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1040ez 2010 Tax Form

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1040ez 2010 Tax Form

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

1040ez 2010 tax form Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. 1040ez 2010 tax form Tax-free exchange of rental property occasionally used for personal purposes. 1040ez 2010 tax form Ordering forms and publications. 1040ez 2010 tax form Tax questions. 1040ez 2010 tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. 1040ez 2010 tax form irs. 1040ez 2010 tax form gov/pub527. 1040ez 2010 tax form What's New Net Investment Income Tax (NIIT). 1040ez 2010 tax form  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). 1040ez 2010 tax form NIIT is a 3. 1040ez 2010 tax form 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. 1040ez 2010 tax form Net investment income may include rental income and other income from passive activities. 1040ez 2010 tax form Use Form 8960, Net Investment Income Tax, to figure this tax. 1040ez 2010 tax form For more information on NIIT, go to IRS. 1040ez 2010 tax form gov and enter “Net Investment Income Tax” in the search box. 1040ez 2010 tax form Reminders Photographs of missing children. 1040ez 2010 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2010 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2010 tax form 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. 1040ez 2010 tax form Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. 1040ez 2010 tax form In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. 1040ez 2010 tax form First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. 1040ez 2010 tax form We will look at types of income and when each is reported, and at types of expenses and which are deductible. 1040ez 2010 tax form Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. 1040ez 2010 tax form Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. 1040ez 2010 tax form Special rental situations are grouped together in chapter 4. 1040ez 2010 tax form These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. 1040ez 2010 tax form Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. 1040ez 2010 tax form Sale or exchange of rental property. 1040ez 2010 tax form   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. 1040ez 2010 tax form Sale of main home used as rental property. 1040ez 2010 tax form   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. 1040ez 2010 tax form Tax-free exchange of rental property occasionally used for personal purposes. 1040ez 2010 tax form   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. 1040ez 2010 tax form   For information on the qualifying use standards, see Rev. 1040ez 2010 tax form Proc. 1040ez 2010 tax form 2008–16, 2008 IRB 547, at http://www. 1040ez 2010 tax form irs. 1040ez 2010 tax form gov/irb/2008-10_IRB/ar12. 1040ez 2010 tax form html . 1040ez 2010 tax form For more information on like-kind exchanges, see chapter 1 of Publication 544. 1040ez 2010 tax form Comments and suggestions. 1040ez 2010 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2010 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2010 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2010 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2010 tax form   You can send your comments from www. 1040ez 2010 tax form irs. 1040ez 2010 tax form gov/formspubs/. 1040ez 2010 tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez 2010 tax form   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. 1040ez 2010 tax form Ordering forms and publications. 1040ez 2010 tax form   Visit www. 1040ez 2010 tax form irs. 1040ez 2010 tax form 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. 1040ez 2010 tax form Internal Revenue Service 1201 N. 1040ez 2010 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2010 tax form   If you have a tax question, check the information available on IRS. 1040ez 2010 tax form gov or call 1-800-829-1040. 1040ez 2010 tax form We cannot answer tax questions sent to either of the above addresses. 1040ez 2010 tax form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. 1040ez 2010 tax form Prev  Up  Next   Home   More Online Publications