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2009 Amended Tax Return

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2009 Amended Tax Return

2009 amended tax return Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. 2009 amended tax return  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. 2009 amended tax return irs. 2009 amended tax return gov/pub1544, en inglés. 2009 amended tax return Cómo enmendar un informe. 2009 amended tax return  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. 2009 amended tax return Vea Cómo enmendar un informe, más adelante. 2009 amended tax return Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. 2009 amended tax return En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. 2009 amended tax return Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. 2009 amended tax return Esta publicación no incluye información sobre estos dos últimos formularios. 2009 amended tax return En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. 2009 amended tax return Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. 2009 amended tax return Prev  Up  Next   Home   More Online Publications
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The 2009 Amended Tax Return

2009 amended tax return Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. 2009 amended tax return Property not disposed of or abandoned. 2009 amended tax return Special rule for normal retirements from item accounts. 2009 amended tax return Abandoned property. 2009 amended tax return Single item accounts. 2009 amended tax return Multiple property account. 2009 amended tax return Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. 2009 amended tax return If your property qualified for MACRS, you must depreciate it under MACRS. 2009 amended tax return See Publication 946. 2009 amended tax return However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. 2009 amended tax return Also, you can elect to exclude certain property from being depreciated under MACRS. 2009 amended tax return Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. 2009 amended tax return Intangible property. 2009 amended tax return   You cannot depreciate intangible property under ACRS or MACRS. 2009 amended tax return You depreciate intangible property using any other reasonable method, usually, the straight line method. 2009 amended tax return Note. 2009 amended tax return The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. 2009 amended tax return For more information, see chapter 12 of Publication 535. 2009 amended tax return Public utility property. 2009 amended tax return   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. 2009 amended tax return This type of property is subject to depreciation under a special rule. 2009 amended tax return Videocassettes. 2009 amended tax return   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. 2009 amended tax return You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. 2009 amended tax return The straight line method, salvage value, and useful life are discussed later under Methods To Use. 2009 amended tax return You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. 2009 amended tax return How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. 2009 amended tax return These methods are straight line and declining balance. 2009 amended tax return To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. 2009 amended tax return They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. 2009 amended tax return The amount of the deduction in any year also depends on which method of depreciation you choose. 2009 amended tax return Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. 2009 amended tax return The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. 2009 amended tax return Your original basis is usually the purchase price. 2009 amended tax return However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. 2009 amended tax return Adjusted basis. 2009 amended tax return   Events will often change the basis of property. 2009 amended tax return When this occurs, the changed basis is called the adjusted basis. 2009 amended tax return Some events, such as improvements you make, increase basis. 2009 amended tax return Events such as deducting casualty losses and depreciation decrease basis. 2009 amended tax return If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. 2009 amended tax return   Publication 551 explains how to figure basis for property acquired in different ways. 2009 amended tax return It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. 2009 amended tax return Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. 2009 amended tax return It is the length of time over which you will make yearly depreciation deductions of your basis in the property. 2009 amended tax return It is how long it will continue to be useful to you, not how long the property will last. 2009 amended tax return Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. 2009 amended tax return The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. 2009 amended tax return Consider all these factors before you arrive at a useful life for your property. 2009 amended tax return The useful life of the same type of property varies from user to user. 2009 amended tax return When you determine the useful life of your property, keep in mind your own experience with similar property. 2009 amended tax return You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. 2009 amended tax return Change in useful life. 2009 amended tax return   You base your estimate of useful life on certain facts. 2009 amended tax return If these facts change significantly, you can adjust your estimate of the remaining useful life. 2009 amended tax return However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. 2009 amended tax return Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. 2009 amended tax return You generally cannot depreciate property below a reasonable salvage value. 2009 amended tax return Determining salvage value. 2009 amended tax return   Salvage value is the estimated value of property at the end of its useful life. 2009 amended tax return It is what you expect to get for the property if you sell it after you can no longer use it productively. 2009 amended tax return You must estimate the salvage value of a piece of property when you first acquire it. 2009 amended tax return   Salvage value is affected both by how you use the property and how long you use it. 2009 amended tax return If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. 2009 amended tax return However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. 2009 amended tax return Changing salvage value. 2009 amended tax return   Once you determine the salvage value for property, you should not change it merely because prices have changed. 2009 amended tax return However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. 2009 amended tax return When you redetermine the salvage value, take into account the facts that exist at the time. 2009 amended tax return Net salvage. 2009 amended tax return   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. 2009 amended tax return You can choose either salvage value or net salvage when you figure depreciation. 2009 amended tax return You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. 2009 amended tax return However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. 2009 amended tax return Your salvage value can never be less than zero. 2009 amended tax return Ten percent rule. 2009 amended tax return   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. 2009 amended tax return You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. 2009 amended tax return If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. 2009 amended tax return Methods To Use Two methods of depreciation are the straight line and declining balance methods. 2009 amended tax return If ACRS or MACRS does not apply, you can use one of these methods. 2009 amended tax return The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. 2009 amended tax return Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. 2009 amended tax return One of these methods was the straight line method. 2009 amended tax return This method was also used for intangible property. 2009 amended tax return It lets you deduct the same amount of depreciation each year. 2009 amended tax return To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. 2009 amended tax return Subtract the salvage value, if any, from the adjusted basis. 2009 amended tax return The balance is the total amount of depreciation you can take over the useful life of the property. 2009 amended tax return Divide the balance by the number of years remaining in the useful life. 2009 amended tax return This gives you the amount of your yearly depreciation deduction. 2009 amended tax return Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. 2009 amended tax return If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. 2009 amended tax return Example. 2009 amended tax return In April 1994, Frank bought a franchise for $5,600. 2009 amended tax return It expires in 10 years. 2009 amended tax return This property is intangible property that cannot be depreciated under MACRS. 2009 amended tax return Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. 2009 amended tax return He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). 2009 amended tax return He must prorate the $560 for his 9 months of use in 1994. 2009 amended tax return This gives him a deduction of $420 ($560 ÷ 9/12). 2009 amended tax return In 1995, Frank can deduct $560 for the full year. 2009 amended tax return Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. 2009 amended tax return The rate cannot be more than twice the straight line rate. 2009 amended tax return Rate of depreciation. 2009 amended tax return   Under this method, you must determine your declining balance rate of depreciation. 2009 amended tax return The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. 2009 amended tax return (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. 2009 amended tax return ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. 2009 amended tax return Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. 2009 amended tax return Depreciation deductions. 2009 amended tax return   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. 2009 amended tax return This gives you the amount of your deduction. 2009 amended tax return For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). 2009 amended tax return To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. 2009 amended tax return Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). 2009 amended tax return Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). 2009 amended tax return Your depreciation deduction for the second year is $1,600. 2009 amended tax return   As you can see from this example, your adjusted basis in the property gets smaller each year. 2009 amended tax return Also, under this method, deductions are larger in the earlier years and smaller in the later years. 2009 amended tax return You can make a change to the straight line method without consent. 2009 amended tax return Salvage value. 2009 amended tax return   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. 2009 amended tax return However, you cannot depreciate the property below its reasonable salvage value. 2009 amended tax return Determine salvage value using the rules discussed earlier, including the special 10% rule. 2009 amended tax return Example. 2009 amended tax return If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. 2009 amended tax return But if your estimate of salvage value was $900, you can only deduct $100. 2009 amended tax return This is because $100 is the amount that would lower your adjusted basis to equal salvage value. 2009 amended tax return Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. 2009 amended tax return You can group the videocassettes by title for making this projection. 2009 amended tax return You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. 2009 amended tax return The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. 2009 amended tax return For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. 2009 amended tax return How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. 2009 amended tax return If you change your method of depreciation, it is generally a change in your method of accounting. 2009 amended tax return You must get IRS consent before making the change. 2009 amended tax return However, you do not need permission for certain changes in your method of depreciation. 2009 amended tax return The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. 2009 amended tax return For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. 2009 amended tax return Change to the straight line method. 2009 amended tax return   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. 2009 amended tax return However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. 2009 amended tax return When the change is made, figure depreciation based on your adjusted basis in the property at that time. 2009 amended tax return Your adjusted basis takes into account all previous depreciation deductions. 2009 amended tax return Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. 2009 amended tax return   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. 2009 amended tax return You cannot make the change on an amended return filed after the due date of the original return (including extensions). 2009 amended tax return   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. 2009 amended tax return   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. 2009 amended tax return Changes that require permission. 2009 amended tax return   For most other changes in method of depreciation, you must get permission from the IRS. 2009 amended tax return To request a change in method of depreciation, file Form 3115. 2009 amended tax return File the application within the first 180 days of the tax year the change is to become effective. 2009 amended tax return In most cases, there is a user fee that must accompany Form 3115. 2009 amended tax return See the instructions for Form 3115 to determine if a fee is required. 2009 amended tax return Changes granted automatically. 2009 amended tax return   The IRS automatically approves certain changes of a method of depreciation. 2009 amended tax return But, you must file Form 3115 for these automatic changes. 2009 amended tax return   However, IRS can deny permission if Form 3115 is not filed on time. 2009 amended tax return For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. 2009 amended tax return B. 2009 amended tax return 420. 2009 amended tax return Changes for which approval is not automatic. 2009 amended tax return   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. 2009 amended tax return   You must request and receive permission for these changes. 2009 amended tax return To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. 2009 amended tax return Change from an improper method. 2009 amended tax return   If the IRS disallows the method you are using, you do not need permission to change to a proper method. 2009 amended tax return You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. 2009 amended tax return If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. 2009 amended tax return However, you must file the amended return before the filing date for the next tax year. 2009 amended tax return Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. 2009 amended tax return You can do this by selling, exchanging, or abandoning the item of property. 2009 amended tax return You can also withdraw it from use without disposing of it. 2009 amended tax return For example, you could place it in a supplies or scrap account. 2009 amended tax return Retirements can be either normal or abnormal depending on all facts and circumstances. 2009 amended tax return The rules discussed next do not apply to MACRS and ACRS property. 2009 amended tax return Normal retirement. 2009 amended tax return   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. 2009 amended tax return A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. 2009 amended tax return Abnormal retirement. 2009 amended tax return   A retirement can be abnormal if you withdraw the property early or under other circumstances. 2009 amended tax return For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. 2009 amended tax return Gain or loss on retirement. 2009 amended tax return   There are special rules for figuring the gain or loss on retirement of property. 2009 amended tax return The gain or loss will depend on several factors. 2009 amended tax return These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. 2009 amended tax return A single property account contains only one item of property. 2009 amended tax return A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. 2009 amended tax return Sale or exchange. 2009 amended tax return   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. 2009 amended tax return See Publication 544. 2009 amended tax return Property not disposed of or abandoned. 2009 amended tax return   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. 2009 amended tax return You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. 2009 amended tax return However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. 2009 amended tax return   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. 2009 amended tax return Special rule for normal retirements from item accounts. 2009 amended tax return   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. 2009 amended tax return However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. 2009 amended tax return   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. 2009 amended tax return Abandoned property. 2009 amended tax return   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. 2009 amended tax return However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. 2009 amended tax return Basis of property retired. 2009 amended tax return   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. 2009 amended tax return Single item accounts. 2009 amended tax return   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. 2009 amended tax return This is generally the cost or other basis of the item of property less depreciation. 2009 amended tax return See Publication 551. 2009 amended tax return Multiple property account. 2009 amended tax return   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. 2009 amended tax return If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. 2009 amended tax return   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. 2009 amended tax return The method of depreciation used for the multiple property account is used. 2009 amended tax return You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. 2009 amended tax return Prev  Up  Next   Home   More Online Publications