File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Where Do I Get State Tax Forms

H&r Block 1040xAmend 2010 TaxHow Do I File My 2010 TaxesMypay Dfas Mil MypayForm 1040ez 2012 InstructionsIrs Amended Return FormIrs.gov/1040xTurbo Tax Self EmployedFile Amended Return Online2012 Income Tax Forms 1040ezFiling A 2012 Tax Return1040 Ez Form 2010File State And Federal Taxes Online FreeH&r Block Online TaxesIrs 2011 Taxes OnlineWww Irs Gov 1040x InstructionsH And R Block Free Tax Return2014 Ez Tax FormsIrs FileShort Form Tax ReturnAmended 1040 FormMypay GovTurbotax Login Tax Return 2012State Tax Online Filing2012 1040 Tax FormsCan Unemployed People File TaxesFree Efile For State TaxesFile My State Taxes For FreeAmend Your Tax ReturnPrior TaxHow Do I Amend My State Tax Return1040 Income Tax FormsNew TaxIncome Tax Deductions 2012Can I File My 2011 Taxes NowTax Cut2010 Irs Form 1040Aarp State Tax Filing For Seniors2011 1040ezIrs Gov Freefile Com

Where Do I Get State Tax Forms

Where do i get state tax forms 9. Where do i get state tax forms   Rental Income and Expenses Table of Contents Introduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Where do i get state tax forms Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Where do i get state tax forms Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Where do i get state tax forms Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) Introduction This chapter discusses rental income and expenses. Where do i get state tax forms It also covers the following topics. Where do i get state tax forms Personal use of dwelling unit (including vacation home). Where do i get state tax forms Depreciation. Where do i get state tax forms Limits on rental losses. Where do i get state tax forms How to report your rental income and expenses. Where do i get state tax forms If you sell or otherwise dispose of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Where do i get state tax forms If you have a loss from damage to, or theft of, rental property, see Publication 547, Casualties, Disasters, and Thefts. Where do i get state tax forms If you rent a condominium or a cooperative apartment, some special rules apply to you even though you receive the same tax treatment as other owners of rental property. Where do i get state tax forms See Publication 527, Residential Rental Property, for more information. Where do i get state tax forms Useful Items - You may want to see: Publication 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 6251 Alternative Minimum Tax—Individuals 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Where do i get state tax forms Rental income is any payment you receive for the use or occupation of property. Where do i get state tax forms In addition to amounts you receive as normal rent payments, there are other amounts that may be rental income. Where do i get state tax forms When to report. Where do i get state tax forms   If you are a cash-basis taxpayer, you report rental income on your return for the year you actually or constructively receive it. Where do i get state tax forms You are a cash-basis taxpayer if you report income in the year you receive it, regardless of when it was earned. Where do i get state tax forms You constructively receive income when it is made available to you, for example, by being credited to your bank account. Where do i get state tax forms   For more information about when you constructively receive income, see Accounting Methods in chapter 1. Where do i get state tax forms Advance rent. Where do i get state tax forms   Advance rent is any amount you receive before the period that it covers. Where do i get state tax forms Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Where do i get state tax forms Example. Where do i get state tax forms You sign a 10-year lease to rent your property. Where do i get state tax forms In the first year, you receive $5,000 for the first year's rent and $5,000 as rent for the last year of the lease. Where do i get state tax forms You must include $10,000 in your income in the first year. Where do i get state tax forms Canceling a lease. Where do i get state tax forms   If your tenant pays you to cancel a lease, the amount you receive is rent. Where do i get state tax forms Include the payment in your income in the year you receive it regardless of your method of accounting. Where do i get state tax forms Expenses paid by tenant. Where do i get state tax forms   If your tenant pays any of your expenses, the payments are rental income. Where do i get state tax forms Because you must include this amount in income, you can deduct the expenses if they are deductible rental expenses. Where do i get state tax forms See Rental Expenses , later, for more information. Where do i get state tax forms Property or services. Where do i get state tax forms   If you receive property or services, instead of money, as rent, include the fair market value of the property or services in your rental income. Where do i get state tax forms   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Where do i get state tax forms Security deposits. Where do i get state tax forms   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Where do i get state tax forms But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Where do i get state tax forms   If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Where do i get state tax forms Include it in your income when you receive it. Where do i get state tax forms Part interest. Where do i get state tax forms   If you own a part interest in rental property, you must report your part of the rental income from the property. Where do i get state tax forms Rental of property also used as your home. Where do i get state tax forms   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Where do i get state tax forms However, you can deduct on Schedule A (Form 1040) the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Where do i get state tax forms See Personal Use of Dwelling Unit (Including Vacation Home) , later. Where do i get state tax forms Rental Expenses This part discusses expenses of renting property that you ordinarily can deduct from your rental income. Where do i get state tax forms It includes information on the expenses you can deduct if you rent part of your property, or if you change your property to rental use. Where do i get state tax forms Depreciation , which you can also deduct from your rental income, is discussed later. Where do i get state tax forms Personal use of rental property. Where do i get state tax forms   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Where do i get state tax forms Also, your rental expense deductions may be limited. Where do i get state tax forms See Personal Use of Dwelling Unit (Including Vacation Home) , later. Where do i get state tax forms Part interest. Where do i get state tax forms   If you own a part interest in rental property, you can deduct expenses that you paid according to your percentage of ownership. Where do i get state tax forms When to deduct. Where do i get state tax forms   If you are a cash-basis taxpayer, you generally deduct your rental expenses in the year you pay them. Where do i get state tax forms Depreciation. Where do i get state tax forms   You can begin to depreciate rental property when it is ready and available for rent. Where do i get state tax forms See Placed-in-Service under When Does Depreciation Begin and End in chapter 2 of Publication 527. Where do i get state tax forms Pre-rental expenses. Where do i get state tax forms   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Where do i get state tax forms Uncollected rent. Where do i get state tax forms   If you are a cash-basis taxpayer, do not deduct uncollected rent. Where do i get state tax forms Because you have not included it in your income, it is not deductible. Where do i get state tax forms Vacant rental property. Where do i get state tax forms   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Where do i get state tax forms However, you cannot deduct any loss of rental income for the period the property is vacant. Where do i get state tax forms Vacant while listed for sale. Where do i get state tax forms   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Where do i get state tax forms If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Where do i get state tax forms Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Where do i get state tax forms Improvements. Where do i get state tax forms   You must capitalize any expense you pay to improve your rental property. Where do i get state tax forms An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Where do i get state tax forms Betterments. Where do i get state tax forms   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Where do i get state tax forms Restoration. Where do i get state tax forms   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Where do i get state tax forms Adaptation. Where do i get state tax forms   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Where do i get state tax forms Separate the costs of repairs and improvements, and keep accurate records. Where do i get state tax forms You will need to know the cost of improvements when you sell or depreciate your property. Where do i get state tax forms The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Where do i get state tax forms Other Expenses Other expenses you can deduct from your rental income include advertising, cleaning and maintenance, utilities, fire and liability insurance, taxes, interest, commissions for the collection of rent, ordinary and necessary travel and transportation, and other expenses, discussed next. Where do i get state tax forms Insurance premiums paid in advance. Where do i get state tax forms   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Where do i get state tax forms You cannot deduct the total premium in the year you pay it. Where do i get state tax forms Legal and other professional fees. Where do i get state tax forms   You can deduct, as a rental expense, legal and other professional expenses, such as tax return preparation fees you paid to prepare Schedule E (Form 1040), Part I. Where do i get state tax forms For example, on your 2013 Schedule E, you can deduct fees paid in 2013 to prepare your 2012 Schedule E, Part I. Where do i get state tax forms You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Where do i get state tax forms Local benefit taxes. Where do i get state tax forms   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Where do i get state tax forms These charges are nondepreciable capital expenditures, and must be added to the basis of your property. Where do i get state tax forms However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Where do i get state tax forms Local transportation expenses. Where do i get state tax forms    You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Where do i get state tax forms However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Where do i get state tax forms See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Where do i get state tax forms   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Where do i get state tax forms For 2013, the standard mileage rate for business use is 56. Where do i get state tax forms 5 cents per mile. Where do i get state tax forms For more information, see chapter 26. Where do i get state tax forms    To deduct car expenses under either method, you must keep records that follow the rules in chapter 26. Where do i get state tax forms In addition, you must complete Form 4562, Part V, and attach it to your tax return. Where do i get state tax forms Rental of equipment. Where do i get state tax forms   You can deduct the rent you pay for equipment that you use for rental purposes. Where do i get state tax forms However, in some cases, lease contracts are actually purchase contracts. Where do i get state tax forms If so, you cannot deduct these payments. Where do i get state tax forms You can recover the cost of purchased equipment through depreciation. Where do i get state tax forms Rental of property. Where do i get state tax forms   You can deduct the rent you pay for property that you use for rental purposes. Where do i get state tax forms If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Where do i get state tax forms Travel expenses. Where do i get state tax forms   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Where do i get state tax forms You must properly allocate your expenses between rental and nonrental activities. Where do i get state tax forms You cannot deduct the cost of traveling away from home if the primary purpose of the trip was to improve your property. Where do i get state tax forms You recover the cost of improvements by taking depreciation. Where do i get state tax forms For information on travel expenses, see chapter 26. Where do i get state tax forms    To deduct travel expenses, you must keep records that follow the rules in chapter 26. Where do i get state tax forms   See Rental Expenses in Publication 527 for more information. Where do i get state tax forms Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. Where do i get state tax forms You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. Where do i get state tax forms You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. Where do i get state tax forms However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). Where do i get state tax forms Example. Where do i get state tax forms Your tax year is the calendar year. Where do i get state tax forms You moved from your home in May and started renting it out on June 1. Where do i get state tax forms You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. Where do i get state tax forms Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. Where do i get state tax forms Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. Where do i get state tax forms You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). Where do i get state tax forms You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity or painting the outside of your house. Where do i get state tax forms There is no change in the types of expenses deductible for the personal-use part of your property. Where do i get state tax forms Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). Where do i get state tax forms You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. Where do i get state tax forms You do not have to divide the expenses that belong only to the rental part of your property. Where do i get state tax forms For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. Where do i get state tax forms If you install a second phone line strictly for your tenants' use, all of the cost of the second line is deductible as a rental expense. Where do i get state tax forms You can deduct depreciation, discussed later, on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. Where do i get state tax forms How to divide expenses. Where do i get state tax forms   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between the rental use and the personal use. Where do i get state tax forms You can use any reasonable method for dividing the expense. Where do i get state tax forms It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. Where do i get state tax forms The two most common methods for dividing an expense are based on (1) the number of rooms in your home, and (2) the square footage of your home. Where do i get state tax forms Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. Where do i get state tax forms You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. Where do i get state tax forms For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. Where do i get state tax forms Where to report. Where do i get state tax forms   Report your not-for-profit rental income on Form 1040, line 21. Where do i get state tax forms For example, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. Where do i get state tax forms   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Form 1040, Schedule A, line 23. Where do i get state tax forms You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. Where do i get state tax forms Personal Use of Dwelling Unit (Including Vacation Home) 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. Where do i get state tax forms 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. Where do i get state tax forms Only your rental expenses may be deducted on Schedule E (Form 1040). Where do i get state tax forms Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Where do i get state tax forms You must also determine if the dwelling unit is considered a home. Where do i get state tax forms The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Where do i get state tax forms Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Where do i get state tax forms 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. Where do i get state tax forms Dwelling unit. Where do i get state tax forms   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Where do i get state tax forms It also includes all structures or other property belonging to the dwelling unit. Where do i get state tax forms A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Where do i get state tax forms   A dwelling unit does not include property used solely as a hotel, motel, inn, or similar establishment. Where do i get state tax forms 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. Where do i get state tax forms Example. Where do i get state tax forms   You rent a room in your home that is always available for short-term occupancy by paying customers. Where do i get state tax forms You do not use the room yourself, and you allow only paying customers to use the room. Where do i get state tax forms The room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Where do i get state tax forms 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. Where do i get state tax forms When dividing your expenses, follow these rules. Where do i get state tax forms 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. Where do i get state tax forms This rule does not apply when determining whether you used the unit as a home. Where do i get state tax forms Any day that the unit is available for rent but not actually rented is not a day of rental use. Where do i get state tax forms Example. Where do i get state tax forms Your beach cottage was available for rent from June 1 through August 31 (92 days). Where do i get state tax forms During that time, 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. Where do i get state tax forms 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. Where do i get state tax forms Your family also used the cottage during the last 2 weeks of May (14 days). Where do i get state tax forms The cottage was not used at all before May 17 or after August 31. Where do i get state tax forms You figure the part of the cottage expenses to treat as rental expenses as follows. Where do i get state tax forms The cottage was used for rental a total of 85 days (92 − 7). Where do i get state tax forms The days it was available for rent but not rented (7 days) are not days of rental use. Where do i get state tax forms The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Where do i get state tax forms You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Where do i get state tax forms The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Where do i get state tax forms Your rental expenses are 85/99 (86%) of the cottage expenses. Where do i get state tax forms Note. Where do i get state tax forms 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. Where do i get state tax forms Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Where do i get state tax forms 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. Where do i get state tax forms If you have a net loss, you may not be able to deduct all of the rental expenses. Where do i get state tax forms See Dwelling Unit Used as a Home, next. Where do i get state tax forms 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. Where do i get state tax forms 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. Where do i get state tax forms See What is a day of personal use , later. Where do i get state tax forms Fair rental price. Where do i get state tax forms   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. Where do i get state tax forms 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. Where do i get state tax forms   If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price, do not count that day as a day of rental use in applying (2) above. Where do i get state tax forms Instead, count it as a day of personal use in applying both (1) and (2) above. Where do i get state tax forms 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. Where do i get state tax forms You or any other person who has an interest in the unit, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Where do i get state tax forms However, see Days used as a main home before or after renting , later. Where do i get state tax forms A member of your family or a member of the family of any other person who owns an interest in the unit, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Where do i get state tax forms Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Where do i get state tax forms ), and lineal descendants (children, grandchildren, etc. Where do i get state tax forms ). Where do i get state tax forms Anyone under an arrangement that lets you use some other dwelling unit. Where do i get state tax forms Anyone at less than a fair rental price. Where do i get state tax forms Main home. Where do i get state tax forms   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. Where do i get state tax forms Shared equity financing agreement. Where do i get state tax forms   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. Where do i get state tax forms Donation of use of property. Where do i get state tax forms   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. Where do i get state tax forms Examples. Where do i get state tax forms   The following examples show how to determine days of personal use. Where do i get state tax forms Example 1. Where do i get state tax forms You and your neighbor are co-owners of a condominium at the beach. Where do i get state tax forms Last year, you rented the unit to vacationers whenever possible. Where do i get state tax forms The unit was not used as a main home by anyone. Where do i get state tax forms Your neighbor used the unit for 2 weeks last year; you did not use it at all. Where do i get state tax forms 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. Where do i get state tax forms Example 2. Where do i get state tax forms You and your neighbors are co-owners of a house under a shared equity financing agreement. Where do i get state tax forms Your neighbors live in the house and pay you a fair rental price. Where do i get state tax forms 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. Where do i get state tax forms This is because your neighbors rent the house as their main home under a shared equity financing agreement. Where do i get state tax forms Example 3. Where do i get state tax forms You own a rental property that you rent to your son. Where do i get state tax forms Your son does not own any interest in this property. Where do i get state tax forms He uses it as his main home and pays you a fair rental price. Where do i get state tax forms 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. Where do i get state tax forms Example 4. Where do i get state tax forms You rent your beach house to Joshua. Where do i get state tax forms Joshua rents his cabin in the mountains to you. Where do i get state tax forms You each pay a fair rental price. Where do i get state tax forms You are using your house for personal purposes on the days that Joshua uses it because your house is used by Joshua under an arrangement that allows you to use his house. Where do i get state tax forms Days used for repairs and maintenance. Where do i get state tax forms   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. Where do i get state tax forms 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. Where do i get state tax forms Days used as a main home before or after renting. Where do i get state tax forms   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. Where do i get state tax forms Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Where do i get state tax forms 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. Where do i get state tax forms However, this special rule does not apply when dividing expenses between rental and personal use. Where do i get state tax forms Examples. Where do i get state tax forms   The following examples show how to determine whether you used your rental property as a home. Where do i get state tax forms Example 1. Where do i get state tax forms You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Where do i get state tax forms You rented the basement apartment at a fair rental price to college students during the regular school year. Where do i get state tax forms You rented to them on a 9-month lease (273 days). Where do i get state tax forms You figured 10% of the total days rented to others at a fair rental price is 27 days. Where do i get state tax forms During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Where do i get state tax forms Your basement apartment was used as a home because you used it for personal purposes for 30 days. Where do i get state tax forms Rent-free use by your brothers is considered personal use. Where do i get state tax forms Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Where do i get state tax forms Example 2. Where do i get state tax forms 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). Where do i get state tax forms Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Where do i get state tax forms You figured 10% of the total days rented to others at a fair rental price is 3 days. Where do i get state tax forms The room was used as a home because you used it for personal purposes for 21 days. Where do i get state tax forms That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Where do i get state tax forms Example 3. Where do i get state tax forms You own a condominium apartment in a resort area. Where do i get state tax forms You rented it at a fair rental price for a total of 170 days during the year. Where do i get state tax forms For 12 of those 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. Where do i get state tax forms Your family actually used the apartment for 10 of those days. Where do i get state tax forms Therefore, the apartment is treated as having been rented for 160 (170 − 10) days. Where do i get state tax forms You figured 10% of the total days rented to others at a fair rental price is 16 days. Where do i get state tax forms Your family also used the apartment for 7 other days during the year. Where do i get state tax forms You used the apartment as a home because you used it for personal purposes for 17 days. Where do i get state tax forms That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Where do i get state tax forms Minimal rental use. Where do i get state tax forms   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. Where do i get state tax forms See Used as a home but rented less than 15 days , later, for more information. Where do i get state tax forms Limit on deductions. Where do i get state tax forms   Renting a dwelling unit that is considered a home is not a passive activity. Where do i get state tax forms 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. Where do i get state tax forms 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. Where do i get state tax forms Any expenses carried forward to the next year will be subject to any limits that apply for that year. Where do i get state tax forms 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. Where do i get state tax forms   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 9-1. Where do i get state tax forms Reporting Income and Deductions Property not used for personal purposes. Where do i get state tax forms   If you do not use a dwelling unit for personal purposes, see How To Report Rental Income and Expenses , later, for how to report your rental income and expenses. Where do i get state tax forms Property used for personal purposes. Where do i get state tax forms   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. Where do i get state tax forms Not used as a home. Where do i get state tax forms   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Where do i get state tax forms 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 Dividing Expenses . Where do i get state tax forms The expenses for personal use are not deductible as rental expenses. Where do i get state tax forms   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses , later. Where do i get state tax forms Used as a home but rented less than 15 days. Where do i get state tax forms   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). Where do i get state tax forms You are not required to report the rental income and rental expenses from this activity. Where do i get state tax forms The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Where do i get state tax forms See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Where do i get state tax forms Used as a home and rented 15 days or more. Where do i get state tax forms   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. Where do i get state tax forms 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 Dividing Expenses . Where do i get state tax forms The expenses for personal use are not deductible as rental expenses. Where do i get state tax forms   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. Where do i get state tax forms You do not need to use Worksheet 9-1. Where do i get state tax forms   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Where do i get state tax forms To figure your deductible rental expenses and any carryover to next year, use Worksheet 9-1. Where do i get state tax forms Depreciation You recover the cost of income-producing property through yearly tax deductions. Where do i get state tax forms You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return. Where do i get state tax forms Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. Where do i get state tax forms You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures, and equipment, as an expense. Where do i get state tax forms You can deduct depreciation only on the part of your property used for rental purposes. Where do i get state tax forms Depreciation reduces your basis for figuring gain or loss on a later sale or exchange. Where do i get state tax forms You may have to use Form 4562 to figure and report your depreciation. Where do i get state tax forms See How To Report Rental Income and Expenses , later. Where do i get state tax forms Alternative minimum tax (AMT). Where do i get state tax forms    If you use accelerated depreciation, you may be subject to the AMT. Where do i get state tax forms Accelerated depreciation allows you to deduct more depreciation earlier in the recovery period than you could deduct using a straight line method (same deduction each year). Where do i get state tax forms Claiming the correct amount of depreciation. Where do i get state tax forms   You should claim the correct amount of depreciation each tax year. Where do i get state tax forms If you did not claim all the depreciation you were entitled to deduct, you must still reduce your basis in the property by the full amount of depreciation that you could have deducted. Where do i get state tax forms   If you deducted an incorrect amount of depreciation for property in any year, you may be able to make a correction by filing Form 1040X, Amended U. Where do i get state tax forms S Individual Income Tax Return. Where do i get state tax forms If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amount of depreciation. Where do i get state tax forms See Claiming the correct amount of depreciation in chapter 2 of Publication 527 for more information. Where do i get state tax forms Changing your accounting method to deduct unclaimed depreciation. Where do i get state tax forms   To change your accounting method, you generally must file Form 3115, Application for Change in Accounting Method, to get the consent of the IRS. Where do i get state tax forms In some instances, that consent is automatic. Where do i get state tax forms For more information, see chapter 1 of Publication 946. Where do i get state tax forms Land. Where do i get state tax forms   You cannot depreciate the cost of land because land generally does not wear out, become obsolete, or get used up. Where do i get state tax forms The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and cannot be depreciated. Where do i get state tax forms More information. Where do i get state tax forms   See Publication 527 for more information about depreciating rental property and see Publication 946 for more information about depreciation. Where do i get state tax forms Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. Where do i get state tax forms You must consider these rules in the order shown below. Where do i get state tax forms At-risk rules. Where do i get state tax forms These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. Where do i get state tax forms This applies only if the real property was placed in service after 1986. Where do i get state tax forms Passive activity limits. Where do i get state tax forms Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. Where do i get state tax forms However, there are exceptions. Where do i get state tax forms At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. Where do i get state tax forms Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. Where do i get state tax forms In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. Where do i get state tax forms You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. Where do i get state tax forms See Publication 925 for more information. Where do i get state tax forms Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. Where do i get state tax forms For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. Where do i get state tax forms Limits on passive activity deductions and credits. Where do i get state tax forms    Deductions or losses from passive activities are limited. Where do i get state tax forms You generally cannot offset income, other than passive income, with losses from passive activities. Where do i get state tax forms Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. Where do i get state tax forms Any excess loss or credit is carried forward to the next tax year. Where do i get state tax forms   For a detailed discussion of these rules, see Publication 925. Where do i get state tax forms    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. Where do i get state tax forms Real estate professionals. Where do i get state tax forms   Rental activities in which you materially participated during the year are not passive activities if, for that year, you were a real estate professional. Where do i get state tax forms For a detailed discussion of the requirements, see Publication 527. Where do i get state tax forms For a detailed discussion of material participation, see Publication 925. Where do i get state tax forms Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. Where do i get state tax forms Instead, follow the rules explained in Personal Use of Dwelling Unit (Including Vacation Home), earlier. Where do i get state tax forms Exception for Rental Real Estate Activities With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. Where do i get state tax forms This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. Where do i get state tax forms Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. Where do i get state tax forms Active participation. Where do i get state tax forms   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Where do i get state tax forms Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and similar decisions. Where do i get state tax forms Maximum special allowance. Where do i get state tax forms   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. Where do i get state tax forms   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. Where do i get state tax forms If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. Where do i get state tax forms   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. Where do i get state tax forms More information. Where do i get state tax forms   See Publication 925 for more information on the passive loss limits, including information on the treatment of unused disallowed passive losses and credits and the treatment of gains and losses realized on the disposition of a passive activity. Where do i get state tax forms How To Report Rental Income and Expenses The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). Where do i get state tax forms However, do not use that schedule to report a not-for-profit activity. Where do i get state tax forms See Not Rented for Profit, earlier. Where do i get state tax forms Providing substantial services. Where do i get state tax forms   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business (Sole Proprietorship). Where do i get state tax forms Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. Where do i get state tax forms For information, see Publication 334, Tax Guide for Small Business. Where do i get state tax forms You also may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. Where do i get state tax forms   Use Form 1065, U. Where do i get state tax forms S. Where do i get state tax forms Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). Where do i get state tax forms Qualified joint venture. Where do i get state tax forms   If you and your spouse each materially participate as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Where do i get state tax forms This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. Where do i get state tax forms For more information, see Publication 527. Where do i get state tax forms Form 1098, Mortgage Interest Statement. Where do i get state tax forms    If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098, or similar statement showing the interest you paid for the year. Where do i get state tax forms If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Where do i get state tax forms Attach a statement to your return showing the name and address of the other person. Where do i get state tax forms In the left margin of Schedule E, next to line 13, enter “See attached. Where do i get state tax forms ” Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. Where do i get state tax forms , you normally report your rental income and expenses on Schedule E, Part I. Where do i get state tax forms List your total income, expenses, and depreciation for each rental property. Where do i get state tax forms Be sure to enter the number of fair rental and personal use days on line 2. Where do i get state tax forms If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. Where do i get state tax forms Complete lines 1 and 2 for each property. Where do i get state tax forms However, fill in lines 23a through 26 on only one Schedule E. Where do i get state tax forms On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. Where do i get state tax forms To find out if you need to attach Form 4562, see Form 4562, in chapter 3 of Publication 527. Where do i get state tax forms If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. Where do i get state tax forms Form 6198, At-Risk Limitations. Where do i get state tax forms See At-Risk Rules , earlier. Where do i get state tax forms Also see Publication 925. Where do i get state tax forms Form 8582, Passive Activity Loss Limitations. Where do i get state tax forms See Passive Activity Limits , earlier. Where do i get state tax forms Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. Where do i get state tax forms If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. Where do i get state tax forms Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). Where do i get state tax forms Worksheet 9-1. Where do i get state tax forms 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. Where do i get state tax forms Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Where do i get state tax forms ) 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. Where do i get state tax forms Rental Use Percentage A. Where do i get state tax forms Total days available for rent at fair rental price A. Where do i get state tax forms       B. Where do i get state tax forms Total days available for rent (line A) but not rented B. Where do i get state tax forms       C. Where do i get state tax forms Total days of rental use. Where do i get state tax forms Subtract line B from line A C. Where do i get state tax forms       D. Where do i get state tax forms Total days of personal use (including days rented at less than fair rental price) D. Where do i get state tax forms       E. Where do i get state tax forms Total days of rental and personal use. Where do i get state tax forms Add lines C and D E. Where do i get state tax forms       F. Where do i get state tax forms Percentage of expenses allowed for rental. Where do i get state tax forms Divide line C by line E     F. Where do i get state tax forms   PART II. Where do i get state tax forms Allowable Rental Expenses 1. Where do i get state tax forms Enter rents received 1. Where do i get state tax forms   2a. Where do i get state tax forms Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Where do i get state tax forms       b. Where do i get state tax forms Enter the rental portion of real estate taxes b. Where do i get state tax forms       c. Where do i get state tax forms Enter the rental portion of deductible casualty and theft losses (see instructions) c. Where do i get state tax forms       d. Where do i get state tax forms Enter direct rental expenses (see instructions) d. Where do i get state tax forms       e. Where do i get state tax forms Fully deductible rental expenses. Where do i get state tax forms Add lines 2a–2d. Where do i get state tax forms Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Where do i get state tax forms   3. Where do i get state tax forms Subtract line 2e from line 1. Where do i get state tax forms If zero or less, enter -0- 3. Where do i get state tax forms   4a. Where do i get state tax forms Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Where do i get state tax forms       b. Where do i get state tax forms Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Where do i get state tax forms       c. Where do i get state tax forms Carryover of operating expenses from 2012 worksheet c. Where do i get state tax forms       d. Where do i get state tax forms Add lines 4a–4c d. Where do i get state tax forms       e. Where do i get state tax forms Allowable expenses. Where do i get state tax forms Enter the smaller of line 3 or line 4d (see instructions) 4e. Where do i get state tax forms   5. Where do i get state tax forms Subtract line 4e from line 3. Where do i get state tax forms If zero or less, enter -0- 5. Where do i get state tax forms   6a. Where do i get state tax forms Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Where do i get state tax forms       b. Where do i get state tax forms Enter the rental portion of depreciation of the dwelling unit b. Where do i get state tax forms       c. Where do i get state tax forms Carryover of excess casualty losses and depreciation from 2012 worksheet c. Where do i get state tax forms       d. Where do i get state tax forms Add lines 6a–6c d. Where do i get state tax forms       e. Where do i get state tax forms Allowable excess casualty and theft losses and depreciation. Where do i get state tax forms Enter the smaller of  line 5 or line 6d (see instructions) 6e. Where do i get state tax forms   PART III. Where do i get state tax forms Carryover of Unallowed Expenses to Next Year 7a. Where do i get state tax forms Operating expenses to be carried over to next year. Where do i get state tax forms Subtract line 4e from line 4d 7a. Where do i get state tax forms   b. Where do i get state tax forms Excess casualty and theft losses and depreciation to be carried over to next year. Where do i get state tax forms  Subtract line 6e from line 6d b. Where do i get state tax forms   Worksheet 9-1 Instructions. Where do i get state tax forms Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Where do i get state tax forms 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. Where do i get state tax forms Line 2a. Where do i get state tax forms Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Where do i get state tax forms Do not include interest on a loan that did not benefit the dwelling unit. Where do i get state tax forms 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. Where do i get state tax forms Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Where do i get state tax forms Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Where do i get state tax forms   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. Where do i get state tax forms See the Schedule A instructions. Where do i get state tax forms However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Where do i get state tax forms See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Where do i get state tax forms Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Where do i get state tax forms   Note. Where do i get state tax forms Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Where do i get state tax forms Instead, figure the personal portion on a separate Schedule A. Where do i get state tax forms 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. Where do i get state tax forms           Line 2c. Where do i get state tax forms 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. Where do i get state tax forms To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Where do i get state tax forms If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Where do i get state tax forms On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Where do i get state tax forms Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Where do i get state tax forms   Note. Where do i get state tax forms Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Where do i get state tax forms Instead, figure the personal portion on a separate Form 4684. Where do i get state tax forms           Line 2d. Where do i get state tax forms Enter the total of your rental expenses that are directly related only to the rental activity. Where do i get state tax forms These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Where do i get state tax forms Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Where do i get state tax forms           Line 2e. Where do i get state tax forms 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. Where do i get state tax forms Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Where do i get state tax forms           Line 4b. Where do i get state tax forms On line 2a, you entered the rental portion of the mortgage interest and qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Where do i get state tax forms 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. Where do i get state tax forms Do not include interest on a loan that did not benefit the dwelling unit (as explained in the line 2a instructions). Where do i get state tax forms           Line 4e. Where do i get state tax forms 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. Where do i get state tax forms *           Line 6a. Where do i get state tax forms To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Where do i get state tax forms   A. Where do i get state tax forms Enter the amount from Form 4684, line 10       B. Where do i get state tax forms Enter the rental portion of line A       C. Where do i get state tax forms Enter the amount from line 2c of this worksheet       D. Where do i get state tax forms Subtract line C from line B. Where do i get state tax forms Enter the result here and on line 6a of this worksheet               Line 6e. Where do i get state tax forms 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. Where do i get state tax forms * *Allocating the limited deduction. Where do i get state tax forms 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. Where do i get state tax forms Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Where do i get state tax forms Prev  Up  Next   Home   More Online Publications
Español

Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

Back to Top

Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

Back to Top

Terms of Service

By using this data, you agree to the Terms of Service.

Back to Top

The Where Do I Get State Tax Forms

Where do i get state tax forms Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Where do i get state tax forms Tax questions. Where do i get state tax forms What's New for 2013 Increased section 179 deduction dollar limits. Where do i get state tax forms  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Where do i get state tax forms This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Where do i get state tax forms See Dollar Limits under How Much Can You Deduct in chapter 2. Where do i get state tax forms Depreciation limits on business vehicles. Where do i get state tax forms  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Where do i get state tax forms The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Where do i get state tax forms See Maximum Depreciation Deduction in chapter 5. Where do i get state tax forms Special allowance for qualified second generation biofuel plant property. Where do i get state tax forms . Where do i get state tax forms  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Where do i get state tax forms Election to accelerate minimum tax credits for round 3 extension property. Where do i get state tax forms . Where do i get state tax forms  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Where do i get state tax forms What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Where do i get state tax forms  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Where do i get state tax forms Also, the definition of section 179 property will no longer include certain qualified real property. Where do i get state tax forms Expiration of the 7-year recovery period for motor sports entertainment complexes. Where do i get state tax forms  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Where do i get state tax forms Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Where do i get state tax forms  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Where do i get state tax forms Expiration of the accelerated depreciation for qualified Indian reservation property. Where do i get state tax forms  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Where do i get state tax forms Expiration of the 3-year recovery period for certain race horses. Where do i get state tax forms  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Where do i get state tax forms Reminders Photographs of missing children. Where do i get state tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where do i get state tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where do i get state tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Where do i get state tax forms Introduction Future developments. Where do i get state tax forms   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Where do i get state tax forms irs. Where do i get state tax forms gov/pub946. Where do i get state tax forms This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Where do i get state tax forms It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Where do i get state tax forms The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Where do i get state tax forms For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Where do i get state tax forms Definitions. Where do i get state tax forms   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Where do i get state tax forms Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Where do i get state tax forms Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Where do i get state tax forms For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Where do i get state tax forms   We welcome your comments about this publication and your suggestions for future editions. Where do i get state tax forms   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Where do i get state tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where do i get state tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where do i get state tax forms   You can send us comments from www. Where do i get state tax forms irs. Where do i get state tax forms gov/formspubs/. Where do i get state tax forms Select “Comment on Tax Forms and Publications” under “More Information. Where do i get state tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where do i get state tax forms Ordering forms and publications. Where do i get state tax forms   Visit www. Where do i get state tax forms irs. Where do i get state tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Where do i get state tax forms Internal Revenue Service 1201 N. Where do i get state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where do i get state tax forms   If you have a tax question, check the information available on IRS. Where do i get state tax forms gov or call 1-800-829-1040. Where do i get state tax forms We cannot answer tax questions sent to either of the above addresses. Where do i get state tax forms Prev  Up  Next   Home   More Online Publications