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Fillable 1040x

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Fillable 1040x

Fillable 1040x Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Fillable 1040x Proc. Fillable 1040x 2013-21 Table of Contents SECTION 1. Fillable 1040x PURPOSE SECTION 2. Fillable 1040x BACKGROUND SECTION 3. Fillable 1040x SCOPE SECTION 4. Fillable 1040x APPLICATION. Fillable 1040x 01 Limitations on Depreciation Deductions for Certain Automobiles. Fillable 1040x . Fillable 1040x 02 Inclusions in Income of Lessees of Passenger Automobiles. Fillable 1040x SECTION 5. Fillable 1040x EFFECTIVE DATE SECTION 6. Fillable 1040x DRAFTING INFORMATION SECTION 1. Fillable 1040x PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Fillable 1040x The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Fillable 1040x SECTION 2. Fillable 1040x BACKGROUND . Fillable 1040x 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Fillable 1040x For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Fillable 1040x The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Fillable 1040x This change reflects the higher rate of price inflation for trucks and vans since 1988. Fillable 1040x . Fillable 1040x 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Fillable 1040x L. Fillable 1040x No. Fillable 1040x 112-240, 126 Stat. Fillable 1040x 2313 (Jan. Fillable 1040x 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Fillable 1040x Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Fillable 1040x . Fillable 1040x 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Fillable 1040x Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Fillable 1040x Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Fillable 1040x Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Fillable 1040x This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Fillable 1040x . Fillable 1040x 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Fillable 1040x The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Fillable 1040x Under § 1. Fillable 1040x 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Fillable 1040x One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Fillable 1040x Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Fillable 1040x SECTION 3. Fillable 1040x SCOPE . Fillable 1040x 01 The limitations on depreciation deductions in section 4. Fillable 1040x 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Fillable 1040x . Fillable 1040x 02 The tables in section 4. Fillable 1040x 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Fillable 1040x Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Fillable 1040x See Rev. Fillable 1040x Proc. Fillable 1040x 2008-22, 2008-1 C. Fillable 1040x B. Fillable 1040x 658, for passenger automobiles first leased during calendar year 2008; Rev. Fillable 1040x Proc. Fillable 1040x 2009-24, 2009-17 I. Fillable 1040x R. Fillable 1040x B. Fillable 1040x 885, for passenger automobiles first leased during calendar year 2009; Rev. Fillable 1040x Proc. Fillable 1040x 2010-18, 2010-09 I. Fillable 1040x R. Fillable 1040x B. Fillable 1040x 427, as amplified and modified by section 4. Fillable 1040x 03 of Rev. Fillable 1040x Proc. Fillable 1040x 2011-21, 2011-12 I. Fillable 1040x R. Fillable 1040x B. Fillable 1040x 560, for passenger automobiles first leased during calendar year 2010; Rev. Fillable 1040x Proc. Fillable 1040x 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Fillable 1040x Proc. Fillable 1040x 2012-23, 2012-14 I. Fillable 1040x R. Fillable 1040x B. Fillable 1040x 712, for passenger automobiles first leased during calendar year 2012. Fillable 1040x SECTION 4. Fillable 1040x APPLICATION . Fillable 1040x 01 Limitations on Depreciation Deductions for Certain Automobiles. Fillable 1040x (1) Amount of the inflation adjustment. Fillable 1040x (a) Passenger automobiles (other than trucks or vans). Fillable 1040x Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Fillable 1040x Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Fillable 1040x The new car component of the CPI was 115. Fillable 1040x 2 for October 1987 and 143. Fillable 1040x 787 for October 2012. Fillable 1040x The October 2012 index exceeded the October 1987 index by 28. Fillable 1040x 587. Fillable 1040x Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Fillable 1040x 8 percent (28. Fillable 1040x 587/115. Fillable 1040x 2 x 100%). Fillable 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Fillable 1040x 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Fillable 1040x This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Fillable 1040x (b) Trucks and vans. Fillable 1040x To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Fillable 1040x The new truck component of the CPI was 112. Fillable 1040x 4 for October 1987 and 149. Fillable 1040x 386 for October 2012. Fillable 1040x The October 2012 index exceeded the October 1987 index by 36. Fillable 1040x 986. Fillable 1040x Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Fillable 1040x 9 percent (36. Fillable 1040x 986/112. Fillable 1040x 4 x 100%). Fillable 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Fillable 1040x 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Fillable 1040x This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Fillable 1040x (2) Amount of the limitation. Fillable 1040x Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Fillable 1040x Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Fillable 1040x Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Fillable 1040x REV. Fillable 1040x PROC. Fillable 1040x 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Fillable 1040x PROC. Fillable 1040x 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Fillable 1040x PROC. Fillable 1040x 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Fillable 1040x PROC. Fillable 1040x 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Fillable 1040x 02 Inclusions in Income of Lessees of Passenger Automobiles. Fillable 1040x A taxpayer must follow the procedures in § 1. Fillable 1040x 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Fillable 1040x In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Fillable 1040x REV. Fillable 1040x PROC. Fillable 1040x 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Fillable 1040x PROC. Fillable 1040x 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Fillable 1040x EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Fillable 1040x SECTION 6. Fillable 1040x DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Fillable 1040x Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Fillable 1040x For further information regarding this revenue procedure, contact Mr. Fillable 1040x Harvey at (202) 622-4930 (not a toll-free call). Fillable 1040x Prev  Up  Next   Home   More Internal Revenue Bulletins
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Akron, OH

Website: Better Business Bureau

Email: info@akronbbb.org

Address: Better Business Bureau
222 W. Market St.
Akron, OH 44303

Phone Number: 330-253-4590

Canton, OH

Website: Better Business Bureau http://www.bbb.org/

Email: info@cantonbbb.org

Address: Better Business Bureau
1434 Cleveland Ave., NW
Canton, OH 44703

Phone Number: 330-454-9401

Toll-free: 1-800-362-0494

Cincinnati, OH

Website: Better Business Bureau

Email: info@cincinnati.bbb.org

Address: Better Business Bureau
7 W. 7th St., Suite 1600
Cincinnati, OH 45202

Phone Number: 513-421-3015

Cleveland, OH

Website: Better Business Bureau

Email: info@cleveland.bbb.org

Address: Better Business Bureau
2800 Euclid Ave., 4th Floor
Cleveland, OH 44115

Phone Number: 216-241-7678

Toll-free: 1-800-233-0361

Columbus, OH

Website: Better Business Bureau

Email: info@columbus-ohbbb.org

Address: Better Business Bureau
1169 Dublin Rd.
Columbus, OH 43215-1005

Phone Number: 614-486-6336

Dayton, OH

Website: Better Business Bureau

Email: info@dayton.bbb.org

Address: Better Business Bureau
15 W. Fourth St., Suite 300
Dayton, OH 45402

Phone Number: 937-222-5825

Toll-free: 1-800-776-5301

Lima, OH

Website: Better Business Bureau

Email: info@limabbb.org

Address: Better Business Bureau
219 N. McDonel St.
Lima, OH 45801

Phone Number: 419-223-7010

Toledo, OH

Website: Better Business Bureau

Email: info@toledobbb.org

Address: Better Business Bureau
Integrity Pl.
7668 King's Pointe Rd.
Toledo, OH 43617

Phone Number: 419-531-3116

Toll-free: 1-800-743-4222

Youngstown, OH

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Address: Better Business Bureau
PO Box 1495
Youngstown, OH 44501

Phone Number: 330-744-3111

The Fillable 1040x

Fillable 1040x Index A Acquisition indebtedness, Average acquisition indebtedness. Fillable 1040x Annuity obligations, Annuity obligation. Fillable 1040x By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Fillable 1040x Change in property use, Change in use of property. Fillable 1040x Continued debt, Continued debt. Fillable 1040x Debt modifying existing, Modifying existing debt. Fillable 1040x Federal financing, Certain federal financing. Fillable 1040x For performing exempt purpose, Debt incurred in performing exempt purpose. Fillable 1040x Obligation to return collateral, Securities loans. Fillable 1040x Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Fillable 1040x Real property, Real property debts of qualified organizations. Fillable 1040x Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Fillable 1040x Contributions deduction, Charitable contributions deduction. Fillable 1040x Convention or trade show activity, Convention or trade show activity. Fillable 1040x D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Fillable 1040x Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Fillable 1040x Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Fillable 1040x Sponsorship, Qualified sponsorship activities. Fillable 1040x Exempt function income, Exempt function income. Fillable 1040x Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Fillable 1040x F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Fillable 1040x L Limits, Limits. Fillable 1040x M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Fillable 1040x P Publications (see Tax help) R Rents, Rents. Fillable 1040x Return, Returns and Filing Requirements Royalties, Royalties. Fillable 1040x S Specific deduction, Specific deduction. Fillable 1040x T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Fillable 1040x Colleges and universities, Colleges and universities. Fillable 1040x Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Fillable 1040x Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Fillable 1040x U. Fillable 1040x S. Fillable 1040x instrumentalities, U. Fillable 1040x S. Fillable 1040x instrumentalities. Fillable 1040x Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Fillable 1040x Title-holding corporations, Title-holding corporations. Fillable 1040x TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Fillable 1040x Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Fillable 1040x Income from lending securities, Income from lending securities. Fillable 1040x Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Fillable 1040x S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Fillable 1040x Average acquisition indebtedness, Average acquisition indebtedness. Fillable 1040x Average adjusted basis, Average adjusted basis. Fillable 1040x Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Fillable 1040x Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Fillable 1040x Indeterminate property price, Indeterminate price. Fillable 1040x Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Fillable 1040x Book publishing, Book publishing. Fillable 1040x Broadcasting rights, Broadcasting rights. Fillable 1040x Business league's parking and bus services, Business league's parking and bus services. Fillable 1040x Convenience of members, Convenience of members. Fillable 1040x Convention or trade show, Convention or trade show activity. Fillable 1040x Directory of members, Directory of members. Fillable 1040x Distribution of low cost articles, Distribution of low cost articles. Fillable 1040x Dual use facilities, etc. Fillable 1040x , Dual use of assets or facilities. Fillable 1040x Employees association sales, Employee association sales. Fillable 1040x Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Fillable 1040x Gambling activities other than bingo, Gambling activities other than bingo. Fillable 1040x Halfway house, Halfway house workshop. Fillable 1040x Health club program, Health club program. Fillable 1040x Hearing aid sales, Sales of hearing aids. Fillable 1040x Hospital facilities, Hospital facilities. Fillable 1040x Hospital services, Hospital services. Fillable 1040x Insurance programs, Insurance programs. Fillable 1040x Magazine publishing, Magazine publishing. Fillable 1040x Member lists rentals, etc. Fillable 1040x , Exchange or rental of member lists. Fillable 1040x Membership list sales, Membership list sales. Fillable 1040x Miniature golf course, Miniature golf course. Fillable 1040x Museum eating facilities, Museum eating facilities. Fillable 1040x Museum greeting card sales, Museum greeting card sales. Fillable 1040x Pet boarding and grooming services, Pet boarding and grooming services. Fillable 1040x Pole rentals, Pole rentals. Fillable 1040x Public entertainment activity, Public entertainment activity. Fillable 1040x Publishing legal notices, Publishing legal notices. Fillable 1040x Regularly conducted, Regularly conducted. Fillable 1040x Sales commissions, Sales commissions. Fillable 1040x Sales of advertising space, Sales of advertising space. Fillable 1040x School facilities, School facilities. Fillable 1040x School handicraft shop, School handicraft shop. Fillable 1040x Selling donated merchandise, Selling donated merchandise. Fillable 1040x Selling endorsements, Selling endorsements. Fillable 1040x Sponsoring entertainment events, Sponsoring entertainment events. Fillable 1040x Substantially related, Not substantially related. Fillable 1040x Trade or business defined, Trade or business. Fillable 1040x Travel tour programs, Travel tour programs. Fillable 1040x Volunteer workforce, Volunteer workforce. Fillable 1040x Yearbook advertising, Yearbook advertising. Fillable 1040x Youth residence, Youth residence. Fillable 1040x Unstated trade or business Bingo games, Bingo games. Fillable 1040x V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Fillable 1040x Prev  Up     Home   More Online Publications