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Tax Forms For 2008

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Tax Forms For 2008

Tax forms for 2008 Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. Tax forms for 2008 Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. Tax forms for 2008 Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. Tax forms for 2008 Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. Tax forms for 2008 Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. Tax forms for 2008 Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. Tax forms for 2008 Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. Tax forms for 2008 Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. Tax forms for 2008 Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. Tax forms for 2008 Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. Tax forms for 2008 B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. Tax forms for 2008 Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. Tax forms for 2008 Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Tax forms for 2008 Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Tax forms for 2008 Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. Tax forms for 2008 C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. Tax forms for 2008 Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. Tax forms for 2008 Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Tax forms for 2008 Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. Tax forms for 2008 Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. Tax forms for 2008 Deducción de la contribución, Deducción de la contribución. Tax forms for 2008 Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. Tax forms for 2008 Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. Tax forms for 2008 COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. Tax forms for 2008 Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Tax forms for 2008 Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. Tax forms for 2008 Terceros pagadores, Terceros pagadores. Tax forms for 2008 Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. Tax forms for 2008 Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. Tax forms for 2008 Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. Tax forms for 2008 Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. Tax forms for 2008 Excepciones al requisito de los $150 o $2,500, Excepciones. Tax forms for 2008 Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. Tax forms for 2008 Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). Tax forms for 2008 Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. Tax forms for 2008 Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. Tax forms for 2008 Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Tax forms for 2008 Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. Tax forms for 2008 Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. Tax forms for 2008 Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. Tax forms for 2008 Depósitos en días laborables solamente, Depósitos en días laborables solamente. Tax forms for 2008 Depósitos, cuándo se hacen, 11. Tax forms for 2008 Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. Tax forms for 2008 Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. Tax forms for 2008 Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. Tax forms for 2008 Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Tax forms for 2008 Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Tax forms for 2008 Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. Tax forms for 2008 Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. Tax forms for 2008 Patronos nuevos, Patronos nuevos. Tax forms for 2008 Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. Tax forms for 2008 Período de depósito, Período de depósito. Tax forms for 2008 Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. Tax forms for 2008 Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. Tax forms for 2008 Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. Tax forms for 2008 Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. Tax forms for 2008 Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. Tax forms for 2008 Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. Tax forms for 2008 Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. Tax forms for 2008 Requisito de los $2,500, Requisito de los $2,500. Tax forms for 2008 Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. Tax forms for 2008 Depósitos hechos a tiempo, Depósitos hechos a tiempo. Tax forms for 2008 Opción de pago el mismo día, Opción de pago el mismo día. Tax forms for 2008 Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. Tax forms for 2008 Registro de depósitos, Registro de depósitos. Tax forms for 2008 Requisito de depósito electrónico, Requisito de depósito electrónico. Tax forms for 2008 Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. Tax forms for 2008 Empleado Definición, 2. Tax forms for 2008 ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. Tax forms for 2008 Según el derecho común, Definición de empleado según el derecho común. Tax forms for 2008 Empleado doméstico Requisito de $1,900, Requisito de $1,900. Tax forms for 2008 Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. Tax forms for 2008 Empleados arrendados, Empleados arrendados. Tax forms for 2008 Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Tax forms for 2008 Exención, disposiciones de, Disposiciones de exención. Tax forms for 2008 Especialista en servicios técnicos, Especialista en servicios técnicos. Tax forms for 2008 F Formulario 499R-2/W-2PR, 13. Tax forms for 2008 Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. Tax forms for 2008 SS-8PR, Ayuda provista por el IRS. Tax forms for 2008 W-3PR, 13. Tax forms for 2008 Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). Tax forms for 2008 , Ley Federal de Contribución para el Desempleo (FUTA). Tax forms for 2008 Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. Tax forms for 2008 G Gastos de viaje y de representación, Gastos de viaje y de representación. Tax forms for 2008 I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. Tax forms for 2008 Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. Tax forms for 2008 Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Tax forms for 2008 Vendedores directos, Vendedores directos. Tax forms for 2008 Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. Tax forms for 2008 Los Formularios 499R-2/W-2PR y W-3PR, 13. Tax forms for 2008 Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. Tax forms for 2008 Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. Tax forms for 2008 Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. Tax forms for 2008 M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. Tax forms for 2008 , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Tax forms for 2008 Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. Tax forms for 2008 Agentes de reportación, Agentes de reportación. Tax forms for 2008 Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. Tax forms for 2008 Multa promediada por no depositar, Multa promediada por no depositar. Tax forms for 2008 Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. Tax forms for 2008 Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. Tax forms for 2008 N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. Tax forms for 2008 Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Tax forms for 2008 Número de identificación patronal (EIN), 3. Tax forms for 2008 Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Tax forms for 2008 Número de Seguro Social (SSN) , 4. Tax forms for 2008 Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. Tax forms for 2008 Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. Tax forms for 2008 Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. Tax forms for 2008 Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. Tax forms for 2008 P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. Tax forms for 2008 Transportación (beneficios de transporte), Transportación (beneficios de transporte). Tax forms for 2008 Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. Tax forms for 2008 Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. Tax forms for 2008 Empleados domésticos, Empleados domésticos. Tax forms for 2008 Formulario 940-PR, Formulario 940-PR. Tax forms for 2008 Tasa de la contribución, Tasa de la contribución FUTA. Tax forms for 2008 Trabajadores agrícolas, Trabajadores agrícolas. Tax forms for 2008 Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. Tax forms for 2008 ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). Tax forms for 2008 Multas por no radicar y por no pagar, Multas o penalidades. Tax forms for 2008 Patrono sucesor, Patrono sucesor. Tax forms for 2008 Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. Tax forms for 2008 Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. Tax forms for 2008 Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. Tax forms for 2008 Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. Tax forms for 2008 Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). Tax forms for 2008 Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Tax forms for 2008 Propinas, 6. Tax forms for 2008 Propinas Formulario 4070-PR, 6. Tax forms for 2008 Propinas Formulario 4070A-PR, 6. Tax forms for 2008 Propinas Informe de propinas, Informe de propinas. Tax forms for 2008 Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. Tax forms for 2008 Regla de disposición, Regla de disposición. Tax forms for 2008 Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. Tax forms for 2008 Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. Tax forms for 2008 Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. Tax forms for 2008 Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Tax forms for 2008 Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. Tax forms for 2008 Trabajo doméstico, Trabajo doméstico. Tax forms for 2008 V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. Tax forms for 2008 Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications
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Letter 2357C Frequently Asked Questions (FAQs)

What is the letter telling me?

The letter is informing you that we failed to send you the balance due notices we should have sent you.

What do I have to do?

Pay the balance due in the letter as soon as possible.

How much time do I have?

The letter provides you the full pay amount to a specified date.

What happens if I don't take any action?

If you do not make arrangements to pay the balance you owe, we can proceed with enforcement action and may file a levy on your wages or bank account or file a lien on your personal property.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Tax Forms For 2008

Tax forms for 2008 5. Tax forms for 2008   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Tax forms for 2008 Shared equity financing agreement. Tax forms for 2008 Donation of use of the property. Tax forms for 2008 Examples. Tax forms for 2008 Days used for repairs and maintenance. Tax forms for 2008 Days used as a main home before or after renting. Tax forms for 2008 Reporting Income and DeductionsNot used as a home. Tax forms for 2008 Used as a home but rented less than 15 days. Tax forms for 2008 Used as a home and rented 15 days or more. Tax forms for 2008 If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Tax forms for 2008 In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Tax forms for 2008 Only your rental expenses may deducted on Schedule E (Form 1040). Tax forms for 2008 Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Tax forms for 2008 You must also determine if the dwelling unit is considered a home. Tax forms for 2008 The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Tax forms for 2008 Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Tax forms for 2008 There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Tax forms for 2008 Dwelling unit. Tax forms for 2008   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Tax forms for 2008 It also includes all structures or other property belonging to the dwelling unit. Tax forms for 2008 A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Tax forms for 2008   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Tax forms for 2008 Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Tax forms for 2008 Example. Tax forms for 2008 You rent a room in your home that is always available for short-term occupancy by paying customers. Tax forms for 2008 You do not use the room yourself and you allow only paying customers to use the room. Tax forms for 2008 This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Tax forms for 2008 Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Tax forms for 2008 When dividing your expenses, follow these rules. Tax forms for 2008 Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Tax forms for 2008 (This rule does not apply when determining whether you used the unit as a home. Tax forms for 2008 ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Tax forms for 2008 Fair rental price. Tax forms for 2008   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Tax forms for 2008 The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Tax forms for 2008   Ask yourself the following questions when comparing another property with yours. Tax forms for 2008 Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Tax forms for 2008 Example. Tax forms for 2008 Your beach cottage was available for rent from June 1 through August 31 (92 days). Tax forms for 2008 Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Tax forms for 2008 The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Tax forms for 2008 Your family also used the cottage during the last 2 weeks of May (14 days). Tax forms for 2008 The cottage was not used at all before May 17 or after August 31. Tax forms for 2008 You figure the part of the cottage expenses to treat as rental expenses as follows. Tax forms for 2008 The cottage was used for rental a total of 85 days (92 − 7). Tax forms for 2008 The days it was available for rent but not rented (7 days) are not days of rental use. Tax forms for 2008 The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Tax forms for 2008 You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Tax forms for 2008 The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Tax forms for 2008 Your rental expenses are 85/99 (86%) of the cottage expenses. Tax forms for 2008 Note. Tax forms for 2008 When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Tax forms for 2008 Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Tax forms for 2008 Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Tax forms for 2008 If you have a net loss, you may not be able to deduct all of the rental expenses. Tax forms for 2008 See Dwelling Unit Used as a Home, next. Tax forms for 2008 Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Tax forms for 2008 You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Tax forms for 2008 See What is a day of personal use , later. Tax forms for 2008 If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Tax forms for 2008 Instead, count it as a day of personal use in applying both (1) and (2) above. Tax forms for 2008 What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Tax forms for 2008 You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Tax forms for 2008 However, see Days used as a main home before or after renting , later. Tax forms for 2008 A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Tax forms for 2008 Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Tax forms for 2008 ), and lineal descendants (children, grandchildren, etc. Tax forms for 2008 ). Tax forms for 2008 Anyone under an arrangement that lets you use some other dwelling unit. Tax forms for 2008 Anyone at less than a fair rental price. Tax forms for 2008 Main home. Tax forms for 2008   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Tax forms for 2008 Shared equity financing agreement. Tax forms for 2008   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Tax forms for 2008 Donation of use of the property. Tax forms for 2008   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Tax forms for 2008 Examples. Tax forms for 2008   The following examples show how to determine if you have days of personal use. Tax forms for 2008 Example 1. Tax forms for 2008 You and your neighbor are co-owners of a condominium at the beach. Tax forms for 2008 Last year, you rented the unit to vacationers whenever possible. Tax forms for 2008 The unit was not used as a main home by anyone. Tax forms for 2008 Your neighbor used the unit for 2 weeks last year; you did not use it at all. Tax forms for 2008 Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Tax forms for 2008 Example 2. Tax forms for 2008 You and your neighbors are co-owners of a house under a shared equity financing agreement. Tax forms for 2008 Your neighbors live in the house and pay you a fair rental price. Tax forms for 2008 Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Tax forms for 2008 This is because your neighbors rent the house as their main home under a shared equity financing agreement. Tax forms for 2008 Example 3. Tax forms for 2008 You own a rental property that you rent to your son. Tax forms for 2008 Your son does not own any interest in this property. Tax forms for 2008 He uses it as his main home and pays you a fair rental price. Tax forms for 2008 Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Tax forms for 2008 Example 4. Tax forms for 2008 You rent your beach house to Rosa. Tax forms for 2008 Rosa rents her cabin in the mountains to you. Tax forms for 2008 You each pay a fair rental price. Tax forms for 2008 You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Tax forms for 2008 Example 5. Tax forms for 2008 You rent an apartment to your mother at less than a fair rental price. Tax forms for 2008 You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Tax forms for 2008 Days used for repairs and maintenance. Tax forms for 2008   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Tax forms for 2008 Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Tax forms for 2008 Example. Tax forms for 2008 Corey owns a cabin in the mountains that he rents for most of the year. Tax forms for 2008 He spends a week at the cabin with family members. Tax forms for 2008 Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Tax forms for 2008 Corey's family members, however, work substantially full time on the cabin each day during the week. Tax forms for 2008 The main purpose of being at the cabin that week is to do maintenance work. Tax forms for 2008 Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Tax forms for 2008 Days used as a main home before or after renting. Tax forms for 2008   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Tax forms for 2008 Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Tax forms for 2008 You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Tax forms for 2008 However, this special rule does not apply when dividing expenses between rental and personal use. Tax forms for 2008 See Property Changed to Rental Use in chapter 4. Tax forms for 2008 Example 1. Tax forms for 2008 On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Tax forms for 2008 You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Tax forms for 2008 On June 1, 2013, you moved back into your old house. Tax forms for 2008 The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Tax forms for 2008 Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Tax forms for 2008 Example 2. Tax forms for 2008 On January 31, you moved out of the condominium where you had lived for 3 years. Tax forms for 2008 You offered it for rent at a fair rental price beginning on February 1. Tax forms for 2008 You were unable to rent it until April. Tax forms for 2008 On September 15, you sold the condominium. Tax forms for 2008 The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Tax forms for 2008 Examples. Tax forms for 2008   The following examples show how to determine whether you used your rental property as a home. Tax forms for 2008 Example 1. Tax forms for 2008 You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Tax forms for 2008 You rented the basement apartment at a fair rental price to college students during the regular school year. Tax forms for 2008 You rented to them on a 9-month lease (273 days). Tax forms for 2008 You figured 10% of the total days rented to others at a fair rental price is 27 days. Tax forms for 2008 During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Tax forms for 2008 Your basement apartment was used as a home because you used it for personal purposes for 30 days. Tax forms for 2008 Rent-free use by your brothers is considered personal use. Tax forms for 2008 Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Tax forms for 2008 Example 2. Tax forms for 2008 You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Tax forms for 2008 Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Tax forms for 2008 You figured 10% of the total days rented to others at a fair rental price is 3 days. Tax forms for 2008 The room was used as a home because you used it for personal purposes for 21 days. Tax forms for 2008 That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Tax forms for 2008 Example 3. Tax forms for 2008 You own a condominium apartment in a resort area. Tax forms for 2008 You rented it at a fair rental price for a total of 170 days during the year. Tax forms for 2008 For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Tax forms for 2008 Your family actually used the apartment for 10 of those days. Tax forms for 2008 Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Tax forms for 2008 You figured 10% of the total days rented to others at a fair rental price is 16 days. Tax forms for 2008 Your family also used the apartment for 7 other days during the year. Tax forms for 2008 You used the apartment as a home because you used it for personal purposes for 17 days. Tax forms for 2008 That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Tax forms for 2008 Minimal rental use. Tax forms for 2008   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Tax forms for 2008 See Used as a home but rented less than 15 days, later, for more information. Tax forms for 2008 Limit on deductions. Tax forms for 2008   Renting a dwelling unit that is considered a home is not a passive activity. Tax forms for 2008 Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Tax forms for 2008 The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Tax forms for 2008 Any expenses carried forward to the next year will be subject to any limits that apply for that year. Tax forms for 2008 This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Tax forms for 2008   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Tax forms for 2008 Reporting Income and Deductions Property not used for personal purposes. Tax forms for 2008   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Tax forms for 2008 Property used for personal purposes. Tax forms for 2008   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Tax forms for 2008 Not used as a home. Tax forms for 2008   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Tax forms for 2008 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Tax forms for 2008 The expenses for personal use are not deductible as rental expenses. Tax forms for 2008   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Tax forms for 2008 Used as a home but rented less than 15 days. Tax forms for 2008   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Tax forms for 2008 You are not required to report the rental income and rental expenses from this activity. Tax forms for 2008 The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Tax forms for 2008 See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Tax forms for 2008 Used as a home and rented 15 days or more. Tax forms for 2008   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Tax forms for 2008 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Tax forms for 2008 The expenses for personal use are not deductible as rental expenses. Tax forms for 2008   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Tax forms for 2008 You do not need to use Worksheet 5-1. Tax forms for 2008   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Tax forms for 2008 To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Tax forms for 2008 Worksheet 5-1. Tax forms for 2008 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Tax forms for 2008 Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Tax forms for 2008 ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Tax forms for 2008 Rental Use Percentage A. Tax forms for 2008 Total days available for rent at fair rental price A. Tax forms for 2008       B. Tax forms for 2008 Total days available for rent (line A) but not rented B. Tax forms for 2008       C. Tax forms for 2008 Total days of rental use. Tax forms for 2008 Subtract line B from line A C. Tax forms for 2008       D. Tax forms for 2008 Total days of personal use (including days rented at less than fair rental price) D. Tax forms for 2008       E. Tax forms for 2008 Total days of rental and personal use. Tax forms for 2008 Add lines C and D E. Tax forms for 2008       F. Tax forms for 2008 Percentage of expenses allowed for rental. Tax forms for 2008 Divide line C by line E     F. Tax forms for 2008 . Tax forms for 2008 PART II. Tax forms for 2008 Allowable Rental Expenses 1. Tax forms for 2008 Enter rents received 1. Tax forms for 2008   2a. Tax forms for 2008 Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Tax forms for 2008       b. Tax forms for 2008 Enter the rental portion of real estate taxes b. Tax forms for 2008       c. Tax forms for 2008 Enter the rental portion of deductible casualty and theft losses (see instructions) c. Tax forms for 2008       d. Tax forms for 2008 Enter direct rental expenses (see instructions) d. Tax forms for 2008       e. Tax forms for 2008 Fully deductible rental expenses. Tax forms for 2008 Add lines 2a–2d. Tax forms for 2008 Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Tax forms for 2008   3. Tax forms for 2008 Subtract line 2e from line 1. Tax forms for 2008 If zero or less, enter -0- 3. Tax forms for 2008   4a. Tax forms for 2008 Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Tax forms for 2008       b. Tax forms for 2008 Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Tax forms for 2008       c. Tax forms for 2008 Carryover of operating expenses from 2012 worksheet c. Tax forms for 2008       d. Tax forms for 2008 Add lines 4a–4c d. Tax forms for 2008       e. Tax forms for 2008 Allowable expenses. Tax forms for 2008 Enter the smaller of line 3 or line 4d (see instructions) 4e. Tax forms for 2008   5. Tax forms for 2008 Subtract line 4e from line 3. Tax forms for 2008 If zero or less, enter -0- 5. Tax forms for 2008   6a. Tax forms for 2008 Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Tax forms for 2008       b. Tax forms for 2008 Enter the rental portion of depreciation of the dwelling unit b. Tax forms for 2008       c. Tax forms for 2008 Carryover of excess casualty losses and depreciation from 2012 worksheet c. Tax forms for 2008       d. Tax forms for 2008 Add lines 6a–6c d. Tax forms for 2008       e. Tax forms for 2008 Allowable excess casualty and theft losses and depreciation. Tax forms for 2008 Enter the smaller of  line 5 or line 6d (see instructions) 6e. Tax forms for 2008   PART III. Tax forms for 2008 Carryover of Unallowed Expenses to Next Year 7a. Tax forms for 2008 Operating expenses to be carried over to next year. Tax forms for 2008 Subtract line 4e from line 4d 7a. Tax forms for 2008   b. Tax forms for 2008 Excess casualty and theft losses and depreciation to be carried over to next year. Tax forms for 2008  Subtract line 6e from line 6d b. Tax forms for 2008   Worksheet 5-1 Instructions. Tax forms for 2008 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Tax forms for 2008 Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Tax forms for 2008 Line 2a. Tax forms for 2008 Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Tax forms for 2008 Do not include interest on a loan that did not benefit the dwelling unit. Tax forms for 2008 For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Tax forms for 2008 Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Tax forms for 2008 Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Tax forms for 2008   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Tax forms for 2008 See the Schedule A instructions. Tax forms for 2008 However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Tax forms for 2008 See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Tax forms for 2008 Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Tax forms for 2008   Note. Tax forms for 2008 Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Tax forms for 2008 Instead, figure the personal portion on a separate Schedule A. Tax forms for 2008 If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Tax forms for 2008           Line 2c. Tax forms for 2008 Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Tax forms for 2008 To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Tax forms for 2008 If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Tax forms for 2008 On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Tax forms for 2008 Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Tax forms for 2008   Note. Tax forms for 2008 Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Tax forms for 2008 Instead, figure the personal portion on a separate Form 4684. Tax forms for 2008           Line 2d. Tax forms for 2008 Enter the total of your rental expenses that are directly related only to the rental activity. Tax forms for 2008 These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Tax forms for 2008 Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Tax forms for 2008           Line 2e. Tax forms for 2008 You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Tax forms for 2008 Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Tax forms for 2008           Line 4b. Tax forms for 2008 On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Tax forms for 2008 If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Tax forms for 2008 Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Tax forms for 2008           Line 4e. Tax forms for 2008 You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Tax forms for 2008 *           Line 6a. Tax forms for 2008 To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Tax forms for 2008   A. Tax forms for 2008 Enter the amount from Form 4684, line 10       B. Tax forms for 2008 Enter the rental portion of line A       C. Tax forms for 2008 Enter the amount from line 2c of this worksheet       D. Tax forms for 2008 Subtract line C from line B. Tax forms for 2008 Enter the result here and on line 6a of this worksheet               Line 6e. Tax forms for 2008 You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Tax forms for 2008 * *Allocating the limited deduction. Tax forms for 2008 If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Tax forms for 2008 Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Tax forms for 2008 Prev  Up  Next   Home   More Online Publications