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Student Income Tax

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Student Income Tax

Student income tax Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Student income tax Valor justo de mercado. Student income tax Excepción en el caso de propiedad inmueble de uso personal. Student income tax Más información. Student income tax Para pedir formularios y publicaciones. Student income tax Preguntas sobre los impuestos. Student income tax Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Student income tax Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Student income tax Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Student income tax Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Student income tax Llene los Anexos 1 al 20. Student income tax Lea las instrucciones del Formulario 4684, en inglés. Student income tax Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Student income tax Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Student income tax Utilice lo que se halla en la. Student income tax . Student income tax . Student income tax Y anótelo en el Formulario 4684. Student income tax . Student income tax . Student income tax Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Student income tax Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Student income tax Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Student income tax Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Student income tax Cantidad de la pérdida. Student income tax   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Student income tax Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Student income tax (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Student income tax De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Student income tax   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Student income tax Costo u otra base. Student income tax   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Student income tax Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Student income tax Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Student income tax Valor justo de mercado. Student income tax   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Student income tax Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Student income tax Cálculos separados. Student income tax   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Student income tax Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Student income tax Excepción en el caso de propiedad inmueble de uso personal. Student income tax   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Student income tax Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Student income tax La base ajustada de toda la propiedad. Student income tax Límites de la deducción. Student income tax   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Student income tax Esto se hace en la sección A del Formulario 4684, en inglés. Student income tax Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Student income tax Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Student income tax Más información. Student income tax   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Student income tax Cuándo su pérdida es deducible. Student income tax   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Student income tax Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Student income tax No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Student income tax Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Student income tax Comentarios y sugerencias. Student income tax   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Student income tax   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Student income tax NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Student income tax Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Student income tax   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Student income tax gov. Student income tax Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Student income tax Usted también nos puede enviar comentarios desde la página web en www. Student income tax irs. Student income tax gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Student income tax Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Student income tax Para pedir formularios y publicaciones. Student income tax   Visite www. Student income tax irs. Student income tax gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Student income tax  Internal Revenue Service 1201 N. Student income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Student income tax   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Student income tax gov/espanol o llame al 1-800-829-1040. Student income tax No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Student income tax Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Student income tax Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Student income tax   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Student income tax El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Student income tax En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Student income tax Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Student income tax gov o llame al 1-800-906-9887 o 1-800-829-1040. Student income tax   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Student income tax Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Student income tax aarp. Student income tax org/money/taxaide. Student income tax   Para más información sobre estos programas, visite IRS. Student income tax gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Student income tax Internet. Student income tax Puede tener acceso al sitio web del IRS, www. Student income tax irs. Student income tax gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Student income tax Visite www. Student income tax irs. Student income tax gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Student income tax Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Student income tax Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Student income tax Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Student income tax Presentar la declaración por medio del sistema electrónico e-file. Student income tax Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Student income tax Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Student income tax Pedir productos del IRS a través de Internet. Student income tax Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Student income tax Buscar publicaciones en Internet por tema o palabra clave. Student income tax Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Student income tax Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Student income tax Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Student income tax irs. Student income tax gov/espanol. Student income tax Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Student income tax irs. Student income tax gov/individuals. Student income tax Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Student income tax Obtener información acerca de cómo abrir y administrar un pequeño negocio. Student income tax Teléfono. Student income tax Muchos servicios están disponibles por teléfono. Student income tax Cómo pedir formularios, instrucciones y publicaciones. Student income tax Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Student income tax Deberá recibir lo que ha pedido dentro de 10 días. Student income tax Cómo hacer preguntas relacionadas con los impuestos. Student income tax Llame al IRS para hacer preguntas al 1-800-829-1040. Student income tax Cómo resolver problemas. Student income tax Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Student income tax Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Student income tax Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Student income tax Para obtener el número telefónico, visite el sitio web www. Student income tax irs. Student income tax gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Student income tax Equipo TTY/TDD. Student income tax Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Student income tax Temas TeleTax. Student income tax Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Student income tax Información sobre los reembolsos. Student income tax Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Student income tax Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Student income tax La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Student income tax Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Student income tax Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Student income tax Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Student income tax Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Student income tax Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Student income tax Otra información relacionada con los reembolsos. Student income tax Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Student income tax Cómo evaluar la calidad de nuestros servicios telefónicos. Student income tax Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Student income tax Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Student income tax Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Student income tax Visitas en persona. Student income tax Muchos productos y servicios están disponibles en varios lugares públicos. Student income tax Productos. Student income tax Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Student income tax Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Student income tax Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Student income tax Servicios. Student income tax Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Student income tax Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Student income tax Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Student income tax No se necesita cita, simplemente venga a hacer su consulta. Student income tax Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Student income tax Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Student income tax Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Student income tax Los demás asuntos se tramitan sin necesidad de hacer una cita. Student income tax Para obtener el número telefónico de la oficina local, visite el sitio web www. Student income tax irs. Student income tax gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Student income tax Correspondencia. Student income tax Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Student income tax  Internal Revenue Service 1201 N. Student income tax Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Student income tax   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Student income tax Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Student income tax Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Student income tax Tenga presente que lo peor que se puede hacer es no hacer nada. Student income tax   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Student income tax Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Student income tax Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Student income tax   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Student income tax A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Student income tax Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Student income tax Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Student income tax ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Student income tax Nuestro kit de herramientas tributarias, disponible en www. Student income tax taxpayeradvocate. Student income tax irs. Student income tax gov/Home/Spanish le puede ayudar a entender estos derechos. Student income tax   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Student income tax irs. Student income tax gov/advocate. Student income tax Usted también podría llamarnos gratis al 1-877-777-4778. Student income tax   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Student income tax Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Student income tax irs. Student income tax gov/advocate. Student income tax Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Student income tax   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Student income tax Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Student income tax Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Student income tax Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Student income tax Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Student income tax irs. Student income tax gov/espanol/article/0,,id=219303,00. Student income tax html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Student income tax Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Student income tax Servicios Tributarios Gratuitos. Student income tax   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Student income tax Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Student income tax La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Student income tax La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Student income tax Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Student income tax   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Student income tax Discos DVD para productos tributarios. Student income tax Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Student income tax Formularios, instrucciones y publicaciones de impuestos de años anteriores. Student income tax Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Student income tax Preguntas sobre leyes tributarias hechas con frecuencia. Student income tax Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Student income tax Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Student income tax Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Student income tax Internal Revenue Bulletins (Boletines del IRS). Student income tax Apoyo técnico telefónico gratuito y por correo electrónico. Student income tax El CD que se expide dos veces al año. Student income tax  — La primera entrega se envía a principios de enero del año 2012. Student income tax  — La última entrega se envía a principios de marzo del año 2012. Student income tax Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Student income tax irs. Student income tax gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Student income tax Prev  Up  Next   Home   More Online Publications
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The Student Income Tax

Student income tax 4. Student income tax   Transportation Table of Contents Parking fees. Student income tax Advertising display on car. Student income tax Car pools. Student income tax Hauling tools or instruments. Student income tax Union members' trips from a union hall. Student income tax Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. Student income tax These expenses include the cost of transportation by air, rail, bus, taxi, etc. Student income tax , and the cost of driving and maintaining your car. Student income tax Transportation expenses include the ordinary and necessary costs of all of the following. Student income tax Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Student income tax Tax home is defined in chapter 1. Student income tax Visiting clients or customers. Student income tax Going to a business meeting away from your regular workplace. Student income tax Getting from your home to a temporary workplace when you have one or more regular places of work. Student income tax These temporary workplaces can be either within the area of your tax home or outside that area. Student income tax Transportation expenses do not include expenses you have while traveling away from home overnight. Student income tax Those expenses are travel expenses discussed in chapter 1 . Student income tax However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. Student income tax See Car Expenses , later. Student income tax Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Student income tax However, there may be exceptions to this general rule. Student income tax You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Student income tax Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. Student income tax Illustration of transportation expenses. Student income tax    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. Student income tax You may want to refer to it when deciding whether you can deduct your transportation expenses. Student income tax Temporary work location. Student income tax   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Student income tax   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Student income tax   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Student income tax   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Student income tax It will not be treated as temporary after the date you determine it will last more than 1 year. Student income tax   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Student income tax You may have deductible travel expenses as discussed in chapter 1 . Student income tax No regular place of work. Student income tax   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Student income tax   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Student income tax   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Student income tax These are nondeductible commuting expenses. Student income tax Two places of work. Student income tax   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Student income tax However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Student income tax   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Student income tax You cannot deduct them. Student income tax Armed Forces reservists. Student income tax   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Student income tax You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . Student income tax   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Student income tax In this case, your transportation generally is a nondeductible commuting expense. Student income tax However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Student income tax   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Student income tax   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Student income tax These expenses are discussed in chapter 1 . Student income tax   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. Student income tax For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. Student income tax Commuting expenses. Student income tax   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Student income tax These costs are personal commuting expenses. Student income tax You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Student income tax You cannot deduct commuting expenses even if you work during the commuting trip. Student income tax Example. Student income tax You sometimes use your cell phone to make business calls while commuting to and from work. Student income tax Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Student income tax These activities do not change the trip from personal to business. Student income tax You cannot deduct your commuting expenses. Student income tax Parking fees. Student income tax    Fees you pay to park your car at your place of business are nondeductible commuting expenses. Student income tax You can, however, deduct business-related parking fees when visiting a customer or client. Student income tax Advertising display on car. Student income tax   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Student income tax If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Student income tax Car pools. Student income tax   You cannot deduct the cost of using your car in a nonprofit car pool. Student income tax Do not include payments you receive from the passengers in your income. Student income tax These payments are considered reimbursements of your expenses. Student income tax However, if you operate a car pool for a profit, you must include payments from passengers in your income. Student income tax You can then deduct your car expenses (using the rules in this publication). Student income tax Hauling tools or instruments. Student income tax   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Student income tax However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Student income tax Union members' trips from a union hall. Student income tax   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Student income tax Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Student income tax Office in the home. Student income tax   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Student income tax (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Student income tax ) Examples of deductible transportation. Student income tax   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Student income tax Example 1. Student income tax You regularly work in an office in the city where you live. Student income tax Your employer sends you to a 1-week training session at a different office in the same city. Student income tax You travel directly from your home to the training location and return each day. Student income tax You can deduct the cost of your daily round-trip transportation between your home and the training location. Student income tax Example 2. Student income tax Your principal place of business is in your home. Student income tax You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Student income tax Example 3. Student income tax You have no regular office, and you do not have an office in your home. Student income tax In this case, the location of your first business contact inside the metropolitan area is considered your office. Student income tax Transportation expenses between your home and this first contact are nondeductible commuting expenses. Student income tax Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Student income tax While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. Student income tax Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. Student income tax You generally can use one of the two following methods to figure your deductible expenses. Student income tax Standard mileage rate. Student income tax Actual car expenses. Student income tax If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Student income tax See Leasing a Car , later. Student income tax In this publication, “car” includes a van, pickup, or panel truck. Student income tax For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. Student income tax Rural mail carriers. Student income tax   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Student income tax Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. Student income tax   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Student income tax You must complete Form 2106 and attach it to your Form 1040, U. Student income tax S. Student income tax Individual Income Tax Return. Student income tax   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Student income tax It is given as an equipment maintenance allowance (EMA) to employees of the U. Student income tax S. Student income tax Postal Service. Student income tax It is at the rate contained in the 1991 collective bargaining agreement. Student income tax Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Student income tax See your employer for information on your reimbursement. Student income tax    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Student income tax Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Student income tax For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Student income tax If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. Student income tax You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. Student income tax See Choosing the standard mileage rate and Standard mileage rate not allowed, later. Student income tax You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Student income tax See chapter 6 for more information on reimbursements . Student income tax Choosing the standard mileage rate. Student income tax   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Student income tax Then, in later years, you can choose to use either the standard mileage rate or actual expenses. Student income tax   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Student income tax For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. Student income tax   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Student income tax You cannot revoke the choice. Student income tax However, in later years, you can switch from the standard mileage rate to the actual expenses method. Student income tax If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Student income tax Example. Student income tax Larry is an employee who occasionally uses his own car for business purposes. Student income tax He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. Student income tax Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. Student income tax   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. Student income tax Standard mileage rate not allowed. Student income tax   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Student income tax (See Rural mail carriers , earlier. Student income tax ) Note. Student income tax You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. Student income tax Five or more cars. Student income tax   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. Student income tax However, you may be able to deduct your actual expenses for operating each of the cars in your business. Student income tax See Actual Car Expenses , later, for information on how to figure your deduction. Student income tax   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. Student income tax   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. Student income tax Example 1. Student income tax Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. Student income tax She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. Student income tax Example 2. Student income tax Tony and his employees use his four pickup trucks in his landscaping business. Student income tax During the year, he traded in two of his old trucks for two newer ones. Student income tax Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. Student income tax Example 3. Student income tax Chris owns a repair shop and an insurance business. Student income tax He and his employees use his two pickup trucks and van for the repair shop. Student income tax Chris alternates using his two cars for the insurance business. Student income tax No one else uses the cars for business purposes. Student income tax Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. Student income tax Example 4. Student income tax Maureen owns a car and four vans that are used in her housecleaning business. Student income tax Her employees use the vans, and she uses the car to travel to various customers. Student income tax Maureen cannot use the standard mileage rate for the car or the vans. Student income tax This is because all five vehicles are used in Maureen's business at the same time. Student income tax She must use actual expenses for all vehicles. Student income tax Interest. Student income tax   If you are an employee, you cannot deduct any interest paid on a car loan. Student income tax This applies even if you use the car 100% for business as an employee. Student income tax   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. Student income tax For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). Student income tax You cannot deduct the part of the interest expense that represents your personal use of the car. Student income tax    If you use a home equity loan to purchase your car, you may be able to deduct the interest. Student income tax See Publication 936, Home Mortgage Interest Deduction, for more information. Student income tax Personal property taxes. Student income tax   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. Student income tax You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. Student income tax   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Student income tax If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). Student income tax Parking fees and tolls. Student income tax   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Student income tax (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Student income tax ) Sale, trade-in, or other disposition. Student income tax   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. Student income tax See Disposition of a Car , later. Student income tax Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Student income tax If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Student income tax Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Student income tax Continue to keep records, as explained later in chapter 5 . Student income tax Business and personal use. Student income tax   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. Student income tax You can divide your expense based on the miles driven for each purpose. Student income tax Example. Student income tax You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. Student income tax You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. Student income tax Employer-provided vehicle. Student income tax   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. Student income tax You cannot use the standard mileage rate. Student income tax See Vehicle Provided by Your Employer in chapter 6. Student income tax Interest on car loans. Student income tax   If you are an employee, you cannot deduct any interest paid on a car loan. Student income tax This interest is treated as personal interest and is not deductible. Student income tax If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. Student income tax Taxes paid on your car. Student income tax   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Student income tax Enter the amount paid on line 7 of Schedule A (Form 1040). Student income tax Sales taxes. Student income tax   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. Student income tax Fines and collateral. Student income tax   You cannot deduct fines you pay or collateral you forfeit for traffic violations. Student income tax Casualty and theft losses. Student income tax   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. Student income tax See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. Student income tax Depreciation and section 179 deductions. Student income tax   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Student income tax Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. Student income tax However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Student income tax Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. Student income tax The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. Student income tax   Generally, there are limits on these deductions. Student income tax Special rules apply if you use your car 50% or less in your work or business. Student income tax   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. Student income tax   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. Student income tax Car defined. Student income tax   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Student income tax Its unloaded gross vehicle weight must not be more than 6,000 pounds. Student income tax A car includes any part, component, or other item physically attached to it or usually included in the purchase price. Student income tax   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. Student income tax Qualified nonpersonal use vehicles. Student income tax   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Student income tax They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Student income tax Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. Student income tax More information. Student income tax   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. Student income tax Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. Student income tax If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Student income tax There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. Student income tax See Depreciation Limits, later. Student income tax You can claim the section 179 deduction only in the year you place the car in service. Student income tax For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. Student income tax Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. Student income tax A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. Student income tax Example. Student income tax In 2012, you bought a new car and used it for personal purposes. Student income tax In 2013, you began to use it for business. Student income tax Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. Student income tax However, you can claim a depreciation deduction for the business use of the car starting in 2013. Student income tax See Depreciation Deduction , later. Student income tax More than 50% business use requirement. Student income tax   You must use the property more than 50% for business to claim any section 179 deduction. Student income tax If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Student income tax The result is the cost of the property that can qualify for the section 179 deduction. Student income tax Example. Student income tax Peter purchased a car in April 2013 for $24,500 and used it 60% for business. Student income tax Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). Student income tax But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. Student income tax Limits. Student income tax   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. Student income tax Limit on the amount of the section 179 deduction. Student income tax   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. Student income tax   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. Student income tax If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. Student income tax   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. Student income tax   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Student income tax   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. Student income tax You must allocate the dollar limit (after any reduction) between you. Student income tax   For more information on the above section 179 deduction limits, see Publication 946. Student income tax Limit for sport utility and certain other vehicles. Student income tax   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. Student income tax This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. Student income tax However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Student income tax    Limit on total section 179, special depreciation allowance, and depreciation deduction. Student income tax   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. Student income tax The limit is reduced if your business use of the car is less than 100%. Student income tax See Depreciation Limits , later, for more information. Student income tax Example. Student income tax In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. Student income tax However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). Student income tax Cost of car. Student income tax   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. Student income tax For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. Student income tax Your cost includes only the cash you paid. Student income tax Basis of car for depreciation. Student income tax   The amount of the section 179 deduction reduces your basis in your car. Student income tax If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. Student income tax The resulting amount is the basis in your car you use to figure your depreciation deduction. Student income tax When to choose. Student income tax   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. Student income tax How to choose. Student income tax    Employees use Form 2106 to make this choice and report the section 179 deduction. Student income tax All others use Form 4562. Student income tax   File the appropriate form with either of the following. Student income tax Your original tax return filed for the year the property was placed in service (whether or not you file it timely). Student income tax An amended return filed within the time prescribed by law. Student income tax An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Student income tax The amended return must also include any resulting adjustments to taxable income. Student income tax    You must keep records that show the specific identification of each piece of qualifying section 179 property. Student income tax These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. Student income tax Revoking an election. Student income tax   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. Student income tax Recapture of section 179 deduction. Student income tax   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. Student income tax If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Student income tax Any section 179 deduction claimed on the car is included in calculating the excess depreciation. Student income tax For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. Student income tax Dispositions. Student income tax   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. Student income tax You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). Student income tax For information on the disposition of a car, see Disposition of a Car , later. Student income tax Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. Student income tax The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). Student income tax The special depreciation allowance applies only for the first year the car is placed in service. Student income tax To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). Student income tax Combined depreciation. Student income tax   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Student income tax For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Student income tax See Depreciation Limits , later in this chapter. Student income tax Qualified car. Student income tax   To be a qualified car (including trucks and vans), the car must meet all of the following tests. Student income tax You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. Student income tax Election not to claim the special depreciation allowance. Student income tax   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. Student income tax If you make this election, it applies to all 5-year property placed in service during the year. Student income tax   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. Student income tax    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Student income tax Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. Student income tax This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. Student income tax You generally need to know the following things about the car you intend to depreciate. Student income tax Your basis in the car. Student income tax The date you place the car in service. Student income tax The method of depreciation and recovery period you will use. Student income tax Basis. Student income tax   Your basis in a car for figuring depreciation is generally its cost. Student income tax This includes any amount you borrow or pay in cash, other property, or services. Student income tax   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). Student income tax However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). Student income tax For one of these situations see Exception under Methods of depreciation, later. Student income tax   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Student income tax Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . Student income tax Placed in service. Student income tax   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Student income tax Depreciation begins when the car is placed in service for use in your work or business or for the production of income. Student income tax   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. Student income tax Car placed in service and disposed of in the same year. Student income tax   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. Student income tax Methods of depreciation. Student income tax   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). Student income tax MACRS is discussed later in this chapter. Student income tax Exception. Student income tax   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. Student income tax You must use straight line depreciation over the estimated remaining useful life of the car. Student income tax   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. Student income tax The rate per mile varies depending on the year(s) you used the standard mileage rate. Student income tax For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. Student income tax   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . Student income tax You must use your adjusted basis in your car to figure your depreciation deduction. Student income tax For additional information on the straight line method of depreciation, see Publication 946. Student income tax More-than-50%-use test. Student income tax   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. Student income tax You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. Student income tax   If your business use is 50% or less, you must use the straight line method to depreciate your car. Student income tax This is explained later under Car Used 50% or Less for Business . Student income tax Qualified business use. Student income tax   A qualified business use is any use in your trade or business. Student income tax It does not include use for the production of income (investment use). Student income tax However, you do combine your business and investment use to compute your depreciation deduction for the tax year. Student income tax Use of your car by another person. Student income tax   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. Student income tax It is directly connected with your business. Student income tax It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). Student income tax It results in a payment of fair market rent. Student income tax This includes any payment to you for the use of your car. Student income tax Business use changes. Student income tax   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. Student income tax See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. Student income tax    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. Student income tax Use for more than one purpose. Student income tax   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. Student income tax You do this on the basis of mileage. Student income tax Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. Student income tax Change from personal to business use. Student income tax   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Student income tax In this case, you figure the percentage of business use for the year as follows. Student income tax Determine the percentage of business use for the period following the change. Student income tax Do this by dividing business miles by total miles driven during that period. Student income tax Multiply the percentage in (1) by a fraction. Student income tax The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. Student income tax Example. Student income tax You use a car only for personal purposes during the first 6 months of the year. Student income tax During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. Student income tax This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Student income tax Your business use for the year is 40% (80% × 6/12). Student income tax Limits. Student income tax   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. Student income tax The maximum amount you can claim depends on the year in which you placed your car in service. Student income tax You have to reduce the maximum amount if you did not use the car exclusively for business. Student income tax See Depreciation Limits , later. Student income tax Unadjusted basis. Student income tax   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Student income tax Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. Student income tax   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. Student income tax Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Student income tax Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Student income tax Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. Student income tax 1, 2006), and alternative motor vehicle credit. Student income tax   See Form 8910 for information on the alternative motor vehicle credit. Student income tax If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. Student income tax See Car Used 50% or Less for Business, later, for more information. Student income tax If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. Student income tax Improvements. Student income tax   A major improvement to a car is treated as a new item of 5-year recovery property. Student income tax It is treated as placed in service in the year the improvement is made. Student income tax It does not matter how old the car is when the improvement is added. Student income tax Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. Student income tax However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Student income tax Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. Student income tax See Depreciation Limits , later. Student income tax Car trade-in. Student income tax   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. Student income tax You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Student income tax If you make this election, you treat the old car as disposed of at the time of the trade-in. Student income tax The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. Student income tax You then figure your depreciation deduction for the new car beginning with the date you placed it in service. Student income tax You make this election by completing Form 2106, Part II, Section D. Student income tax This method is explained later, beginning at Effect of trade-in on basis . Student income tax If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. Student income tax You must apply two depreciation limits (see Depreciation Limits , later). Student income tax The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. Student income tax The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. Student income tax You must use Form 4562 to compute your depreciation deduction. Student income tax You cannot use Form 2106, Part II, Section D. Student income tax This method is explained in Publication 946. Student income tax   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). Student income tax Otherwise, you must use the method described in (2). Student income tax Effect of trade-in on basis. Student income tax   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Student income tax For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. Student income tax 168(i)-6(d)(3). Student income tax Traded car used only for business. Student income tax   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. Student income tax Example. Student income tax Paul trades in a car that has an adjusted basis of $5,000 for a new car. Student income tax In addition, he pays cash of $20,000 for the new car. Student income tax His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). Student income tax Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. Student income tax Traded car used partly in business. Student income tax   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. Student income tax This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. Student income tax (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. Student income tax See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. Student income tax )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Student income tax Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. Student income tax For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. Student income tax Modified Accelerated Cost Recovery System (MACRS). Student income tax   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Student income tax   The maximum amount you can deduct is limited, depending on the year you placed your car in service. Student income tax See Depreciation Limits , later. Student income tax Recovery period. Student income tax   Under MACRS, cars are classified as 5-year property. Student income tax You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. Student income tax This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. Student income tax Depreciation deduction for certain Indian reservation property. Student income tax   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. Student income tax The recovery that applies for a business-use car is 3 years instead of 5 years. Student income tax However, the depreciation limits, discussed later, will still apply. Student income tax   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. Student income tax Depreciation methods. Student income tax   You can use one of the following methods to depreciate your car. Student income tax The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Student income tax The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Student income tax The straight line method (SL) over a 5-year recovery period. Student income tax    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. Student income tax This is because the chart has the switch to the straight line method built into its rates. Student income tax   Before choosing a method, you may wish to consider the following facts. Student income tax Using the straight line method provides equal yearly deductions throughout the recovery period. Student income tax Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. Student income tax MACRS depreciation chart. Student income tax   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Student income tax Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. Student income tax A similar chart appears in the Instructions for Form 2106. Student income tax    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. Student income tax   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. Student income tax You file your return on a fiscal year basis. Student income tax You file your return for a short tax year (less than 12 months). Student income tax During the year, all of the following conditions apply. Student income tax You placed some property in service from January through September. Student income tax You placed some property in service from October through December. Student income tax Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. Student income tax   You placed qualified property in service on an Indian reservation. Student income tax Depreciation in future years. Student income tax   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. Student income tax However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. Student income tax In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. Student income tax See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Student income tax    In future years, do not use the chart in this edition of the publication. Student income tax Instead, use the chart in the publication or the form instructions for those future years. Student income tax Disposition of car during recovery period. Student income tax   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. Student income tax See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. Student income tax How to use the 2013 chart. Student income tax   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Student income tax Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. Student income tax If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. Student income tax    Your deduction cannot be more than the maximum depreciation limit for cars. Student income tax See Depreciation Limits, later. Student income tax Example. Student income tax Phil bought a used truck in February 2012 to use exclusively in his landscape business. Student income tax He paid $9,200 for the truck with no trade-in. Student income tax Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. Student income tax Phil used the MACRS depreciation chart in 2012 to find his percentage. Student income tax The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. Student income tax He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. Student income tax In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. Student income tax His records show that the business use of his truck was 90% in 2013. Student income tax Phil used Table 4-1 to find his percentage. Student income tax Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. Student income tax He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. Student income tax Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. Student income tax The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. Student income tax The maximum amount you can deduct each year depends on the year you place the car in service. Student income tax These limits are shown in the following tables. Student income tax   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Student income tax 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Student income tax 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Student income tax 4$7,660 if you acquired the car before 5/6/2003. Student income tax $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. Student income tax 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. Student income tax Trucks and vans. Student income tax   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. Student income tax A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. Student income tax For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. Student income tax Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. Student income tax 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. Student income tax Car used less than full year. Student income tax   The depreciation limits are not reduced if you use a car for less than a full year. Student income tax This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. Student income tax However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. Student income tax See Reduction for personal use , next. Student income tax Reduction for personal use. Student income tax   The depreciation limits are reduced based on your percentage of personal use. Student income tax If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. Student income tax Section 179 deduction. Student income tax   The section 179 deduction is treated as a depreciation deduction. Student income tax If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. Student income tax Example. Student income tax On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. Student income tax He used it 80% for his business, and he chooses to take a section 179 deduction for the car. Student income tax The car is not qualified property for purposes of the special depreciation allowance. Student income tax Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. Student income tax This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). Student income tax Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). Student income tax He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. Student income tax Jack has reached his maximum depreciation deduction for 2013. Student income tax For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. Student income tax Deductions in years after the recovery period. Student income tax   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. Student income tax If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. Student income tax Unrecovered basis. Student income tax   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. Student income tax The recovery period. Student income tax   For 5-year property, your recovery period is 6 calendar years. Student income tax A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. Student income tax   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. Student income tax You determine your unrecovered basis in the 7th year after you placed the car in service. Student income tax How to treat unrecovered basis. Student income tax   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. Student income tax The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. Student income tax For example, no deduction is allowed for a year you use your car 100% for personal purposes. Student income tax Example. Student income tax In April 2007, Bob bought and placed in service a car he used exclusively in his business. Student income tax The car cost $31,500. Student income tax Bob did not claim a section 179 deduction or the special depreciation allowance for the car. Student income tax He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). Student income tax For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. Student income tax Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. Student income tax      MACRS     Deprec. Student income tax Year % Amount Limit Allowed 2007 20. Student income tax 00 $6,300 $3,060 $ 3,060 2008 32. Student income tax 00 10,080 4,900 4,900 2009 19. Student income tax 20 6,048 2,850 2,850 2010 11. Student income tax 52 3,629 1,775 1,775 2011 11. Student income tax 52 3,629 1,775 1,775 2012 5. Student income tax 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. Student income tax   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). Student income tax If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. Student income tax   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. Student income tax However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. Student income tax For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. Student income tax Table 4-1. Student income tax 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Student income tax ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. Student income tax   First, using the left column, find the date you first placed the car in service in 2013. Student income tax Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. Student income tax For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. Student income tax Refer back to the MACRS Depreciation Chart for the year you placed the car in service. Student income tax (See Car Used 50% or Less for Business . Student income tax )  Multiply the unadjusted basis of your car by your business use percentage. Student income tax Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. Student income tax (Also see Depreciation Limits . Student income tax )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. Student income tax 1—Sept. Student income tax 30 percentage instead of the Oct. Student income tax 1—Dec. Student income tax 31 percentage for your car. Student income tax               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. Student income tax If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. Student income tax 1—Sept. Student income tax 30 for figuring depreciation for your car. Student income tax See Which Convention Applies? in chapter 4 of Publication 946 for more details. Student income tax               Example. Student income tax You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. Student income tax You