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1040nr ez online filing 4. 1040nr ez online filing   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 1040nr ez online filing You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 1040nr ez online filing If you have a choice, you should use the method that gives you the lower tax. 1040nr ez online filing Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 1040nr ez online filing Generally, the standard deduction amounts are adjusted each year for inflation. 1040nr ez online filing In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 1040nr ez online filing Persons not eligible for the standard deduction. 1040nr ez online filing   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 1040nr ez online filing You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 1040nr ez online filing   If you are a nonresident alien who is married to a U. 1040nr ez online filing S. 1040nr ez online filing citizen or resident alien at the end of the year, you can choose to be treated as a U. 1040nr ez online filing S. 1040nr ez online filing resident. 1040nr ez online filing See Publication 519, U. 1040nr ez online filing S. 1040nr ez online filing Tax Guide for Aliens. 1040nr ez online filing If you make this choice, you can take the standard deduction. 1040nr ez online filing Decedent's final return. 1040nr ez online filing   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 1040nr ez online filing However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 1040nr ez online filing Higher standard deduction for age (65 or older). 1040nr ez online filing   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 1040nr ez online filing You are considered age 65 on the day before your 65th birthday. 1040nr ez online filing Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 1040nr ez online filing Higher standard deduction for blindness. 1040nr ez online filing   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 1040nr ez online filing You qualify for this benefit if you are totally or partly blind. 1040nr ez online filing Not totally blind. 1040nr ez online filing   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 1040nr ez online filing   If your eye condition will never improve beyond these limits, the statement should include this fact. 1040nr ez online filing You must keep the statement in your records. 1040nr ez online filing   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 1040nr ez online filing Spouse 65 or older or blind. 1040nr ez online filing   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 1040nr ez online filing    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 1040nr ez online filing Example. 1040nr ez online filing This example illustrates how to determine your standard deduction using Worksheet 4-1. 1040nr ez online filing Bill and Lisa are filing a joint return for 2013. 1040nr ez online filing Both are over age 65. 1040nr ez online filing Neither is blind, and neither can be claimed as a dependent. 1040nr ez online filing They do not itemize deductions, so they use Worksheet 4-1. 1040nr ez online filing Because they are married filing jointly, they enter $12,200 on line 1. 1040nr ez online filing They check the “No” box on line 2, so they also enter $12,200 on line 4. 1040nr ez online filing Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 1040nr ez online filing They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 1040nr ez online filing Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 1040nr ez online filing However, the standard deduction may be higher if the individual is 65 or older or blind. 1040nr ez online filing If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 1040nr ez online filing Worksheet 4-1. 1040nr ez online filing 2013 Standard Deduction Worksheet Caution. 1040nr ez online filing If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 1040nr ez online filing If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 1040nr ez online filing Put the total number of boxes checked in box c and go to line 1. 1040nr ez online filing a. 1040nr ez online filing You   Born before  January 2, 1949     Blind b. 1040nr ez online filing Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 1040nr ez online filing Total boxes checked             1. 1040nr ez online filing Enter the amount shown below for your filing status. 1040nr ez online filing               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 1040nr ez online filing           2. 1040nr ez online filing Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 1040nr ez online filing Skip line 3; enter the amount from line 1 on line 4. 1040nr ez online filing   Yes. 1040nr ez online filing Go to line 3. 1040nr ez online filing         3. 1040nr ez online filing Is your earned income* more than $650?               Yes. 1040nr ez online filing Add $350 to your earned income. 1040nr ez online filing Enter the total   3. 1040nr ez online filing         No. 1040nr ez online filing Enter $1,000 4. 1040nr ez online filing Enter the smaller of line 1 or line 3 4. 1040nr ez online filing   5. 1040nr ez online filing If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 1040nr ez online filing Enter the result here. 1040nr ez online filing Otherwise, enter -0- 5. 1040nr ez online filing   6. 1040nr ez online filing Add lines 4 and 5. 1040nr ez online filing This is your standard deduction for 2013. 1040nr ez online filing 6. 1040nr ez online filing   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 1040nr ez online filing It also includes any amount received as a scholarship that you must include in your income. 1040nr ez online filing Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 1040nr ez online filing Itemized Deductions Some individuals should itemize their deductions because it will save them money. 1040nr ez online filing Others should itemize because they do not qualify for the standard deduction. 1040nr ez online filing See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 1040nr ez online filing You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 1040nr ez online filing For more information, see Overall limitation, later. 1040nr ez online filing Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 1040nr ez online filing You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 1040nr ez online filing 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 1040nr ez online filing See the Schedule A (Form 1040) instructions for more information. 1040nr ez online filing Overall limitation. 1040nr ez online filing   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 1040nr ez online filing  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 1040nr ez online filing Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 1040nr ez online filing Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 1040nr ez online filing For more information, see the following discussions of selected items, which are presented in alphabetical order. 1040nr ez online filing A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 1040nr ez online filing Table 4-1. 1040nr ez online filing Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040nr ez online filing ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040nr ez online filing ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040nr ez online filing Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 1040nr ez online filing Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 1040nr ez online filing 5% of your adjusted gross income if you or your spouse is age 65 or older). 1040nr ez online filing What to include. 1040nr ez online filing   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040nr ez online filing If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040nr ez online filing If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040nr ez online filing You can include medical expenses you charge to your credit card in the year the charge is made. 1040nr ez online filing It does not matter when you actually pay the amount charged. 1040nr ez online filing Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 1040nr ez online filing Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 1040nr ez online filing Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040nr ez online filing Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 1040nr ez online filing Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 1040nr ez online filing Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040nr ez online filing This is a personal expense that is not deductible. 1040nr ez online filing However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040nr ez online filing For more information, see Nursing Services , later. 1040nr ez online filing Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040nr ez online filing For more information, see Qualified long-term care services under Long-Term Care, later. 1040nr ez online filing Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040nr ez online filing This includes amounts paid for meals and lodging. 1040nr ez online filing Also, see Meals and Lodging , later. 1040nr ez online filing Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 1040nr ez online filing Qualified long-term care services. 1040nr ez online filing   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. 1040nr ez online filing Chronically ill individual. 1040nr ez online filing    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 1040nr ez online filing He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 1040nr ez online filing Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040nr ez online filing He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040nr ez online filing Maintenance and personal care services. 1040nr ez online filing    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 1040nr ez online filing Qualified long-term care insurance contracts. 1040nr ez online filing   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040nr ez online filing The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 1040nr ez online filing   The amount of qualified long-term care premiums you can include is limited. 1040nr ez online filing You can include the following as medical expenses on Schedule A (Form 1040). 1040nr ez online filing Qualified long-term care premiums up to the following amounts. 1040nr ez online filing Age 40 or under – $360. 1040nr ez online filing Age 41 to 50 – $680. 1040nr ez online filing Age 51 to 60 – $1,360. 1040nr ez online filing Age 61 to 70 – $3,640. 1040nr ez online filing Age 71 or over – $4,550. 1040nr ez online filing Unreimbursed expenses for qualified long-term care services. 1040nr ez online filing Note. 1040nr ez online filing The limit on premiums is for each person. 1040nr ez online filing Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 1040nr ez online filing You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 1040nr ez online filing You can include the cost of such lodging while away from home if all of the following requirements are met. 1040nr ez online filing The lodging is primarily for, and essential to, medical care. 1040nr ez online filing The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 1040nr ez online filing The lodging is not lavish or extravagant under the circumstances. 1040nr ez online filing There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040nr ez online filing The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 1040nr ez online filing You can include lodging for a person traveling with the person receiving the medical care. 1040nr ez online filing For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040nr ez online filing (Meals are not included. 1040nr ez online filing ) Nursing home. 1040nr ez online filing   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 1040nr ez online filing This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 1040nr ez online filing   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040nr ez online filing However, you can include in medical expenses the part of the cost that is for medical or nursing care. 1040nr ez online filing Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040nr ez online filing Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 1040nr ez online filing If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 1040nr ez online filing The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 1040nr ez online filing Medicare Part A. 1040nr ez online filing   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 1040nr ez online filing The payroll tax paid for Medicare Part A is not a medical expense. 1040nr ez online filing If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 1040nr ez online filing In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 1040nr ez online filing Medicare Part B. 1040nr ez online filing   Medicare Part B is a supplemental medical insurance. 1040nr ez online filing Premiums you pay for Medicare Part B are a medical expense. 1040nr ez online filing If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 1040nr ez online filing If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 1040nr ez online filing SSA. 1040nr ez online filing gov, to find out your premium. 1040nr ez online filing Medicare Part D. 1040nr ez online filing   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 1040nr ez online filing You can include as a medical expense premiums you pay for Medicare Part D. 1040nr ez online filing Prepaid insurance premiums. 1040nr ez online filing   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 1040nr ez online filing Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040nr ez online filing A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040nr ez online filing You can also include amounts you pay for insulin. 1040nr ez online filing Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040nr ez online filing Imported medicines and drugs. 1040nr ez online filing   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 1040nr ez online filing Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040nr ez online filing The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040nr ez online filing This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 1040nr ez online filing These services can be provided in your home or another care facility. 1040nr ez online filing Generally, only the amount spent for nursing services is a medical expense. 1040nr ez online filing If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 1040nr ez online filing However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040nr ez online filing See Maintenance and personal care services under Qualified long-term care services, earlier. 1040nr ez online filing Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 1040nr ez online filing See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 1040nr ez online filing You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040nr ez online filing Divide the food expense among the household members to find the cost of the attendant's food. 1040nr ez online filing Then divide that cost in the same manner as in the preceding paragraph. 1040nr ez online filing If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040nr ez online filing This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040nr ez online filing Employment taxes. 1040nr ez online filing   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 1040nr ez online filing If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. 1040nr ez online filing For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040nr ez online filing Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040nr ez online filing Car expenses. 1040nr ez online filing    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040nr ez online filing You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040nr ez online filing   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 1040nr ez online filing   You can also include parking fees and tolls. 1040nr ez online filing You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040nr ez online filing You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. 1040nr ez online filing Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 1040nr ez online filing Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Bureau of Consumer Credit Protection

Website: Bureau of Consumer Credit Protection

Address: Bureau of Consumer Credit Protection
35 State House Station
Augusta, ME 04333

Phone Number: 207-624-8527

Toll-free: 1-800-332-8529 (ME)

TTY: 1-888-577-6690

Maine Attorney General's Office

Website: Maine Attorney General's Office

Address: Maine Attorney General's Office
Consumer Information and Mediation Service
Six State House Station
Augusta, ME 04333

Phone Number: 207-626-8849

Toll-free: 1-800-436-2131 (ME)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Bureau of Financial Institutions

Website: Bureau of Financial Institutions

Address: Bureau of Financial Institutions
Consumer Outreach Program
36 State House Station
Augusta, ME 04333-0036

Phone Number: 207-624-8570

Toll-free: 1-800-965-5235

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Bureau of Insurance

Website: Bureau of Insurance

Address: Bureau of Insurance
34 State House Station
Augusta, ME 04333-0034

Phone Number: 207-624-8475

Toll-free: 1-800-300-5000 (ME)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Professional and Financial Regulation

Website: Department of Professional and Financial Regulation

Address: Department of Professional and Financial Regulation
Office of Securities
121 State House Station
Augusta, ME 04333

Phone Number: 207-624-8551

Toll-free: 1-877-624-8551 (ME)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Assistance Division
18 State House Station
Augusta, ME 04333-0018

Phone Number: 207-287-3831

Toll-free: 1-800-452-4699 (ME)

TTY: 1-800-437-1220

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The 1040nr Ez Online Filing

1040nr ez online filing 7. 1040nr ez online filing   Costs You Can Deduct or Capitalize Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Carrying Charges Research and Experimental CostsProduct. 1040nr ez online filing Costs not included. 1040nr ez online filing Intangible Drilling Costs Exploration CostsPartnerships and S corporations. 1040nr ez online filing Development Costs Circulation Costs Business Start-Up and Organizational Costs Reforestation Costs Retired Asset Removal Costs Barrier Removal CostsOther barrier removals. 1040nr ez online filing Film and Television Production Costs What's New Film and television productions costs. 1040nr ez online filing  The election to expense film and television production costs does not apply to productions that begin after December 31, 2013. 1040nr ez online filing See Film and Television Production Costs , later. 1040nr ez online filing Introduction This chapter discusses costs you can elect to deduct or capitalize. 1040nr ez online filing You generally deduct a cost as a current business expense by subtracting it from your income in either the year you incur it or the year you pay it. 1040nr ez online filing If you capitalize a cost, you may be able to recover it over a period of years through periodic deductions for amortization, depletion, or depreciation. 1040nr ez online filing When you capitalize a cost, you add it to the basis of property to which it relates. 1040nr ez online filing A partnership, corporation, estate, or trust makes the election to deduct or capitalize the costs discussed in this chapter except for exploration costs for mineral deposits. 1040nr ez online filing Each individual partner, shareholder, or beneficiary elects whether to deduct or capitalize exploration costs. 1040nr ez online filing You may be subject to the alternative minimum tax (AMT) if you deduct research and experimental, intangible drilling, exploration, development, circulation, or business organizational costs. 1040nr ez online filing For more information on the alternative minimum tax, see the instructions for the following forms. 1040nr ez online filing Form 6251, Alternative Minimum Tax—Individuals. 1040nr ez online filing Form 4626, Alternative Minimum Tax—Corporations. 1040nr ez online filing Topics - This chapter discusses: Carrying charges Research and experimental costs Intangible drilling costs Exploration costs Development costs Circulation costs Qualified disaster expenses Business start-up and organizational costs Reforestation costs Retired asset removal costs Barrier removal costs Film and television production costs Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 3468 Investment Credit 8826 Disabled Access Credit See chapter 12 for information about getting publications and forms. 1040nr ez online filing Carrying Charges Carrying charges include the taxes and interest you pay to carry or develop real property or to carry, transport, or install personal property. 1040nr ez online filing Certain carrying charges must be capitalized under the uniform capitalization rules. 1040nr ez online filing (For information on capitalization of interest, see chapter 4 . 1040nr ez online filing ) You can elect to capitalize carrying charges not subject to the uniform capitalization rules, but only if they are otherwise deductible. 1040nr ez online filing You can elect to capitalize carrying charges separately for each project you have and for each type of carrying charge. 1040nr ez online filing For unimproved and unproductive real property, your election is good for only 1 year. 1040nr ez online filing You must decide whether to capitalize carrying charges each year the property remains unimproved and unproductive. 1040nr ez online filing For other real property, your election to capitalize carrying charges remains in effect until construction or development is completed. 1040nr ez online filing For personal property, your election is effective until the date you install or first use it, whichever is later. 1040nr ez online filing How to make the election. 1040nr ez online filing   To make the election to capitalize a carrying charge, attach a statement to your original tax return for the year the election is to be effective indicating which charges you are electing to capitalize. 1040nr ez online filing However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr ez online filing Attach the statement to the amended return and write “Filed pursuant to section 301. 1040nr ez online filing 9100-2” on the statement. 1040nr ez online filing File the amended return at the same address you filed the original return. 1040nr ez online filing Research and Experimental Costs The costs of research and experimentation are generally capital expenses. 1040nr ez online filing However, you can elect to deduct these costs as a current business expense. 1040nr ez online filing Your election to deduct these costs is binding for the year it is made and for all later years unless you get IRS approval to make a change. 1040nr ez online filing If you meet certain requirements, you may elect to defer and amortize research and experimental costs. 1040nr ez online filing For information on electing to defer and amortize these costs, see Research and Experimental Costs in chapter 8. 1040nr ez online filing Research and experimental costs defined. 1040nr ez online filing   Research and experimental costs are reasonable costs you incur in your trade or business for activities intended to provide information that would eliminate uncertainty about the development or improvement of a product. 1040nr ez online filing Uncertainty exists if the information available to you does not establish how to develop or improve a product or the appropriate design of a product. 1040nr ez online filing Whether costs qualify as research and experimental costs depends on the nature of the activity to which the costs relate rather than on the nature of the product or improvement being developed or the level of technological advancement. 1040nr ez online filing      The costs of obtaining a patent, including attorneys' fees paid or incurred in making and perfecting a patent application, are research and experimental costs. 1040nr ez online filing However, costs paid or incurred to obtain another's patent are not research and experimental costs. 1040nr ez online filing Product. 1040nr ez online filing   The term “product” includes any of the following items. 1040nr ez online filing Formula. 1040nr ez online filing Invention. 1040nr ez online filing Patent. 1040nr ez online filing Pilot model. 1040nr ez online filing Process. 1040nr ez online filing Technique. 1040nr ez online filing Property similar to the items listed above. 1040nr ez online filing It also includes products used by you in your trade or business or held for sale, lease, or license. 1040nr ez online filing Costs not included. 1040nr ez online filing   Research and experimental costs do not include expenses for any of the following activities. 1040nr ez online filing Advertising or promotions. 1040nr ez online filing Consumer surveys. 1040nr ez online filing Efficiency surveys. 1040nr ez online filing Management studies. 1040nr ez online filing Quality control testing. 1040nr ez online filing Research in connection with literary, historical, or similar projects. 1040nr ez online filing The acquisition of another's patent, model, production, or process. 1040nr ez online filing When and how to elect. 1040nr ez online filing   You make the election to deduct research and experimental costs by deducting them on your tax return for the year in which you first pay or incur research and experimental costs. 1040nr ez online filing If you do not make the election to deduct research and experimental costs in the first year in which you pay or incur the costs, you can deduct the costs in a later year only with approval from the IRS. 1040nr ez online filing Deducting or Amortizing Research and Experimentation Costs IF you . 1040nr ez online filing . 1040nr ez online filing . 1040nr ez online filing THEN . 1040nr ez online filing . 1040nr ez online filing . 1040nr ez online filing Elect to deduct research and experimental costs as a current business expense Deduct all research and experimental costs in the first year you pay or incur the costs and all later years. 1040nr ez online filing Do not deduct research and experimental costs as a current business expense If you meet the requirements, amortize them over at least 60 months, starting with the month you first receive an economic benefit from the research. 1040nr ez online filing See Research and Experimental Costs in chapter 8. 1040nr ez online filing Research credit. 1040nr ez online filing   If you pay or incur qualified research expenses, you may be able to take the research credit. 1040nr ez online filing For more information see Form 6765, Credit for Increasing Research Activities and its instructions. 1040nr ez online filing Intangible Drilling Costs The costs of developing oil, gas, or geothermal wells are ordinarily capital expenditures. 1040nr ez online filing You can usually recover them through depreciation or depletion. 1040nr ez online filing However, you can elect to deduct intangible drilling costs (IDCs) as a current business expense. 1040nr ez online filing These are certain drilling and development costs for wells in the United States in which you hold an operating or working interest. 1040nr ez online filing You can deduct only costs for drilling or preparing a well for the production of oil, gas, or geothermal steam or hot water. 1040nr ez online filing You can elect to deduct only the costs of items with no salvage value. 1040nr ez online filing These include wages, fuel, repairs, hauling, and supplies related to drilling wells and preparing them for production. 1040nr ez online filing Your cost for any drilling or development work done by contractors under any form of contract is also an IDC. 1040nr ez online filing However, see Amounts paid to contractor that must be capitalized , later. 1040nr ez online filing You can also elect to deduct the cost of drilling exploratory bore holes to determine the location and delineation of offshore hydrocarbon deposits if the shaft is capable of conducting hydrocarbons to the surface on completion. 1040nr ez online filing It does not matter whether there is any intent to produce hydrocarbons. 1040nr ez online filing If you do not elect to deduct your IDCs as a current business expense, you can elect to deduct them over the 60-month period beginning with the month they were paid or incurred. 1040nr ez online filing Amounts paid to contractor that must be capitalized. 1040nr ez online filing   Amounts paid to a contractor must be capitalized if they are either: Amounts properly allocable to the cost of depreciable property, or Amounts paid only out of production or proceeds from production if these amounts are depletable income to the recipient. 1040nr ez online filing How to make the election. 1040nr ez online filing   You elect to deduct IDCs as a current business expense by taking the deduction on your income tax return for the first tax year you have eligible costs. 1040nr ez online filing No formal statement is required. 1040nr ez online filing If you file Schedule C (Form 1040), enter these costs under “Other expenses. 1040nr ez online filing ”   For oil and gas wells, your election is binding for the year it is made and for all later years. 1040nr ez online filing For geothermal wells, your election can be revoked by the filing of an amended return on which you do not take the deduction. 1040nr ez online filing You can file the amended return for the year up to the normal time of expiration for filing a claim for credit or refund, generally, within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. 1040nr ez online filing Energy credit for costs of geothermal wells. 1040nr ez online filing   If you capitalize the drilling and development costs of geothermal wells that you place in service during the tax year, you may be able to claim a business energy credit. 1040nr ez online filing See the Instructions for Form 3468 for more information. 1040nr ez online filing Nonproductive well. 1040nr ez online filing   If you capitalize your IDCs, you have another option if the well is nonproductive. 1040nr ez online filing You can deduct the IDCs of the nonproductive well as an ordinary loss. 1040nr ez online filing You must indicate and clearly state your election on your tax return for the year the well is completed. 1040nr ez online filing Once made, the election for oil and gas wells is binding for all later years. 1040nr ez online filing You can revoke your election for a geothermal well by filing an amended return that does not claim the loss. 1040nr ez online filing Costs incurred outside the United States. 1040nr ez online filing   You cannot deduct as a current business expense all the IDCs paid or incurred for an oil, gas, or geothermal well located outside the United States. 1040nr ez online filing However, you can elect to include the costs in the adjusted basis of the well to figure depletion or depreciation. 1040nr ez online filing If you do not make this election, you can deduct the costs over the 10-year period beginning with the tax year in which you paid or incurred them. 1040nr ez online filing These rules do not apply to a nonproductive well. 1040nr ez online filing Exploration Costs The costs of determining the existence, location, extent, or quality of any mineral deposit are ordinarily capital expenditures if the costs lead to the development of a mine. 1040nr ez online filing You recover these costs through depletion as the mineral is removed from the ground. 1040nr ez online filing However, you can elect to deduct domestic exploration costs paid or incurred before the beginning of the development stage of the mine (except those for oil and gas wells). 1040nr ez online filing How to make the election. 1040nr ez online filing   You elect to deduct exploration costs by taking the deduction on your income tax return, or on an amended income tax return, for the first tax year for which you wish to deduct the costs paid or incurred during the tax year. 1040nr ez online filing Your return must adequately describe and identify each property or mine, and clearly state how much is being deducted for each one. 1040nr ez online filing The election applies to the tax year you make this election and all later tax years. 1040nr ez online filing Partnerships and S corporations. 1040nr ez online filing   Each partner, not the partnership, elects whether to capitalize or to deduct that partner's share of exploration costs. 1040nr ez online filing Each shareholder, not the S corporation, elects whether to capitalize or to deduct that shareholder's share of exploration costs. 1040nr ez online filing Reduced corporate deductions for exploration costs. 1040nr ez online filing   A corporation (other than an S corporation) can deduct only 70% of its domestic exploration costs. 1040nr ez online filing It must capitalize the remaining 30% of costs and amortize them over the 60-month period starting with the month the exploration costs are paid or incurred. 1040nr ez online filing A corporation may also elect to capitalize and amortize mining exploration costs over a 10-year period. 1040nr ez online filing For more information on this method of amortization, see Internal Revenue Code section 59(e). 1040nr ez online filing   The 30% the corporation capitalizes cannot be added to its basis in the property to figure cost depletion. 1040nr ez online filing However, the amount amortized is treated as additional depreciation and is subject to recapture as ordinary income on a disposition of the property. 1040nr ez online filing See Section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. 1040nr ez online filing   These rules also apply to the deduction of development costs by corporations. 1040nr ez online filing See Development Costs , later. 1040nr ez online filing Recapture of exploration expenses. 1040nr ez online filing   When your mine reaches the producing stage, you must recapture any exploration costs you elected to deduct. 1040nr ez online filing Use either of the following methods. 1040nr ez online filing Method 1—Include the deducted costs in gross income for the tax year the mine reaches the producing stage. 1040nr ez online filing Your election must be clearly indicated on the return. 1040nr ez online filing Increase your adjusted basis in the mine by the amount included in income. 1040nr ez online filing Generally, you must elect this recapture method by the due date (including extensions) of your return. 1040nr ez online filing However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr ez online filing Make the election on your amended return and write “Filed pursuant to section 301. 1040nr ez online filing 9100-2” on the form where you are including the income. 1040nr ez online filing File the amended return at the same address you filed the original return. 1040nr ez online filing Method 2—Do not claim any depletion deduction for the tax year the mine reaches the producing stage and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. 1040nr ez online filing   You also must recapture deducted exploration costs if you receive a bonus or royalty from mine property before it reaches the producing stage. 1040nr ez online filing Do not claim any depletion deduction for the tax year you receive the bonus or royalty and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. 1040nr ez online filing   Generally, if you dispose of the mine before you have fully recaptured the exploration costs you deducted, recapture the balance by treating all or part of your gain as ordinary income. 1040nr ez online filing Under these circumstances, you generally treat as ordinary income all of your gain if it is less than your adjusted exploration costs with respect to the mine. 1040nr ez online filing If your gain is more than your adjusted exploration costs, treat as ordinary income only a part of your gain, up to the amount of your adjusted exploration costs. 1040nr ez online filing Foreign exploration costs. 1040nr ez online filing   If you pay or incur exploration costs for a mine or other natural deposit located outside the United States, you cannot deduct all the costs in the current year. 1040nr ez online filing You can elect to include the costs (other than for an oil, gas, or geothermal well) in the adjusted basis of the mineral property to figure cost depletion. 1040nr ez online filing (Cost depletion is discussed in chapter 9 . 1040nr ez online filing ) If you do not make this election, you must deduct the costs over the 10-year period beginning with the tax year in which you pay or incur them. 1040nr ez online filing These rules also apply to foreign development costs. 1040nr ez online filing Development Costs You can deduct costs paid or incurred during the tax year for developing a mine or any other natural deposit (other than an oil or gas well) located in the United States. 1040nr ez online filing These costs must be paid or incurred after the discovery of ores or minerals in commercially marketable quantities. 1040nr ez online filing Development costs also include depreciation on improvements used in the development of ores or minerals and costs incurred for you by a contractor. 1040nr ez online filing Development costs do not include the costs for the acquisition or improvement of depreciable property. 1040nr ez online filing Instead of deducting development costs in the year paid or incurred, you can elect to treat the cost as deferred expenses and deduct them ratably as the units of produced ores or minerals benefited by the expenses are sold. 1040nr ez online filing This election applies each tax year to expenses paid or incurred in that year. 1040nr ez online filing Once made, the election is binding for the year and cannot be revoked for any reason. 1040nr ez online filing How to make the election. 1040nr ez online filing   The election to deduct development costs ratably as the ores or minerals are sold must be made for each mine or other natural deposit by a clear indication on your return or by a statement filed with the IRS office where you file your return. 1040nr ez online filing Generally, you must make the election by the due date of the return (including extensions). 1040nr ez online filing However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr ez online filing Clearly indicate the election on your amended return and write “Filed pursuant to section 301. 1040nr ez online filing 9100-2. 1040nr ez online filing ” File the amended return at the same address you filed the original return. 1040nr ez online filing Foreign development costs. 1040nr ez online filing   The rules discussed earlier for foreign exploration costs apply to foreign development costs. 1040nr ez online filing Reduced corporate deductions for development costs. 1040nr ez online filing   The rules discussed earlier for reduced corporate deductions for exploration costs also apply to corporate deductions for development costs. 1040nr ez online filing Circulation Costs A publisher can deduct as a current business expense the costs of establishing, maintaining, or increasing the circulation of a newspaper, magazine, or other periodical. 1040nr ez online filing For example, a publisher can deduct the cost of hiring extra employees for a limited time to get new subscriptions through telephone calls. 1040nr ez online filing Circulation costs are deductible even if they normally would be capitalized. 1040nr ez online filing This rule does not apply to the following costs that must be capitalized. 1040nr ez online filing The purchase of land or depreciable property. 1040nr ez online filing The acquisition of circulation through the purchase of any part of the business of another publisher of a newspaper, magazine, or other periodical, including the purchase of another publisher's list of subscribers. 1040nr ez online filing Other treatment of circulation costs. 1040nr ez online filing   If you do not want to deduct circulation costs as a current business expense, you can elect one of the following ways to recover these costs. 1040nr ez online filing Capitalize all circulation costs that are properly chargeable to a capital account (see chapter 1 ). 1040nr ez online filing Amortize circulation costs over the 3-year period beginning with the tax year they were paid or incurred. 1040nr ez online filing How to make the election. 1040nr ez online filing   You elect to capitalize circulation costs by attaching a statement to your return for the first tax year the election applies. 1040nr ez online filing Your election is binding for the year it is made and for all later years, unless you get IRS approval to revoke it. 1040nr ez online filing Business Start-Up and Organizational Costs Business start-up and organizational costs are generally capital expenditures. 1040nr ez online filing However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. 1040nr ez online filing The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. 1040nr ez online filing Any remaining costs must be amortized. 1040nr ez online filing For information about amortizing start-up and organizational costs, see chapter 8 . 1040nr ez online filing Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. 1040nr ez online filing Organizational costs include the costs of creating a corporation. 1040nr ez online filing For more information on start-up and organizational costs, see chapter 8 . 1040nr ez online filing How to make the election. 1040nr ez online filing   You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins. 1040nr ez online filing However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr ez online filing Clearly indicate the election on your amended return and write “Filed pursuant to section 301. 1040nr ez online filing 9100-2. 1040nr ez online filing ” File the amended return at the same address you filed the original return. 1040nr ez online filing The election applies when computing taxable income for the current tax year and all subsequent years. 1040nr ez online filing Reforestation Costs Reforestation costs are generally capital expenditures. 1040nr ez online filing However, you can elect to deduct up to $10,000 ($5,000 if married filing separately; $0 for a trust) of qualifying reforestation costs paid or incurred after October 22, 2004, for each qualified timber property. 1040nr ez online filing The remaining costs can be amortized over an 84-month period. 1040nr ez online filing For information about amortizing reforestation costs, see chapter 8 . 1040nr ez online filing Qualifying reforestation costs are the direct costs of planting or seeding for forestation or reforestation. 1040nr ez online filing Qualified timber property is property that contains trees in significant commercial quantities. 1040nr ez online filing See chapter 8 for more information on qualifying reforestation costs and qualified timber property. 1040nr ez online filing If you elect to deduct qualified reforestation costs, create and maintain separate timber accounts for each qualified timber property and include all reforestation costs and the dates each was applied. 1040nr ez online filing Do not include this qualified timber property in any account (for example, depletion block) for which depletion is allowed. 1040nr ez online filing How to make the election. 1040nr ez online filing   You elect to deduct qualifying reforestation costs by claiming the deduction on your timely filed income tax return (including extensions) for the tax year the expenses were paid or incurred. 1040nr ez online filing If Form T (Timber), Forest Activities Schedule, is required, complete Part IV of Form T. 1040nr ez online filing If Form T is not required, attach a statement containing the following information for each qualified timber property for which an election is being made. 1040nr ez online filing The unique stand identification numbers. 1040nr ez online filing The total number of acres reforested during the tax year. 1040nr ez online filing The nature of the reforestation treatments. 1040nr ez online filing The total amounts of qualified reforestation expenditures eligible to be amortized or deducted. 1040nr ez online filing   If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr ez online filing Clearly indicate the election on your amended return and write “Filed pursuant to section 301. 1040nr ez online filing 9100-2. 1040nr ez online filing ” File the amended return at the same address you filed the original return. 1040nr ez online filing The election applies when computing taxable income for the current tax year and all subsequent years. 1040nr ez online filing   For additional information on reforestation costs, see chapter 8 . 1040nr ez online filing Recapture. 1040nr ez online filing   This deduction may have to be recaptured as ordinary income under section 1245 when you sell or otherwise dispose of the property that would have received an addition to basis if you had not elected to deduct the expenditure. 1040nr ez online filing For more information on recapturing the deduction, see Depreciation Recapture in Publication 544. 1040nr ez online filing Retired Asset Removal Costs If you retire and remove a depreciable asset in connection with the installation or production of a replacement asset, you can deduct the costs of removing the retired asset. 1040nr ez online filing However, if you replace a component (part) of a depreciable asset, capitalize the removal costs if the replacement is an improvement and deduct the costs if the replacement is a repair. 1040nr ez online filing Barrier Removal Costs The cost of an improvement to a business asset is normally a capital expense. 1040nr ez online filing However, you can elect to deduct the costs of making a facility or public transportation vehicle more accessible to and usable by those who are disabled or elderly. 1040nr ez online filing You must own or lease the facility or vehicle for use in connection with your trade or business. 1040nr ez online filing A facility is all or any part of buildings, structures, equipment, roads, walks, parking lots, or similar real or personal property. 1040nr ez online filing A public transportation vehicle is a vehicle, such as a bus or railroad car, that provides transportation service to the public (including service for your customers, even if you are not in the business of providing transportation services). 1040nr ez online filing You cannot deduct any costs that you paid or incurred to completely renovate or build a facility or public transportation vehicle or to replace depreciable property in the normal course of business. 1040nr ez online filing Deduction limit. 1040nr ez online filing   The most you can deduct as a cost of removing barriers to the disabled and the elderly for any tax year is $15,000. 1040nr ez online filing However, you can add any costs over this limit to the basis of the property and depreciate these excess costs. 1040nr ez online filing Partners and partnerships. 1040nr ez online filing   The $15,000 limit applies to a partnership and also to each partner in the partnership. 1040nr ez online filing A partner can allocate the $15,000 limit in any manner among the partner's individually incurred costs and the partner's distributive share of partnership costs. 1040nr ez online filing If the partner cannot deduct the entire share of partnership costs, the partnership can add any costs not deducted to the basis of the improved property. 1040nr ez online filing   A partnership must be able to show that any amount added to basis was not deducted by the partner and that it was over a partner's $15,000 limit (as determined by the partner). 1040nr ez online filing If the partnership cannot show this, it is presumed that the partner was able to deduct the distributive share of the partnership's costs in full. 1040nr ez online filing Example. 1040nr ez online filing Emilio Azul's distributive share of ABC partnership's deductible expenses for the removal of architectural barriers was $14,000. 1040nr ez online filing Emilio had $12,000 of similar expenses in his sole proprietorship. 1040nr ez online filing He elected to deduct $7,000 of them. 1040nr ez online filing Emilio allocated the remaining $8,000 of the $15,000 limit to his share of ABC's expenses. 1040nr ez online filing Emilio can add the excess $5,000 of his own expenses to the basis of the property used in his business. 1040nr ez online filing Also, if ABC can show that Emilio could not deduct $6,000 ($14,000 – $8,000) of his share of the partnership's expenses because of how Emilio applied the limit, ABC can add $6,000 to the basis of its property. 1040nr ez online filing Qualification standards. 1040nr ez online filing   You can deduct your costs as a current expense only if the barrier removal meets the guidelines and requirements issued by the Architectural and Transportation Barriers Compliance Board under the Americans with Disabilities Act (ADA) of 1990. 1040nr ez online filing You can view the Americans with Disabilities Act at www. 1040nr ez online filing ada. 1040nr ez online filing gov/pubs/ada. 1040nr ez online filing htm. 1040nr ez online filing   The following is a list of some architectural barrier removal costs that can be deducted. 1040nr ez online filing Ground and floor surfaces. 1040nr ez online filing Walks. 1040nr ez online filing Parking lots. 1040nr ez online filing Ramps. 1040nr ez online filing Entrances. 1040nr ez online filing Doors and doorways. 1040nr ez online filing Stairs. 1040nr ez online filing Floors. 1040nr ez online filing Toilet rooms. 1040nr ez online filing Water fountains. 1040nr ez online filing Public telephones. 1040nr ez online filing Elevators. 1040nr ez online filing Controls. 1040nr ez online filing Signage. 1040nr ez online filing Alarms. 1040nr ez online filing Protruding objects. 1040nr ez online filing Symbols of accessibility. 1040nr ez online filing You can find the ADA guidelines and requirements for architectural barrier removal at www. 1040nr ez online filing usdoj. 1040nr ez online filing gov/crt/ada/reg3a. 1040nr ez online filing html. 1040nr ez online filing   The costs for removal of transportation barriers from rail facilities, buses, and rapid and light rail vehicles are deductible. 1040nr ez online filing You can find the guidelines and requirements for transportation barrier removal at www. 1040nr ez online filing fta. 1040nr ez online filing dot. 1040nr ez online filing gov. 1040nr ez online filing   Also, you can access the ADA website at www. 1040nr ez online filing ada. 1040nr ez online filing gov for additional information. 1040nr ez online filing Other barrier removals. 1040nr ez online filing   To be deductible, expenses of removing any barrier not covered by the above standards must meet all three of the following tests. 1040nr ez online filing The removed barrier must be a substantial barrier to access or use of a facility or public transportation vehicle by persons who have a disability or are elderly. 1040nr ez online filing The removed barrier must have been a barrier for at least one major group of persons who have a disability or are elderly (such as people who are blind, deaf, or wheelchair users). 1040nr ez online filing The barrier must be removed without creating any new barrier that significantly impairs access to or use of the facility or vehicle by a major group of persons who have a disability or are elderly. 1040nr ez online filing How to make the election. 1040nr ez online filing   If you elect to deduct your costs for removing barriers to the disabled or the elderly, claim the deduction on your income tax return (partnership return for partnerships) for the tax year the expenses were paid or incurred. 1040nr ez online filing Identify the deduction as a separate item. 1040nr ez online filing The election applies to all the qualifying costs you have during the year, up to the $15,000 limit. 1040nr ez online filing If you make this election, you must maintain adequate records to support your deduction. 1040nr ez online filing   For your election to be valid, you generally must file your return by its due date, including extensions. 1040nr ez online filing However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr ez online filing Clearly indicate the election on your amended return and write “Filed pursuant to section 301. 1040nr ez online filing 9100-2. 1040nr ez online filing ” File the amended return at the same address you filed the original return. 1040nr ez online filing Your election is irrevocable after the due date, including extensions, of your return. 1040nr ez online filing Disabled access credit. 1040nr ez online filing   If you make your business accessible to persons with disabilities and your business is an eligible small business, you may be able to claim the disabled access credit. 1040nr ez online filing If you choose to claim the credit, you must reduce the amount you deduct or capitalize by the amount of the credit. 1040nr ez online filing   For more information, see Form 8826, Disabled Access Credit. 1040nr ez online filing Film and Television Production Costs Film and television production costs are generally capital expenses. 1040nr ez online filing However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. 1040nr ez online filing For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations. 1040nr ez online filing Prev  Up  Next   Home   More Online Publications