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2008 Tax Return

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2008 Tax Return

2008 tax return 3. 2008 tax return   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). 2008 tax return There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. 2008 tax return There are also the limitations which may need to be applied if you have a net loss on Schedule E. 2008 tax return There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. 2008 tax return You may also have a gain or loss related to your rental property from a casualty or theft. 2008 tax return This is considered separately from the income and expense information you report on Schedule E. 2008 tax return Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). 2008 tax return However, do not use that schedule to report a not-for-profit activity. 2008 tax return See Not Rented for Profit , in chapter 4. 2008 tax return There are also other rental situations in which forms other than Schedule E would be used. 2008 tax return Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. 2008 tax return , you normally report your rental income and expenses on Schedule E, Part I. 2008 tax return List your total income, expenses, and depreciation for each rental property. 2008 tax return Be sure to enter the number of fair rental and personal use days on line 2. 2008 tax return If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. 2008 tax return Complete lines 1 and 2 for each property. 2008 tax return However, fill in lines 23a through 26 on only one Schedule E. 2008 tax return On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. 2008 tax return To find out if you need to attach Form 4562, see Form 4562 , later. 2008 tax return If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. 2008 tax return Form 6198, At-Risk Limitations. 2008 tax return See At-Risk Rules , later. 2008 tax return Also see Publication 925. 2008 tax return Form 8582, Passive Activity Loss Limitations. 2008 tax return See Passive Activity Limits , later. 2008 tax return Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. 2008 tax return If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. 2008 tax return Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). 2008 tax return Form 4562. 2008 tax return   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. 2008 tax return Otherwise, figure your depreciation on your own worksheet. 2008 tax return You do not have to attach these computations to your return, but you should keep them in your records for future reference. 2008 tax return   See Publication 946 for information on preparing Form 4562. 2008 tax return Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. 2008 tax return Providing substantial services. 2008 tax return   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. 2008 tax return Use Form 1065, U. 2008 tax return S. 2008 tax return Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). 2008 tax return Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. 2008 tax return For information, see Publication 334, Tax Guide for Small Business. 2008 tax return Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. 2008 tax return For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. 2008 tax return Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. 2008 tax return This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. 2008 tax return If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). 2008 tax return You will not be required to file Form 1065 for any year the election is in effect. 2008 tax return Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. 2008 tax return If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. 2008 tax return For more information on qualified joint ventures, go to IRS. 2008 tax return gov and enter “qualified joint venture” in the search box. 2008 tax return Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. 2008 tax return You must consider these rules in the order shown below. 2008 tax return Both are discussed in this section. 2008 tax return At-risk rules. 2008 tax return These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. 2008 tax return This applies only if the real property was placed in service after 1986. 2008 tax return Passive activity limits. 2008 tax return Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. 2008 tax return However, there are exceptions. 2008 tax return At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. 2008 tax return Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. 2008 tax return In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. 2008 tax return You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. 2008 tax return Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. 2008 tax return See Publication 925 for a discussion of the at-risk rules. 2008 tax return Form 6198. 2008 tax return   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. 2008 tax return Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. 2008 tax return For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. 2008 tax return For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. 2008 tax return Deductions or losses from passive activities are limited. 2008 tax return You generally cannot offset income, other than passive income, with losses from passive activities. 2008 tax return Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. 2008 tax return Any excess loss or credit is carried forward to the next tax year. 2008 tax return Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. 2008 tax return For a detailed discussion of these rules, see Publication 925. 2008 tax return Real estate professionals. 2008 tax return   If you are a real estate professional, complete line 43 of Schedule E. 2008 tax return      You qualify as a real estate professional for the tax year if you meet both of the following requirements. 2008 tax return More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. 2008 tax return You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. 2008 tax return If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. 2008 tax return For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. 2008 tax return   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. 2008 tax return You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. 2008 tax return   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. 2008 tax return However, you can count your spouse's participation in an activity in determining if you materially participated. 2008 tax return Real property trades or businesses. 2008 tax return   A real property trade or business is a trade or business that does any of the following with real property. 2008 tax return Develops or redevelops it. 2008 tax return Constructs or reconstructs it. 2008 tax return Acquires it. 2008 tax return Converts it. 2008 tax return Rents or leases it. 2008 tax return Operates or manages it. 2008 tax return Brokers it. 2008 tax return Choice to treat all interests as one activity. 2008 tax return   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. 2008 tax return You can make this choice for any year that you qualify as a real estate professional. 2008 tax return If you forgo making the choice for one year, you can still make it for a later year. 2008 tax return   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. 2008 tax return This is true even if you are not a real estate professional in any intervening year. 2008 tax return (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. 2008 tax return )   See the Instructions for Schedule E for information about making this choice. 2008 tax return Material participation. 2008 tax return   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. 2008 tax return For details, see Publication 925 or the Instructions for Schedule C. 2008 tax return Participating spouse. 2008 tax return   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. 2008 tax return Do this even if your spouse owns no interest in the activity or files a separate return for the year. 2008 tax return Form 8582. 2008 tax return    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. 2008 tax return See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. 2008 tax return   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. 2008 tax return Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. 2008 tax return Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 2008 tax return Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. 2008 tax return This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. 2008 tax return Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. 2008 tax return Example. 2008 tax return Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. 2008 tax return $2,000 of Jane's $3,500 loss offsets her passive income. 2008 tax return The remaining $1,500 loss can be deducted from her $40,000 wages. 2008 tax return The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. 2008 tax return Active participation. 2008 tax return   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. 2008 tax return Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. 2008 tax return Example. 2008 tax return Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. 2008 tax return Mike had advertised and rented the house to the current tenant himself. 2008 tax return He also collected the rents, which usually came by mail. 2008 tax return All repairs were either made or contracted out by Mike. 2008 tax return Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. 2008 tax return Maximum special allowance. 2008 tax return   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. 2008 tax return   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. 2008 tax return If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. 2008 tax return   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. 2008 tax return Modified adjusted gross income (MAGI). 2008 tax return   This is your adjusted gross income from Form 1040, U. 2008 tax return S. 2008 tax return Individual Income Tax Return, line 38, or Form 1040NR, U. 2008 tax return S. 2008 tax return Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. 2008 tax return S. 2008 tax return savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). 2008 tax return Form 8582 not required. 2008 tax return   Do not complete Form 8582 if you meet all of the following conditions. 2008 tax return Your only passive activities were rental real estate activities in which you actively participated. 2008 tax return Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). 2008 tax return If married filing separately, you lived apart from your spouse all year. 2008 tax return You have no prior year unallowed losses from these (or any other passive) activities. 2008 tax return You have no current or prior year unallowed credits from passive activities. 2008 tax return Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). 2008 tax return You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. 2008 tax return   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. 2008 tax return On lines 23a through 23e of your Schedule E, enter the applicable amounts. 2008 tax return Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. 2008 tax return You may be able to deduct the loss on your income tax return. 2008 tax return Casualty. 2008 tax return   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. 2008 tax return Such events include a storm, fire, or earthquake. 2008 tax return Theft. 2008 tax return   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. 2008 tax return Gain from casualty or theft. 2008 tax return   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. 2008 tax return Generally, you must report this gain. 2008 tax return However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. 2008 tax return To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. 2008 tax return In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. 2008 tax return The cost of the replacement property must be equal to or more than the net insurance or other payment you received. 2008 tax return More information. 2008 tax return   For information on business and nonbusiness casualty and theft losses, see Publication 547. 2008 tax return How to report. 2008 tax return    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. 2008 tax return Follow the Instructions for Form 4684 for where to carry your net gain or loss. 2008 tax return Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. 2008 tax return In 2013, she rented it all 12 months for a monthly rental fee of $1,125. 2008 tax return In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. 2008 tax return Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. 2008 tax return This means using the straight line method over a recovery period of 27. 2008 tax return 5 years. 2008 tax return She uses Table 2-2d to find her depreciation percentage. 2008 tax return Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. 2008 tax return For year 6, the rate is 3. 2008 tax return 636%. 2008 tax return Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. 2008 tax return 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. 2008 tax return Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. 2008 tax return Marie also meets all of the requirements for not having to file Form 8582. 2008 tax return She uses Schedule E, Part I, to report her rental income and expenses. 2008 tax return She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. 2008 tax return Form 4562 is not required. 2008 tax return Prev  Up  Next   Home   More Online Publications
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The 2008 Tax Return

2008 tax return Publication 523 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 2008 tax return Tax questions. 2008 tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 523, such as legislation enacted after it was published, go to www. 2008 tax return irs. 2008 tax return gov/pub523. 2008 tax return Reminders Change of address. 2008 tax return  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. 2008 tax return Mail it to the Internal Revenue Service Center for your old address. 2008 tax return (Addresses for the Service Centers are on the back of the form. 2008 tax return ) Home sold with undeducted points. 2008 tax return  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of sale. 2008 tax return See Points in Publication 936, Home Mortgage Interest Deduction. 2008 tax return Photographs of missing children. 2008 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2008 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2008 tax return 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. 2008 tax return Introduction This publication explains the tax rules that apply when you sell your main home. 2008 tax return In most cases, your main home is the one in which you live most of the time. 2008 tax return If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). 2008 tax return See Excluding the Gain , later. 2008 tax return Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. 2008 tax return If you have gain that cannot be excluded, you generally must report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. 2008 tax return You may also have to complete Form 4797, Sales of Business Property. 2008 tax return See Reporting the Sale , later. 2008 tax return If you have a loss on the sale, you generally cannot deduct it on your return. 2008 tax return However, you may need to report it. 2008 tax return See Reporting the Sale , later. 2008 tax return The main topics in this publication are: Figuring gain or loss, Basis, Excluding the gain, Ownership and use tests, and Reporting the sale. 2008 tax return Other topics include: Business use or rental of home, Deducting taxes in the year of sale, and Recapturing a federal mortgage subsidy. 2008 tax return Net Investment Income Tax (NIIT). 2008 tax return   If any part of the gain on the sale of a home is not excluded under the rules discussed in this publication, it may be subject to the NIIT. 2008 tax return For more details, see Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions. 2008 tax return Worksheets. 2008 tax return   Near the end of this publication you will find worksheets you can use to figure your gain (or loss) and your exclusion. 2008 tax return Use Worksheet 1 to figure the adjusted basis of the home you sold. 2008 tax return Use Worksheet 2 to figure the gain (or loss), the exclusion, and the taxable gain (if any) on the sale. 2008 tax return If you do not qualify for the maximum exclusion, use Worksheet 3 to figure your reduced maximum exclusion. 2008 tax return Date of sale. 2008 tax return    If you received a Form 1099-S, Proceeds From Real Estate Transactions, the date of sale should be shown in box 1. 2008 tax return If you did not receive this form, the date of sale is the earlier of (a) the date title transferred or (b) the date the economic burdens and benefits of ownership shifted to the buyer. 2008 tax return In most cases, these dates are the same. 2008 tax return What is not covered in this publication. 2008 tax return   This publication does not cover the sale of rental property, second homes, or vacation homes. 2008 tax return For information on how to report any gain or loss from those sales, see Publication 544, Sales and Other Dispositions of Assets. 2008 tax return Comments and suggestions. 2008 tax return   We welcome your comments about this publication and your suggestions for future editions. 2008 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2008 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2008 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2008 tax return   You can send your comments from www. 2008 tax return irs. 2008 tax return gov/formspubs/. 2008 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2008 tax return   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. 2008 tax return Ordering forms and publications. 2008 tax return   Visit www. 2008 tax return irs. 2008 tax return 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. 2008 tax return Internal Revenue Service 1201 N. 2008 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2008 tax return   If you have a tax question, check the information available on IRS. 2008 tax return gov or call 1-800-829-1040. 2008 tax return We cannot answer tax questions sent to either of the above addresses. 2008 tax return Useful Items - You may want to see: Publication 527 Residential Rental Property 530 Tax Information for Homeowners 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 587 Business Use of Your Home 936 Home Mortgage Interest Deduction 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 1040 U. 2008 tax return S. 2008 tax return Individual Income Tax Return 1040NR U. 2008 tax return S. 2008 tax return Nonresident Alien Income Tax Return 1040X Amended U. 2008 tax return S. 2008 tax return Individual Income Tax Return 1099-S Proceeds From Real Estate Transactions 4797 Sales of Business Property 5405 Repayment of the First-Time Homebuyer Credit 8822 Change of Address 8828 Recapture of Federal Mortgage Subsidy 8939 Allocation of Increase in Basis for Property Acquired From a Decedent 8949 Sales and Other Dispositions of Capital Assets W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 2008 tax return Prev  Up  Next   Home   More Online Publications