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2014 1040ez Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. 2014 1040ez This publication, as well as Publication 946,How To Depreciate Property, has been changed. 2014 1040ez Publication 534 has been shortened. 2014 1040ez It no longer contains general information on MACRS and the section 179 deduction. 2014 1040ez It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. 2014 1040ez We expanded Publication 946 by adding material taken from Publication 534. 2014 1040ez We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. 2014 1040ez We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. 2014 1040ez We also added the Table of Class Lives and Recovery Periods from Publication 534. 2014 1040ez We made these changes to eliminate most of the duplication that existed in the two publications. 2014 1040ez This will save money and make it easier for you to decide which publication you need. 2014 1040ez Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. 2014 1040ez Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. 2014 1040ez You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. 2014 1040ez You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. 2014 1040ez The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. 2014 1040ez Depreciation defined. 2014 1040ez Depreciation is a loss in the value of property over the time the property is being used. 2014 1040ez Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. 2014 1040ez You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. 2014 1040ez Black's Law Dictionary Amortization. 2014 1040ez Amortization is similar to depreciation. 2014 1040ez Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. 2014 1040ez Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. 2014 1040ez You can find information on amortization inchapter 12 of Publication 535, Business Expenses. 2014 1040ez Alternative minimum tax. 2014 1040ez If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. 2014 1040ez Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. 2014 1040ez For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. 2014 1040ez Ordering publications and forms. 2014 1040ez To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). 2014 1040ez You can also write to the IRS Forms Distribution Center nearest you. 2014 1040ez Check your income tax package for the address. 2014 1040ez If you have access to a personal computer and a modem, you can also get many forms and publications electronically. 2014 1040ez See How To Get Forms and Publications in your income tax package for details. 2014 1040ez Telephone help. 2014 1040ez You can call the IRS with your tax question Monday through Friday during regular business hours. 2014 1040ez Check your telephone book for the local number or you can call1-800-829-1040. 2014 1040ez Telephone help for hearing-impaired persons. 2014 1040ez If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. 2014 1040ez See your tax package for the hours of operation. 2014 1040ez How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. 2014 1040ez It is divided into three chapters and contains an appendix. 2014 1040ez Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). 2014 1040ez Chapter 2 explains the rules for depreciating property first used before 1981. 2014 1040ez Chapter 3 explains the rules for listed property. 2014 1040ez Also this chapter defines listed property. 2014 1040ez The appendix contains the ACRS Percentage Tables. 2014 1040ez Prev Up Next Home More Online Publications
PTIN Renewal Checklist: What you need to get started
Before you begin your PTIN renewal application, be sure you have the following available:
- Personal information (name, mailing address)
- Business information (name, mailing address)
- Explanations for felony convictions (if any) 1
- Explanations for problems with your U.S. individual or business tax obligations (if any) 1
- Credit or debit card for the $63.00 PTIN user fee
- If applicable, your supervisor's PTIN (view the Notice 2011-6 fact sheet for more information)
- If applicable, any U.S.-based professional certification information (CPA, attorney, enrolled agent, enrolled retirement plan agent, enrolled actuary, certified acceptance agent, or state license) including certification number, jurisdiction of issuance, and expiration date
Note: Most PTIN correspondence is delivered through secure online messaging in your PTIN account. Use the most up-to-date email address when obtaining your PTIN to ensure that you receive our messages.
1 Felony convictions and discrepancies with your federal tax obligations may affect your ability to obtain a PTIN
Page Last Reviewed or Updated: 30-Oct-2013
The 2014 1040ez
2014 1040ez Publication 583 - Additional Material Prev Up Next Home More Online Publications