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2010 Free Tax Filing

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2010 Free Tax Filing

2010 free tax filing Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. 2010 free tax filing B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. 2010 free tax filing C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. 2010 free tax filing Copyrights, Copyrights. 2010 free tax filing Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. 2010 free tax filing Capitalized costs, Activities subject to the rules. 2010 free tax filing , Deducting vs. 2010 free tax filing Capitalizing Costs Loans, low or no interest, Loans with low or no interest. 2010 free tax filing Real estate taxes, Real estate taxes. 2010 free tax filing Real property, Real Property Settlement costs (fees), Settlement costs. 2010 free tax filing D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. 2010 free tax filing Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). 2010 free tax filing Franchises, Franchises, trademarks, and trade names. 2010 free tax filing Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. 2010 free tax filing M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. 2010 free tax filing Points, Points. 2010 free tax filing Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. 2010 free tax filing Real property, Real Property S Settlement costs (fees), Settlement costs. 2010 free tax filing Special-use valuation, Special-use valuation. 2010 free tax filing Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. 2010 free tax filing T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. 2010 free tax filing Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. 2010 free tax filing Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. 2010 free tax filing Exceptions, Exceptions. 2010 free tax filing Prev  Up     Home   More Online Publications

.gov Reform Effort: Improving Federal Websites

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Digital Government Strategy

The White House released its Digital Government Strategy, entitled Digital Government: Building a 21st Century Platform to Better Serve the American People, on May 23, 2012. You can also download the Digital Government Strategy as a PDF.

The strategy is a plan for delivering better online service to the American people, with three main objectives:

  • Enable citizens and an increasingly mobile workforce to access high-quality digital government information and services anywhere, anytime, on any device.
  • Ensure that as the government adjusts to this new digital world, we seize the opportunity to procure and manage devices, applications, and data in smart, secure and affordable ways.
  • Unlock the power of government data to spur innovation across our Nation and improve the quality of services for the American people.

The Digital Government Strategy was created from a broad range of input across government: the Mobility Strategy and Web Reform Task Forces, the Office of Management and Budget, the General Services Administration, Federal CIOs, new media directors, and web managers. The Strategy also draws on research from the State of the Federal Web Report (PDF) and public input from the National Dialogue for Improving Federal Websites and the National Dialogue on the Federal Mobility Strategy.

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What is the .gov reform effort?

The .gov reform effort began in 2011 as part of President Obama's Campaign to Cut Waste, identifying unnecessary websites that can be consolidated into other websites to reduce costs and improve the quality of service to the American public.

The reform effort led to the development of a federal web strategy, which was merged with the federal mobility strategy to create the Digital Government Strategy. This broader initiative focuses not only on website consolidation, but also on innovating with less and delivering better quality content and information to the public across multiple platforms and devices.

What is the federal government doing to improve federal websites?

In the June 13, 2011, OMB Memorandum M-11-24, Implementing Executive Order 13571 on Streamlining Service Delivery and Improving Customer Service (PDF), agencies are directed to improve online services and eliminate wasteful spending. They must work to manage web resources more efficiently and assure that valuable content is readily accessible and available online. To date, the reform effort has:

  • Instituted a freeze on the approval of new .gov domain names and developed stronger criteria for getting a new domain.
  • Set up the .gov Reform Task Force to recommend updates to federal web guidelines and policies.
  • Posted and updated a list of all registered .gov domain names on Data.gov.
  • Asked agencies to identify sites that can be eliminated, consolidated, and/or streamlined.
  • Conducted an inventory of federal domains and sites, a survey of federal web governance policies and a national dialogue on improving federal web sites, and used the data to create the State of the Federal Web report.
  • Required agencies to develop Web Improvement Plans (included in the State of the Federal Web Report).
  • Worked with others across government to develop the Digital Government Strategy.

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Who's responsible for managing this effort?

The Office of Management and Budget (OMB), the General Services Administration (GSA), the Office of Science and Technology Policy (OSTP), the Chief Information Officers Council, and the Federal Web Managers Council are working with agencies to manage this effort. The .gov Task Force, whose members are listed below, is leading this effort.

Where can I see a list of federal websites?

The list of federal executive branch .gov domains was published July 12, 2011 on Data.gov. It does not include .gov domains/URLs in the federal legislative or judicial branches or from state, local, or tribal governments. It also does not include sub-domains that are below the root domain, such as ers.usda.gov or niaid.nih.gov.

Since each domain can have an unlimited number of potential websites and URLs under them, the total number of websites in the entire federal government is much larger than the number of domains listed on Data.gov. The inventory will allow us to more closely identify the total number of federal websites over time.

The list of domains will be regularly updated and published on Data.gov. Putting the list on Data.gov will have several benefits:

  • Provide increased access to, and transparency of, government data.
  • Foster accountability in how we manage our federal websites and encourage input from public and private sector experts, customers, developers, and other members of the public.
  • Make it easier for agencies to see the websites they own, that are owned by other agencies, and to increase opportunities for collaboration across government.

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Who is on the .gov Task Force and how were they selected?

The Federal Chief Information Officer selected the members of the .gov Task Force, representing a broad range of agencies and a mix of perspectives and skills.

Task force members:

  • Les Benito, Director, Public Web at Defense Media Activity
  • Gray Brooks, Associate CIO, Federal Communications Commission
  • Sheila Campbell, Director, Center for Excellence in Digital Government, Office of Citizen Services, General Services Administration
  • Sarah Crane, Director, USA.gov, Office of Citizen Services, General Services Administration
  • Cammie Croft, Senior Advisor, Director of New Media and Citizen Engagement, Department of Energy
  • Linda Cureton, Chief Information Officer, NASA
  • Terry Davis, IT Specialist, Department of Defense
  • Nick Fraser, Office of Information and Regulatory Affairs, Office of Management and Budget, Executive Office of the President
  • Miguel Gomez, Director, AIDS.gov, Health and Human Services
  • Jeffrey Levy, Director of Web Communications, Environmental Protection Agency, and Co-Chair, Federal Web Managers Council
  • Dan Munz, IT Specialist, Consumer Financial Protection Bureau
  • Adam Neufeld, Office of Management and Budget, Executive Office of the President
  • Todd Park, U.S. Chief Technology Officer
  • Macon Phillips, Director of Digital Strategy, The White House
  • Stacy Riggs, Office of Government-wide Policy, General Services Administration
  • Rand Ruggieri, EGov Program Manager, Department of Commerce
  • Janet Stevens, Chief Information Officer, Food Safety and Inspection Service, Department of Agriculture
  • Kodiak Starr, Creative Director of New Media, Executive Office of the President
  • Haley Van Dyck, Office of E-Gov and Information Technology, Office of Management and Budget, Executive Office of the President
  • Chris Vein, Deputy U.S. Chief Technology Officer for Government Innovation, Office of Science and Technology Policy, Executive Office of the President
  • Jim Wilson, Senior Editor, NASA.gov

We plan to consult with additional subject matter experts, customers, and others as needed, to provide expertise on such areas as user-centered design, search, information management policy, privacy and security issues, and overall Internet trends such as the growth of mobile and social media.

How was the public involved in improving federal websites?

During this initiative we've invited you to join the conversation about improving federal websites. Releasing the .gov dataset on Data.gov was the first step. We enabled commenting on the dataset, and considered your ideas and comments as we developed the domain inventory.

As we've seen in other efforts, making government data transparent can spark the creativity of many bright minds across the country. We hope the public will continue to explore, discuss, and remix this data, and maybe even use it to map the .gov domain in ways we haven't seen before.

From September 19–30, 2011, we hosted a "national dialogue"–an online conversation that brought together experts, innovators, and ordinary citizens who rely on federal information every day. We discussed how federal agencies can learn from, and contribute to, the best practices of the modern web. It was a discussion filled with ideas and energy.

If you have questions about the .gov Task Force, contact Alycia Piazza at alycia.piazza@gsa.gov.

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Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

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The 2010 Free Tax Filing

2010 free tax filing 5. 2010 free tax filing   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. 2010 free tax filing Shared equity financing agreement. 2010 free tax filing Donation of use of the property. 2010 free tax filing Examples. 2010 free tax filing Days used for repairs and maintenance. 2010 free tax filing Days used as a main home before or after renting. 2010 free tax filing Reporting Income and DeductionsNot used as a home. 2010 free tax filing Used as a home but rented less than 15 days. 2010 free tax filing Used as a home and rented 15 days or more. 2010 free tax filing 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. 2010 free tax filing 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. 2010 free tax filing Only your rental expenses may deducted on Schedule E (Form 1040). 2010 free tax filing Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). 2010 free tax filing You must also determine if the dwelling unit is considered a home. 2010 free tax filing The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. 2010 free tax filing Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. 2010 free tax filing 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. 2010 free tax filing Dwelling unit. 2010 free tax filing   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. 2010 free tax filing It also includes all structures or other property belonging to the dwelling unit. 2010 free tax filing A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. 2010 free tax filing   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. 2010 free tax filing 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. 2010 free tax filing Example. 2010 free tax filing You rent a room in your home that is always available for short-term occupancy by paying customers. 2010 free tax filing You do not use the room yourself and you allow only paying customers to use the room. 2010 free tax filing This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. 2010 free tax filing 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. 2010 free tax filing When dividing your expenses, follow these rules. 2010 free tax filing 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. 2010 free tax filing (This rule does not apply when determining whether you used the unit as a home. 2010 free tax filing ) Any day that the unit is available for rent but not actually rented is not a day of rental use. 2010 free tax filing Fair rental price. 2010 free tax filing   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. 2010 free tax filing 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. 2010 free tax filing   Ask yourself the following questions when comparing another property with yours. 2010 free tax filing 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. 2010 free tax filing Example. 2010 free tax filing Your beach cottage was available for rent from June 1 through August 31 (92 days). 2010 free tax filing 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. 2010 free tax filing 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. 2010 free tax filing Your family also used the cottage during the last 2 weeks of May (14 days). 2010 free tax filing The cottage was not used at all before May 17 or after August 31. 2010 free tax filing You figure the part of the cottage expenses to treat as rental expenses as follows. 2010 free tax filing The cottage was used for rental a total of 85 days (92 − 7). 2010 free tax filing The days it was available for rent but not rented (7 days) are not days of rental use. 2010 free tax filing The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. 2010 free tax filing You used the cottage for personal purposes for 14 days (the last 2 weeks in May). 2010 free tax filing The total use of the cottage was 99 days (14 days personal use + 85 days rental use). 2010 free tax filing Your rental expenses are 85/99 (86%) of the cottage expenses. 2010 free tax filing Note. 2010 free tax filing 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. 2010 free tax filing Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. 2010 free tax filing 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. 2010 free tax filing If you have a net loss, you may not be able to deduct all of the rental expenses. 2010 free tax filing See Dwelling Unit Used as a Home, next. 2010 free tax filing 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. 2010 free tax filing 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. 2010 free tax filing See What is a day of personal use , later. 2010 free tax filing 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. 2010 free tax filing Instead, count it as a day of personal use in applying both (1) and (2) above. 2010 free tax filing 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. 2010 free tax filing 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). 2010 free tax filing However, see Days used as a main home before or after renting , later. 2010 free tax filing 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. 2010 free tax filing Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. 2010 free tax filing ), and lineal descendants (children, grandchildren, etc. 2010 free tax filing ). 2010 free tax filing Anyone under an arrangement that lets you use some other dwelling unit. 2010 free tax filing Anyone at less than a fair rental price. 2010 free tax filing Main home. 2010 free tax filing   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. 2010 free tax filing Shared equity financing agreement. 2010 free tax filing   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. 2010 free tax filing Donation of use of the property. 2010 free tax filing   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. 2010 free tax filing Examples. 2010 free tax filing   The following examples show how to determine if you have days of personal use. 2010 free tax filing Example 1. 2010 free tax filing You and your neighbor are co-owners of a condominium at the beach. 2010 free tax filing Last year, you rented the unit to vacationers whenever possible. 2010 free tax filing The unit was not used as a main home by anyone. 2010 free tax filing Your neighbor used the unit for 2 weeks last year; you did not use it at all. 2010 free tax filing 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. 2010 free tax filing Example 2. 2010 free tax filing You and your neighbors are co-owners of a house under a shared equity financing agreement. 2010 free tax filing Your neighbors live in the house and pay you a fair rental price. 2010 free tax filing 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. 2010 free tax filing This is because your neighbors rent the house as their main home under a shared equity financing agreement. 2010 free tax filing Example 3. 2010 free tax filing You own a rental property that you rent to your son. 2010 free tax filing Your son does not own any interest in this property. 2010 free tax filing He uses it as his main home and pays you a fair rental price. 2010 free tax filing 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. 2010 free tax filing Example 4. 2010 free tax filing You rent your beach house to Rosa. 2010 free tax filing Rosa rents her cabin in the mountains to you. 2010 free tax filing You each pay a fair rental price. 2010 free tax filing 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. 2010 free tax filing Example 5. 2010 free tax filing You rent an apartment to your mother at less than a fair rental price. 2010 free tax filing 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. 2010 free tax filing Days used for repairs and maintenance. 2010 free tax filing   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. 2010 free tax filing 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. 2010 free tax filing Example. 2010 free tax filing Corey owns a cabin in the mountains that he rents for most of the year. 2010 free tax filing He spends a week at the cabin with family members. 2010 free tax filing 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. 2010 free tax filing Corey's family members, however, work substantially full time on the cabin each day during the week. 2010 free tax filing The main purpose of being at the cabin that week is to do maintenance work. 2010 free tax filing Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. 2010 free tax filing Days used as a main home before or after renting. 2010 free tax filing   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. 2010 free tax filing Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. 2010 free tax filing 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. 2010 free tax filing However, this special rule does not apply when dividing expenses between rental and personal use. 2010 free tax filing See Property Changed to Rental Use in chapter 4. 2010 free tax filing Example 1. 2010 free tax filing 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. 2010 free tax filing You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). 2010 free tax filing On June 1, 2013, you moved back into your old house. 2010 free tax filing 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. 2010 free tax filing Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. 2010 free tax filing Example 2. 2010 free tax filing On January 31, you moved out of the condominium where you had lived for 3 years. 2010 free tax filing You offered it for rent at a fair rental price beginning on February 1. 2010 free tax filing You were unable to rent it until April. 2010 free tax filing On September 15, you sold the condominium. 2010 free tax filing 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. 2010 free tax filing Examples. 2010 free tax filing   The following examples show how to determine whether you used your rental property as a home. 2010 free tax filing Example 1. 2010 free tax filing You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. 2010 free tax filing You rented the basement apartment at a fair rental price to college students during the regular school year. 2010 free tax filing You rented to them on a 9-month lease (273 days). 2010 free tax filing You figured 10% of the total days rented to others at a fair rental price is 27 days. 2010 free tax filing During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. 2010 free tax filing Your basement apartment was used as a home because you used it for personal purposes for 30 days. 2010 free tax filing Rent-free use by your brothers is considered personal use. 2010 free tax filing Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). 2010 free tax filing Example 2. 2010 free tax filing 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). 2010 free tax filing Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. 2010 free tax filing You figured 10% of the total days rented to others at a fair rental price is 3 days. 2010 free tax filing The room was used as a home because you used it for personal purposes for 21 days. 2010 free tax filing That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). 2010 free tax filing Example 3. 2010 free tax filing You own a condominium apartment in a resort area. 2010 free tax filing You rented it at a fair rental price for a total of 170 days during the year. 2010 free tax filing 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. 2010 free tax filing Your family actually used the apartment for 10 of those days. 2010 free tax filing Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. 2010 free tax filing You figured 10% of the total days rented to others at a fair rental price is 16 days. 2010 free tax filing Your family also used the apartment for 7 other days during the year. 2010 free tax filing You used the apartment as a home because you used it for personal purposes for 17 days. 2010 free tax filing That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). 2010 free tax filing Minimal rental use. 2010 free tax filing   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. 2010 free tax filing See Used as a home but rented less than 15 days, later, for more information. 2010 free tax filing Limit on deductions. 2010 free tax filing   Renting a dwelling unit that is considered a home is not a passive activity. 2010 free tax filing 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. 2010 free tax filing 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. 2010 free tax filing Any expenses carried forward to the next year will be subject to any limits that apply for that year. 2010 free tax filing 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. 2010 free tax filing   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. 2010 free tax filing Reporting Income and Deductions Property not used for personal purposes. 2010 free tax filing   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. 2010 free tax filing Property used for personal purposes. 2010 free tax filing   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. 2010 free tax filing Not used as a home. 2010 free tax filing   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. 2010 free tax filing 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 . 2010 free tax filing The expenses for personal use are not deductible as rental expenses. 2010 free tax filing   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. 2010 free tax filing Used as a home but rented less than 15 days. 2010 free tax filing   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). 2010 free tax filing You are not required to report the rental income and rental expenses from this activity. 2010 free tax filing The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). 2010 free tax filing See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. 2010 free tax filing Used as a home and rented 15 days or more. 2010 free tax filing   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. 2010 free tax filing 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 . 2010 free tax filing The expenses for personal use are not deductible as rental expenses. 2010 free tax filing   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. 2010 free tax filing You do not need to use Worksheet 5-1. 2010 free tax filing   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. 2010 free tax filing To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. 2010 free tax filing Worksheet 5-1. 2010 free tax filing 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. 2010 free tax filing Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . 2010 free tax filing ) 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. 2010 free tax filing Rental Use Percentage A. 2010 free tax filing Total days available for rent at fair rental price A. 2010 free tax filing       B. 2010 free tax filing Total days available for rent (line A) but not rented B. 2010 free tax filing       C. 2010 free tax filing Total days of rental use. 2010 free tax filing Subtract line B from line A C. 2010 free tax filing       D. 2010 free tax filing Total days of personal use (including days rented at less than fair rental price) D. 2010 free tax filing       E. 2010 free tax filing Total days of rental and personal use. 2010 free tax filing Add lines C and D E. 2010 free tax filing       F. 2010 free tax filing Percentage of expenses allowed for rental. 2010 free tax filing Divide line C by line E     F. 2010 free tax filing . 2010 free tax filing PART II. 2010 free tax filing Allowable Rental Expenses 1. 2010 free tax filing Enter rents received 1. 2010 free tax filing   2a. 2010 free tax filing Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. 2010 free tax filing       b. 2010 free tax filing Enter the rental portion of real estate taxes b. 2010 free tax filing       c. 2010 free tax filing Enter the rental portion of deductible casualty and theft losses (see instructions) c. 2010 free tax filing       d. 2010 free tax filing Enter direct rental expenses (see instructions) d. 2010 free tax filing       e. 2010 free tax filing Fully deductible rental expenses. 2010 free tax filing Add lines 2a–2d. 2010 free tax filing Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. 2010 free tax filing   3. 2010 free tax filing Subtract line 2e from line 1. 2010 free tax filing If zero or less, enter -0- 3. 2010 free tax filing   4a. 2010 free tax filing Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. 2010 free tax filing       b. 2010 free tax filing Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. 2010 free tax filing       c. 2010 free tax filing Carryover of operating expenses from 2012 worksheet c. 2010 free tax filing       d. 2010 free tax filing Add lines 4a–4c d. 2010 free tax filing       e. 2010 free tax filing Allowable expenses. 2010 free tax filing Enter the smaller of line 3 or line 4d (see instructions) 4e. 2010 free tax filing   5. 2010 free tax filing Subtract line 4e from line 3. 2010 free tax filing If zero or less, enter -0- 5. 2010 free tax filing   6a. 2010 free tax filing Enter the rental portion of excess casualty and theft losses (see instructions) 6a. 2010 free tax filing       b. 2010 free tax filing Enter the rental portion of depreciation of the dwelling unit b. 2010 free tax filing       c. 2010 free tax filing Carryover of excess casualty losses and depreciation from 2012 worksheet c. 2010 free tax filing       d. 2010 free tax filing Add lines 6a–6c d. 2010 free tax filing       e. 2010 free tax filing Allowable excess casualty and theft losses and depreciation. 2010 free tax filing Enter the smaller of  line 5 or line 6d (see instructions) 6e. 2010 free tax filing   PART III. 2010 free tax filing Carryover of Unallowed Expenses to Next Year 7a. 2010 free tax filing Operating expenses to be carried over to next year. 2010 free tax filing Subtract line 4e from line 4d 7a. 2010 free tax filing   b. 2010 free tax filing Excess casualty and theft losses and depreciation to be carried over to next year. 2010 free tax filing  Subtract line 6e from line 6d b. 2010 free tax filing   Worksheet 5-1 Instructions. 2010 free tax filing Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. 2010 free tax filing 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. 2010 free tax filing Line 2a. 2010 free tax filing Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. 2010 free tax filing Do not include interest on a loan that did not benefit the dwelling unit. 2010 free tax filing 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. 2010 free tax filing Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. 2010 free tax filing Include the rental portion of this interest in the total you enter on line 2a of the worksheet. 2010 free tax filing   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. 2010 free tax filing See the Schedule A instructions. 2010 free tax filing However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. 2010 free tax filing See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. 2010 free tax filing Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. 2010 free tax filing   Note. 2010 free tax filing Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. 2010 free tax filing Instead, figure the personal portion on a separate Schedule A. 2010 free tax filing 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. 2010 free tax filing           Line 2c. 2010 free tax filing 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. 2010 free tax filing To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. 2010 free tax filing If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. 2010 free tax filing On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. 2010 free tax filing Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. 2010 free tax filing   Note. 2010 free tax filing Do not file this Form 4684 or use it to figure your personal losses on Schedule A. 2010 free tax filing Instead, figure the personal portion on a separate Form 4684. 2010 free tax filing           Line 2d. 2010 free tax filing Enter the total of your rental expenses that are directly related only to the rental activity. 2010 free tax filing These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. 2010 free tax filing Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. 2010 free tax filing           Line 2e. 2010 free tax filing 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. 2010 free tax filing Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. 2010 free tax filing           Line 4b. 2010 free tax filing 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. 2010 free tax filing 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. 2010 free tax filing Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). 2010 free tax filing           Line 4e. 2010 free tax filing 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. 2010 free tax filing *           Line 6a. 2010 free tax filing To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. 2010 free tax filing   A. 2010 free tax filing Enter the amount from Form 4684, line 10       B. 2010 free tax filing Enter the rental portion of line A       C. 2010 free tax filing Enter the amount from line 2c of this worksheet       D. 2010 free tax filing Subtract line C from line B. 2010 free tax filing Enter the result here and on line 6a of this worksheet               Line 6e. 2010 free tax filing 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. 2010 free tax filing * *Allocating the limited deduction. 2010 free tax filing 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. 2010 free tax filing Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. 2010 free tax filing Prev  Up  Next   Home   More Online Publications