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Www h&r block Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. Www h&r block Proc. Www h&r block 2010-18 Table of Contents SECTION 1. Www h&r block PURPOSE SECTION 2. Www h&r block BACKGROUND SECTION 3. Www h&r block SCOPE SECTION 4. Www h&r block APPLICATION SECTION 5. Www h&r block EFFECTIVE DATE SECTION 6. Www h&r block DRAFTING INFORMATION SECTION 1. Www h&r block PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. Www h&r block The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Www h&r block SECTION 2. Www h&r block BACKGROUND . Www h&r block 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Www h&r block Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Www h&r block The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Www h&r block This change reflects the higher rate of price inflation for trucks and vans since 1988. Www h&r block . Www h&r block 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Www h&r block The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Www h&r block Under § 1. Www h&r block 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Www h&r block One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Www h&r block Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Www h&r block SECTION 3. Www h&r block SCOPE . Www h&r block 01 The limitations on depreciation deductions in section 4. Www h&r block 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. Www h&r block . Www h&r block 02 The tables in section 4. Www h&r block 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Www h&r block Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Www h&r block See Rev. Www h&r block Proc. Www h&r block 2005-13, 2005-1 C. Www h&r block B. Www h&r block 759, for passenger automobiles first leased before calendar year 2006; Rev. Www h&r block Proc. Www h&r block 2006-18, 2006-1 C. Www h&r block B. Www h&r block 645, for passenger automobiles first leased during calendar year 2006; Rev. Www h&r block Proc. Www h&r block 2007-30, 2007-1 C. Www h&r block B. Www h&r block 1104, for passenger automobiles first leased during calendar year 2007; Rev. Www h&r block Proc. Www h&r block 2008-22, 2008-12 I. Www h&r block R. Www h&r block B. Www h&r block 658, for passenger automobiles first leased during calendar year 2008; and Rev. Www h&r block Proc. Www h&r block 2009-24, 2009-17 I. Www h&r block R. Www h&r block B. Www h&r block 885, for passenger automobiles first leased during calendar year 2009. Www h&r block SECTION 4. Www h&r block APPLICATION . Www h&r block 01 Limitations on Depreciation Deductions for Certain Automobiles. Www h&r block (1) Amount of the inflation adjustment. Www h&r block (a) Passenger automobiles (other than trucks or vans). Www h&r block Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Www h&r block The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Www h&r block The new car component of the CPI was 115. Www h&r block 2 for October 1987 and 137. Www h&r block 851 for October 2009. Www h&r block The October 2009 index exceeded the October 1987 index by 22. Www h&r block 651. Www h&r block Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. Www h&r block 66 percent (22. Www h&r block 651/115. Www h&r block 2 x 100%). Www h&r block The dollar limitations in § 280F(a) are multiplied by a factor of 0. Www h&r block 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. Www h&r block This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. Www h&r block (b) Trucks and vans. Www h&r block To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. Www h&r block The new truck component of the CPI was 112. Www h&r block 4 for October 1987 and 140. Www h&r block 897 for October 2009. Www h&r block The October 2009 index exceeded the October 1987 index by 28. Www h&r block 497. Www h&r block Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. Www h&r block 35 percent (28. Www h&r block 497/112. Www h&r block 4 x 100%). Www h&r block The dollar limitations in § 280F(a) are multiplied by a factor of 0. Www h&r block 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Www h&r block This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. Www h&r block (2) Amount of the limitation. Www h&r block Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. Www h&r block Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. Www h&r block REV. Www h&r block PROC. Www h&r block 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Www h&r block PROC. Www h&r block 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . Www h&r block 02 Inclusions in Income of Lessees of Passenger Automobiles. Www h&r block A taxpayer must follow the procedures in § 1. Www h&r block 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. Www h&r block In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. Www h&r block REV. Www h&r block PROC. Www h&r block 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. Www h&r block PROC. Www h&r block 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. Www h&r block EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Www h&r block SECTION 6. Www h&r block DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Www h&r block Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Www h&r block For further information regarding this revenue procedure, contact Mr. Www h&r block Harvey at (202) 622-4930 (not a toll-free call). Www h&r block Prev  Up  Next   Home   More Internal Revenue Bulletins
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1099-K Reporting Requirements for Payment Settlement Entities

Beginning in January, 2012, payment settlement entities (PSEs) are required by the Housing Assistance Tax Act of 2008 to report on Form 1099-K the following transactions:

  • All payments made in settlement of payment card transactions (e.g., credit card);
  • Payments in settlement of third party network transactions IF:
    -Gross payments to a participating payee exceed $20,000; AND
    -There are more than 200 transactions with the participating payee.

Filing Deadlines & Procedures

Your 1099-Ks are due to merchants by January 31, 2014. Electronically filed 1099-Ks are due to the IRS April 1, 2014 (normally March 31), while paper 1099-Ks are due February 28, 2014.

File your 1099-K electronically through the FIRE (Filing Information Returns Electronically) option. For information, review Publication 1220 (PDF). If you are considering filing on paper, review General Instructions for Certain Information Returns.

Verification Processes

We verify that tax returns are correct and complete using the following processes:

More Information

You can find more about the 1099-K and other information returns at our Third Party Reporting Information Center.

You may also want to see Frequently Asked Question about Backup Withholding

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Page Last Reviewed or Updated: 20-Mar-2014

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Www h&r block Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Www h&r block Ordering forms and publications. Www h&r block Useful Items - You may want to see: Reminder Photographs of missing children. Www h&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www h&r block 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. Www h&r block Introduction This publication provides supplemental federal income tax information for partnerships and partners. Www h&r block It supplements the information provided in the Instructions for Form 1065, U. Www h&r block S. Www h&r block Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Www h&r block Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Www h&r block Partners must include partnership items on their tax returns. Www h&r block For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Www h&r block Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Www h&r block Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Www h&r block For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Www h&r block 6231(a)(7)-1 of the regulations. Www h&r block Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Www h&r block S. Www h&r block Return of Income for Electing Large Partnerships. Www h&r block For the rules that apply to these partnerships, see the instructions for Form 1065-B. Www h&r block However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Www h&r block Withholding on foreign partner or firm. Www h&r block   If a partnership acquires a U. Www h&r block S. Www h&r block real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). Www h&r block If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. Www h&r block A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. Www h&r block S. Www h&r block trade or business. Www h&r block A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Www h&r block   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Www h&r block Comments and suggestions. Www h&r block   We welcome your comments about this publication and your suggestions for future editions. Www h&r block   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. Www h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www h&r block    You can send us comments from www. Www h&r block irs. Www h&r block gov/formspubs. Www h&r block Click on “More Information” and then on “Comment on Tax Forms and Publications. Www h&r block ”   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. Www h&r block Tax questions. Www h&r block   If you have a tax question, check the information available at IRS. Www h&r block gov or call 1-800-829-4933. Www h&r block We cannot answer tax questions at the address listed above. Www h&r block Ordering forms and publications. Www h&r block    Visit www. Www h&r block irs. Www h&r block gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. Www h&r block Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Www h&r block Prev  Up  Next   Home   More Online Publications