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Federal and state taxes free 3. Federal and state taxes free   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Federal and state taxes free Leveraged leases. Federal and state taxes free Leveraged leases of limited-use property. Federal and state taxes free Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Federal and state taxes free It also discusses how to treat other kinds of payments you make that are related to your use of this property. Federal and state taxes free These include payments you make for taxes on the property. Federal and state taxes free Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Federal and state taxes free In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Federal and state taxes free If you have or will receive equity in or title to the property, the rent is not deductible. Federal and state taxes free Unreasonable rent. Federal and state taxes free   You cannot take a rental deduction for unreasonable rent. Federal and state taxes free Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Federal and state taxes free Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Federal and state taxes free Rent is not unreasonable just because it is figured as a percentage of gross sales. Federal and state taxes free For examples of related persons, see Related persons in chapter 2, Publication 544. Federal and state taxes free Rent on your home. Federal and state taxes free   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Federal and state taxes free You must meet the requirements for business use of your home. Federal and state taxes free For more information, see Business use of your home in chapter 1. Federal and state taxes free Rent paid in advance. Federal and state taxes free   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Federal and state taxes free If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Federal and state taxes free You can deduct the rest of your payment only over the period to which it applies. Federal and state taxes free Example 1. Federal and state taxes free You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Federal and state taxes free Your rent is $12,000 per year. Federal and state taxes free You paid the first year's rent ($12,000) on June 30. Federal and state taxes free You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Federal and state taxes free Example 2. Federal and state taxes free You are a calendar year taxpayer. Federal and state taxes free Last January you leased property for 3 years for $6,000 a year. Federal and state taxes free You paid the full $18,000 (3 × $6,000) during the first year of the lease. Federal and state taxes free Each year you can deduct only $6,000, the part of the lease that applies to that year. Federal and state taxes free Canceling a lease. Federal and state taxes free   You generally can deduct as rent an amount you pay to cancel a business lease. Federal and state taxes free Lease or purchase. Federal and state taxes free   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Federal and state taxes free You must first determine whether your agreement is a lease or a conditional sales contract. Federal and state taxes free Payments made under a conditional sales contract are not deductible as rent expense. Federal and state taxes free Conditional sales contract. Federal and state taxes free   Whether an agreement is a conditional sales contract depends on the intent of the parties. Federal and state taxes free Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Federal and state taxes free No single test, or special combination of tests, always applies. Federal and state taxes free However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Federal and state taxes free The agreement applies part of each payment toward an equity interest you will receive. Federal and state taxes free You get title to the property after you make a stated amount of required payments. Federal and state taxes free The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Federal and state taxes free You pay much more than the current fair rental value of the property. Federal and state taxes free You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Federal and state taxes free Determine this value when you make the agreement. Federal and state taxes free You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Federal and state taxes free The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Federal and state taxes free Leveraged leases. Federal and state taxes free   Leveraged lease transactions may not be considered leases. Federal and state taxes free Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Federal and state taxes free Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Federal and state taxes free   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Federal and state taxes free Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Federal and state taxes free Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Federal and state taxes free Internal Revenue Bulletin 2001-19 is available at www. Federal and state taxes free irs. Federal and state taxes free gov/pub/irs-irbs/irb01-19. Federal and state taxes free pdf. Federal and state taxes free   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Federal and state taxes free The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Federal and state taxes free The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Federal and state taxes free The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Federal and state taxes free The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Federal and state taxes free The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Federal and state taxes free   The IRS may charge you a user fee for issuing a tax ruling. Federal and state taxes free For more information, see Revenue Procedure 2014-1 available at  www. Federal and state taxes free irs. Federal and state taxes free gov/irb/2014-1_IRB/ar05. Federal and state taxes free html. Federal and state taxes free Leveraged leases of limited-use property. Federal and state taxes free   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Federal and state taxes free Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Federal and state taxes free See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Federal and state taxes free Leases over $250,000. Federal and state taxes free   Special rules are provided for certain leases of tangible property. Federal and state taxes free The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Federal and state taxes free Rents increase during the lease. Federal and state taxes free Rents decrease during the lease. Federal and state taxes free Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Federal and state taxes free Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Federal and state taxes free These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Federal and state taxes free   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Federal and state taxes free In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Federal and state taxes free For details, see section 467 of the Internal Revenue Code. Federal and state taxes free Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Federal and state taxes free When you can deduct these taxes as additional rent depends on your accounting method. Federal and state taxes free Cash method. Federal and state taxes free   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Federal and state taxes free Accrual method. Federal and state taxes free   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Federal and state taxes free That you have a liability for taxes on the leased property. Federal and state taxes free How much the liability is. Federal and state taxes free That economic performance occurred. Federal and state taxes free   The liability and amount of taxes are determined by state or local law and the lease agreement. Federal and state taxes free Economic performance occurs as you use the property. Federal and state taxes free Example 1. Federal and state taxes free Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Federal and state taxes free Oak leases land for use in its business. Federal and state taxes free Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Federal and state taxes free However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Federal and state taxes free Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Federal and state taxes free If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Federal and state taxes free Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Federal and state taxes free This is when Oak's liability under the lease becomes fixed. Federal and state taxes free Example 2. Federal and state taxes free The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Federal and state taxes free As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Federal and state taxes free This is the year in which Oak's liability under the lease becomes fixed. Federal and state taxes free Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Federal and state taxes free Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Federal and state taxes free If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Federal and state taxes free For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Federal and state taxes free The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Federal and state taxes free Option to renew. Federal and state taxes free   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Federal and state taxes free However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Federal and state taxes free Allocate the lease cost to the original term and any option term based on the facts and circumstances. Federal and state taxes free In some cases, it may be appropriate to make the allocation using a present value computation. Federal and state taxes free For more information, see Regulations section 1. Federal and state taxes free 178-1(b)(5). Federal and state taxes free Example 1. Federal and state taxes free You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Federal and state taxes free Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Federal and state taxes free Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Federal and state taxes free That is the remaining life of your present lease plus the periods for renewal. Federal and state taxes free Example 2. Federal and state taxes free The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Federal and state taxes free You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Federal and state taxes free The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Federal and state taxes free Cost of a modification agreement. Federal and state taxes free   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Federal and state taxes free You must capitalize these payments and amortize them over the remaining period of the lease. Federal and state taxes free You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Federal and state taxes free Example. Federal and state taxes free You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Federal and state taxes free However, before you occupy it, you decide that you really need less space. Federal and state taxes free The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Federal and state taxes free In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Federal and state taxes free   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Federal and state taxes free Your amortization deduction each year will be $150 ($3,000 ÷ 20). Federal and state taxes free You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Federal and state taxes free Commissions, bonuses, and fees. Federal and state taxes free   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Federal and state taxes free You must amortize these costs over the term of the lease. Federal and state taxes free Loss on merchandise and fixtures. Federal and state taxes free   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Federal and state taxes free You must capitalize the loss and amortize it over the remaining term of the lease. Federal and state taxes free Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Federal and state taxes free Depreciate the property over its appropriate recovery period. Federal and state taxes free You cannot amortize the cost over the remaining term of the lease. Federal and state taxes free If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Federal and state taxes free For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Federal and state taxes free Assignment of a lease. Federal and state taxes free   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Federal and state taxes free If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Federal and state taxes free The rest is for your investment in the permanent improvements. Federal and state taxes free   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Federal and state taxes free You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Federal and state taxes free Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Federal and state taxes free Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Federal and state taxes free You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Federal and state taxes free Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Federal and state taxes free Uniform capitalization rules. Federal and state taxes free   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Federal and state taxes free Produce real property or tangible personal property. Federal and state taxes free For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Federal and state taxes free Acquire property for resale. Federal and state taxes free However, these rules do not apply to the following property. Federal and state taxes free Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Federal and state taxes free Property you produce if you meet either of the following conditions. Federal and state taxes free Your indirect costs of producing the property are $200,000 or less. Federal and state taxes free You use the cash method of accounting and do not account for inventories. Federal and state taxes free Example 1. Federal and state taxes free You rent construction equipment to build a storage facility. Federal and state taxes free If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Federal and state taxes free You recover your cost by claiming a deduction for depreciation on the building. Federal and state taxes free Example 2. Federal and state taxes free You rent space in a facility to conduct your business of manufacturing tools. Federal and state taxes free If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Federal and state taxes free More information. Federal and state taxes free   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Federal and state taxes free Prev  Up  Next   Home   More Online Publications
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Federal and state taxes free Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. Federal and state taxes free Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. Federal and state taxes free Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. Federal and state taxes free Table of Contents 1. Federal and state taxes free   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. Federal and state taxes free Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. Federal and state taxes free   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Federal and state taxes free Divorcio y nuevo matrimonio. Federal and state taxes free Matrimonios anulados. Federal and state taxes free Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Federal and state taxes free Personas consideradas casadas. Federal and state taxes free Matrimonio del mismo sexo. Federal and state taxes free Cónyuge fallecido durante el año. Federal and state taxes free Personas casadas que viven separadas. Federal and state taxes free Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. Federal and state taxes free   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. Federal and state taxes free Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Federal and state taxes free Números de identificación del contribuyente en proceso de adopción. Federal and state taxes free 4. Federal and state taxes free   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications