 15 days or more. 2009 1040 tax form If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. 2009 1040 tax form In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. 2009 1040 tax form Only your rental expenses may deducted on Schedule E (Form 1040). 2009 1040 tax form Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). 2009 1040 tax form You must also determine if the dwelling unit is considered a home. 2009 1040 tax form The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. 2009 1040 tax form Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. 2009 1040 tax form There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. 2009 1040 tax form Dwelling unit. 2009 1040 tax form   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. 2009 1040 tax form It also includes all structures or other property belonging to the dwelling unit. 2009 1040 tax form A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. 2009 1040 tax form   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. 2009 1040 tax form Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. 2009 1040 tax form Example. 2009 1040 tax form You rent a room in your home that is always available for short-term occupancy by paying customers. 2009 1040 tax form You do not use the room yourself and you allow only paying customers to use the room. 2009 1040 tax form This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. 2009 1040 tax form Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. 2009 1040 tax form When dividing your expenses, follow these rules. 2009 1040 tax form Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. 2009 1040 tax form (This rule does not apply when determining whether you used the unit as a home. 2009 1040 tax form ) Any day that the unit is available for rent but not actually rented is not a day of rental use. 2009 1040 tax form Fair rental price. 2009 1040 tax form   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. 2009 1040 tax form The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. 2009 1040 tax form   Ask yourself the following questions when comparing another property with yours. 2009 1040 tax form Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. 2009 1040 tax form Example. 2009 1040 tax form Your beach cottage was available for rent from June 1 through August 31 (92 days). 2009 1040 tax form Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. 2009 1040 tax form The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. 2009 1040 tax form Your family also used the cottage during the last 2 weeks of May (14 days). 2009 1040 tax form The cottage was not used at all before May 17 or after August 31. 2009 1040 tax form You figure the part of the cottage expenses to treat as rental expenses as follows. 2009 1040 tax form The cottage was used for rental a total of 85 days (92 − 7). 2009 1040 tax form The days it was available for rent but not rented (7 days) are not days of rental use. 2009 1040 tax form The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. 2009 1040 tax form You used the cottage for personal purposes for 14 days (the last 2 weeks in May). 2009 1040 tax form The total use of the cottage was 99 days (14 days personal use + 85 days rental use). 2009 1040 tax form Your rental expenses are 85/99 (86%) of the cottage expenses. 2009 1040 tax form Note. 2009 1040 tax form When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. 2009 1040 tax form Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. 2009 1040 tax form Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. 2009 1040 tax form If you have a net loss, you may not be able to deduct all of the rental expenses. 2009 1040 tax form See Dwelling Unit Used as a Home, next. 2009 1040 tax form Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. 2009 1040 tax form You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. 2009 1040 tax form See What is a day of personal use , later. 2009 1040 tax form If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. 2009 1040 tax form Instead, count it as a day of personal use in applying both (1) and (2) above. 2009 1040 tax form What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. 2009 1040 tax form You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). 2009 1040 tax form However, see Days used as a main home before or after renting , later. 2009 1040 tax form A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. 2009 1040 tax form Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. 2009 1040 tax form ), and lineal descendants (children, grandchildren, etc. 2009 1040 tax form ). 2009 1040 tax form Anyone under an arrangement that lets you use some other dwelling unit. 2009 1040 tax form Anyone at less than a fair rental price. 2009 1040 tax form Main home. 2009 1040 tax form   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. 2009 1040 tax form Shared equity financing agreement. 2009 1040 tax form   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. 2009 1040 tax form Donation of use of the property. 2009 1040 tax form   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. 2009 1040 tax form Examples. 2009 1040 tax form   The following examples show how to determine if you have days of personal use. 2009 1040 tax form Example 1. 2009 1040 tax form You and your neighbor are co-owners of a condominium at the beach. 2009 1040 tax form Last year, you rented the unit to vacationers whenever possible. 2009 1040 tax form The unit was not used as a main home by anyone. 2009 1040 tax form Your neighbor used the unit for 2 weeks last year; you did not use it at all. 2009 1040 tax form Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. 2009 1040 tax form Example 2. 2009 1040 tax form You and your neighbors are co-owners of a house under a shared equity financing agreement. 2009 1040 tax form Your neighbors live in the house and pay you a fair rental price. 2009 1040 tax form Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. 2009 1040 tax form This is because your neighbors rent the house as their main home under a shared equity financing agreement. 2009 1040 tax form Example 3. 2009 1040 tax form You own a rental property that you rent to your son. 2009 1040 tax form Your son does not own any interest in this property. 2009 1040 tax form He uses it as his main home and pays you a fair rental price. 2009 1040 tax form Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. 2009 1040 tax form Example 4. 2009 1040 tax form You rent your beach house to Rosa. 2009 1040 tax form Rosa rents her cabin in the mountains to you. 2009 1040 tax form You each pay a fair rental price. 2009 1040 tax form You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. 2009 1040 tax form Example 5. 2009 1040 tax form You rent an apartment to your mother at less than a fair rental price. 2009 1040 tax form You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. 2009 1040 tax form Days used for repairs and maintenance. 2009 1040 tax form   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. 2009 1040 tax form Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. 2009 1040 tax form Example. 2009 1040 tax form Corey owns a cabin in the mountains that he rents for most of the year. 2009 1040 tax form He spends a week at the cabin with family members. 2009 1040 tax form Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. 2009 1040 tax form Corey's family members, however, work substantially full time on the cabin each day during the week. 2009 1040 tax form The main purpose of being at the cabin that week is to do maintenance work. 2009 1040 tax form Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. 2009 1040 tax form Days used as a main home before or after renting. 2009 1040 tax form   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. 2009 1040 tax form Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. 2009 1040 tax form You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. 2009 1040 tax form However, this special rule does not apply when dividing expenses between rental and personal use. 2009 1040 tax form See Property Changed to Rental Use in chapter 4. 2009 1040 tax form Example 1. 2009 1040 tax form On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. 2009 1040 tax form You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). 2009 1040 tax form On June 1, 2013, you moved back into your old house. 2009 1040 tax form The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. 2009 1040 tax form Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. 2009 1040 tax form Example 2. 2009 1040 tax form On January 31, you moved out of the condominium where you had lived for 3 years. 2009 1040 tax form You offered it for rent at a fair rental price beginning on February 1. 2009 1040 tax form You were unable to rent it until April. 2009 1040 tax form On September 15, you sold the condominium. 2009 1040 tax form The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. 2009 1040 tax form Examples. 2009 1040 tax form   The following examples show how to determine whether you used your rental property as a home. 2009 1040 tax form Example 1. 2009 1040 tax form You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. 2009 1040 tax form You rented the basement apartment at a fair rental price to college students during the regular school year. 2009 1040 tax form You rented to them on a 9-month lease (273 days). 2009 1040 tax form You figured 10% of the total days rented to others at a fair rental price is 27 days. 2009 1040 tax form During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. 2009 1040 tax form Your basement apartment was used as a home because you used it for personal purposes for 30 days. 2009 1040 tax form Rent-free use by your brothers is considered personal use. 2009 1040 tax form Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). 2009 1040 tax form Example 2. 2009 1040 tax form You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). 2009 1040 tax form Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. 2009 1040 tax form You figured 10% of the total days rented to others at a fair rental price is 3 days. 2009 1040 tax form The room was used as a home because you used it for personal purposes for 21 days. 2009 1040 tax form That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). 2009 1040 tax form Example 3. 2009 1040 tax form You own a condominium apartment in a resort area. 2009 1040 tax form You rented it at a fair rental price for a total of 170 days during the year. 2009 1040 tax form For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. 2009 1040 tax form Your family actually used the apartment for 10 of those days. 2009 1040 tax form Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. 2009 1040 tax form You figured 10% of the total days rented to others at a fair rental price is 16 days. 2009 1040 tax form Your family also used the apartment for 7 other days during the year. 2009 1040 tax form You used the apartment as a home because you used it for personal purposes for 17 days. 2009 1040 tax form That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). 2009 1040 tax form Minimal rental use. 2009 1040 tax form   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. 2009 1040 tax form See Used as a home but rented less than 15 days, later, for more information. 2009 1040 tax form Limit on deductions. 2009 1040 tax form   Renting a dwelling unit that is considered a home is not a passive activity. 2009 1040 tax form Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. 2009 1040 tax form The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. 2009 1040 tax form Any expenses carried forward to the next year will be subject to any limits that apply for that year. 2009 1040 tax form This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. 2009 1040 tax form   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. 2009 1040 tax form Reporting Income and Deductions Property not used for personal purposes. 2009 1040 tax form   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. 2009 1040 tax form Property used for personal purposes. 2009 1040 tax form   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. 2009 1040 tax form Not used as a home. 2009 1040 tax form   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. 2009 1040 tax form Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . 2009 1040 tax form The expenses for personal use are not deductible as rental expenses. 2009 1040 tax form   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. 2009 1040 tax form Used as a home but rented less than 15 days. 2009 1040 tax form   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). 2009 1040 tax form You are not required to report the rental income and rental expenses from this activity. 2009 1040 tax form The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). 2009 1040 tax form See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. 2009 1040 tax form Used as a home and rented 15 days or more. 2009 1040 tax form   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. 2009 1040 tax form Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . 2009 1040 tax form The expenses for personal use are not deductible as rental expenses. 2009 1040 tax form   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. 2009 1040 tax form You do not need to use Worksheet 5-1. 2009 1040 tax form   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. 2009 1040 tax form To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. 2009 1040 tax form Worksheet 5-1. 2009 1040 tax form Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. 2009 1040 tax form Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . 2009 1040 tax form ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. 2009 1040 tax form Rental Use Percentage A. 2009 1040 tax form Total days available for rent at fair rental price A. 2009 1040 tax form       B. 2009 1040 tax form Total days available for rent (line A) but not rented B. 2009 1040 tax form       C. 2009 1040 tax form Total days of rental use. 2009 1040 tax form Subtract line B from line A C. 2009 1040 tax form       D. 2009 1040 tax form Total days of personal use (including days rented at less than fair rental price) D. 2009 1040 tax form       E. 2009 1040 tax form Total days of rental and personal use. 2009 1040 tax form Add lines C and D E. 2009 1040 tax form       F. 2009 1040 tax form Percentage of expenses allowed for rental. 2009 1040 tax form Divide line C by line E     F. 2009 1040 tax form . 2009 1040 tax form PART II. 2009 1040 tax form Allowable Rental Expenses 1. 2009 1040 tax form Enter rents received 1. 2009 1040 tax form   2a. 2009 1040 tax form Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. 2009 1040 tax form       b. 2009 1040 tax form Enter the rental portion of real estate taxes b. 2009 1040 tax form       c. 2009 1040 tax form Enter the rental portion of deductible casualty and theft losses (see instructions) c. 2009 1040 tax form       d. 2009 1040 tax form Enter direct rental expenses (see instructions) d. 2009 1040 tax form       e. 2009 1040 tax form Fully deductible rental expenses. 2009 1040 tax form Add lines 2a–2d. 2009 1040 tax form Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. 2009 1040 tax form   3. 2009 1040 tax form Subtract line 2e from line 1. 2009 1040 tax form If zero or less, enter -0- 3. 2009 1040 tax form   4a. 2009 1040 tax form Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. 2009 1040 tax form       b. 2009 1040 tax form Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. 2009 1040 tax form       c. 2009 1040 tax form Carryover of operating expenses from 2012 worksheet c. 2009 1040 tax form       d. 2009 1040 tax form Add lines 4a–4c d. 2009 1040 tax form       e. 2009 1040 tax form Allowable expenses. 2009 1040 tax form Enter the smaller of line 3 or line 4d (see instructions) 4e. 2009 1040 tax form   5. 2009 1040 tax form Subtract line 4e from line 3. 2009 1040 tax form If zero or less, enter -0- 5. 2009 1040 tax form   6a. 2009 1040 tax form Enter the rental portion of excess casualty and theft losses (see instructions) 6a. 2009 1040 tax form       b. 2009 1040 tax form Enter the rental portion of depreciation of the dwelling unit b. 2009 1040 tax form       c. 2009 1040 tax form Carryover of excess casualty losses and depreciation from 2012 worksheet c. 2009 1040 tax form       d. 2009 1040 tax form Add lines 6a–6c d. 2009 1040 tax form       e. 2009 1040 tax form Allowable excess casualty and theft losses and depreciation. 2009 1040 tax form Enter the smaller of  line 5 or line 6d (see instructions) 6e. 2009 1040 tax form   PART III. 2009 1040 tax form Carryover of Unallowed Expenses to Next Year 7a. 2009 1040 tax form Operating expenses to be carried over to next year. 2009 1040 tax form Subtract line 4e from line 4d 7a. 2009 1040 tax form   b. 2009 1040 tax form Excess casualty and theft losses and depreciation to be carried over to next year. 2009 1040 tax form  Subtract line 6e from line 6d b. 2009 1040 tax form   Worksheet 5-1 Instructions. 2009 1040 tax form Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. 2009 1040 tax form Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. 2009 1040 tax form Line 2a. 2009 1040 tax form Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. 2009 1040 tax form Do not include interest on a loan that did not benefit the dwelling unit. 2009 1040 tax form For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. 2009 1040 tax form Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. 2009 1040 tax form Include the rental portion of this interest in the total you enter on line 2a of the worksheet. 2009 1040 tax form   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. 2009 1040 tax form See the Schedule A instructions. 2009 1040 tax form However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. 2009 1040 tax form See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. 2009 1040 tax form Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. 2009 1040 tax form   Note. 2009 1040 tax form Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. 2009 1040 tax form Instead, figure the personal portion on a separate Schedule A. 2009 1040 tax form If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. 2009 1040 tax form           Line 2c. 2009 1040 tax form Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. 2009 1040 tax form To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. 2009 1040 tax form If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. 2009 1040 tax form On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. 2009 1040 tax form Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. 2009 1040 tax form   Note. 2009 1040 tax form Do not file this Form 4684 or use it to figure your personal losses on Schedule A. 2009 1040 tax form Instead, figure the personal portion on a separate Form 4684. 2009 1040 tax form           Line 2d. 2009 1040 tax form Enter the total of your rental expenses that are directly related only to the rental activity. 2009 1040 tax form These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. 2009 1040 tax form Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. 2009 1040 tax form           Line 2e. 2009 1040 tax form You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. 2009 1040 tax form Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. 2009 1040 tax form           Line 4b. 2009 1040 tax form On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. 2009 1040 tax form If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. 2009 1040 tax form Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). 2009 1040 tax form           Line 4e. 2009 1040 tax form You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. 2009 1040 tax form *           Line 6a. 2009 1040 tax form To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. 2009 1040 tax form   A. 2009 1040 tax form Enter the amount from Form 4684, line 10       B. 2009 1040 tax form Enter the rental portion of line A       C. 2009 1040 tax form Enter the amount from line 2c of this worksheet       D. 2009 1040 tax form Subtract line C from line B. 2009 1040 tax form Enter the result here and on line 6a of this worksheet               Line 6e. 2009 1040 tax form You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. 2009 1040 tax form * *Allocating the limited deduction. 2009 1040 tax form If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. 2009 1040 tax form Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. 2009 1040 tax form Prev  Up  Next   Home   More Online Publications