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Filing Form 1040x

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Filing Form 1040x

Filing form 1040x Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Appendix A Please click here for the text description of the image. Filing form 1040x Table A-1 and A-2 Please click here for the text description of the image. Filing form 1040x Table A-3 and A-4 Please click here for the text description of the image. Filing form 1040x Table A-5 and A-6 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-7 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-8 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-8 (continued) This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-9 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-9 (continued) This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-10 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A–10 (continued) This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-11 Please click here for the text description of the image. Filing form 1040x Table A-11 (continued) This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-12 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-12 (continued) This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-13, A-14 and A-14 (continued. Filing form 1040x 1) Please click here for the text description of the image. Filing form 1040x Table A-14 (continued. Filing form 1040x 2) Please click here for the text description of the image. Filing form 1040x Table A-15 Please click here for the text description of the image. Filing form 1040x Table A-15 (continued) Please click here for the text description of the image. Filing form 1040x Table A-16 Please click here for the text description of the image. Filing form 1040x Table A-16 (continued) This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-17 Please click here for the text description of the image. Filing form 1040x Table A-17 (continued) Please click here for the text description of the image. Filing form 1040x Table A-18 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-18 (continued) This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table A-19 and Table A-20 Please click here for the text description of the image. Filing form 1040x Quality Indian Reservation Property Tables Please click here for the text description of the image. Filing form 1040x Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Filing form 1040x The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Filing form 1040x It is shown as Table B-1. Filing form 1040x The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Filing form 1040x It is shown as Table B-2. Filing form 1040x How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Filing form 1040x Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Filing form 1040x However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Filing form 1040x Use the tables in the order shown below to determine the recovery period of your depreciable property. Filing form 1040x Table B-1. Filing form 1040x   Check Table B-1 for a description of the property. Filing form 1040x If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Filing form 1040x If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Filing form 1040x If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Filing form 1040x If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Filing form 1040x Tax-exempt use property subject to a lease. Filing form 1040x   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Filing form 1040x Table B-2. Filing form 1040x   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Filing form 1040x Property not in either table. Filing form 1040x   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Filing form 1040x This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Filing form 1040x See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Filing form 1040x Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Filing form 1040x Qualified rent-to-own property. Filing form 1040x A motorsport entertainment complex placed in service before January 1, 2014. Filing form 1040x Any retail motor fuels outlet. Filing form 1040x Any qualified leasehold improvement property placed in service before January 1, 2014. Filing form 1040x Any qualified restaurant property placed in service before January 1, 2014. Filing form 1040x Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Filing form 1040x Any water utility property. Filing form 1040x Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Filing form 1040x Natural gas gathering and distribution lines placed in service after April 11, 2005. Filing form 1040x Example 1. Filing form 1040x Richard Green is a paper manufacturer. Filing form 1040x During the year, he made substantial improvements to the land on which his paper plant is located. Filing form 1040x He checks Table B-1 and finds land improvements under asset class 00. Filing form 1040x 3. Filing form 1040x He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Filing form 1040x 1, Manufacture of Pulp and Paper. Filing form 1040x He uses the recovery period under this asset class because it specifically includes land improvements. Filing form 1040x The land improvements have a 13-year class life and a 7-year recovery period for GDS. Filing form 1040x If he elects to use ADS, the recovery period is 13 years. Filing form 1040x If Richard only looked at Table B-1, he would select asset class 00. Filing form 1040x 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Filing form 1040x Example 2. Filing form 1040x Sam Plower produces rubber products. Filing form 1040x During the year, he made substantial improvements to the land on which his rubber plant is located. Filing form 1040x He checks Table B-1 and finds land improvements under asset class 00. Filing form 1040x 3. Filing form 1040x He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Filing form 1040x 1, Manufacture of Rubber Products. Filing form 1040x Reading the headings and descriptions under asset class 30. Filing form 1040x 1, Sam finds that it does not include land improvements. Filing form 1040x Therefore, Sam uses the recovery period under asset class 00. Filing form 1040x 3. Filing form 1040x The land improvements have a 20-year class life and a 15-year recovery period for GDS. Filing form 1040x If he elects to use ADS, the recovery period is 20 years. Filing form 1040x Example 3. Filing form 1040x Pam Martin owns a retail clothing store. Filing form 1040x During the year, she purchased a desk and a cash register for use in her business. Filing form 1040x She checks Table B-1 and finds office furniture under asset class 00. Filing form 1040x 11. Filing form 1040x Cash registers are not listed in any of the asset classes in Table B-1. Filing form 1040x She then checks Table B-2 and finds her activity, retail store, under asset class 57. Filing form 1040x 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Filing form 1040x This asset class does not specifically list office furniture or a cash register. Filing form 1040x She looks back at Table B-1 and uses asset class 00. Filing form 1040x 11 for the desk. Filing form 1040x The desk has a 10-year class life and a 7-year recovery period for GDS. Filing form 1040x If she elects to use ADS, the recovery period is 10 years. Filing form 1040x For the cash register, she uses asset class 57. Filing form 1040x 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Filing form 1040x The cash register has a 9-year class life and a 5-year recovery period for GDS. Filing form 1040x If she elects to use the ADS method, the recovery period is 9 years. Filing form 1040x This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-1 Please click here for the text description of the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 This image is too large to be displayed in the current screen. Filing form 1040x Please click the link to view the image. Filing form 1040x Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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The Filing Form 1040x

Filing form 1040x Publication 502 - Additional Material Prev  Up  Next   Home   More Online Publications