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2012 Tax Software Download

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2012 Tax Software Download

2012 tax software download 4. 2012 tax software download   Transportation Table of Contents Parking fees. 2012 tax software download Advertising display on car. 2012 tax software download Car pools. 2012 tax software download Hauling tools or instruments. 2012 tax software download Union members' trips from a union hall. 2012 tax software download Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. 2012 tax software download These expenses include the cost of transportation by air, rail, bus, taxi, etc. 2012 tax software download , and the cost of driving and maintaining your car. 2012 tax software download Transportation expenses include the ordinary and necessary costs of all of the following. 2012 tax software download Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. 2012 tax software download Tax home is defined in chapter 1. 2012 tax software download Visiting clients or customers. 2012 tax software download Going to a business meeting away from your regular workplace. 2012 tax software download Getting from your home to a temporary workplace when you have one or more regular places of work. 2012 tax software download These temporary workplaces can be either within the area of your tax home or outside that area. 2012 tax software download Transportation expenses do not include expenses you have while traveling away from home overnight. 2012 tax software download Those expenses are travel expenses discussed in chapter 1 . 2012 tax software download However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. 2012 tax software download See Car Expenses , later. 2012 tax software download Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. 2012 tax software download However, there may be exceptions to this general rule. 2012 tax software download You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. 2012 tax software download Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. 2012 tax software download Illustration of transportation expenses. 2012 tax software download    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. 2012 tax software download You may want to refer to it when deciding whether you can deduct your transportation expenses. 2012 tax software download Temporary work location. 2012 tax software download   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. 2012 tax software download   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. 2012 tax software download   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. 2012 tax software download   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. 2012 tax software download It will not be treated as temporary after the date you determine it will last more than 1 year. 2012 tax software download   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. 2012 tax software download You may have deductible travel expenses as discussed in chapter 1 . 2012 tax software download No regular place of work. 2012 tax software download   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. 2012 tax software download   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. 2012 tax software download   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 2012 tax software download These are nondeductible commuting expenses. 2012 tax software download Two places of work. 2012 tax software download   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. 2012 tax software download However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. 2012 tax software download   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. 2012 tax software download You cannot deduct them. 2012 tax software download Armed Forces reservists. 2012 tax software download   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. 2012 tax software download You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . 2012 tax software download   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. 2012 tax software download In this case, your transportation generally is a nondeductible commuting expense. 2012 tax software download However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. 2012 tax software download   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. 2012 tax software download   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 2012 tax software download These expenses are discussed in chapter 1 . 2012 tax software download   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. 2012 tax software download For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. 2012 tax software download Commuting expenses. 2012 tax software download   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. 2012 tax software download These costs are personal commuting expenses. 2012 tax software download You cannot deduct commuting expenses no matter how far your home is from your regular place of work. 2012 tax software download You cannot deduct commuting expenses even if you work during the commuting trip. 2012 tax software download Example. 2012 tax software download You sometimes use your cell phone to make business calls while commuting to and from work. 2012 tax software download Sometimes business associates ride with you to and from work, and you have a business discussion in the car. 2012 tax software download These activities do not change the trip from personal to business. 2012 tax software download You cannot deduct your commuting expenses. 2012 tax software download Parking fees. 2012 tax software download    Fees you pay to park your car at your place of business are nondeductible commuting expenses. 2012 tax software download You can, however, deduct business-related parking fees when visiting a customer or client. 2012 tax software download Advertising display on car. 2012 tax software download   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. 2012 tax software download If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. 2012 tax software download Car pools. 2012 tax software download   You cannot deduct the cost of using your car in a nonprofit car pool. 2012 tax software download Do not include payments you receive from the passengers in your income. 2012 tax software download These payments are considered reimbursements of your expenses. 2012 tax software download However, if you operate a car pool for a profit, you must include payments from passengers in your income. 2012 tax software download You can then deduct your car expenses (using the rules in this publication). 2012 tax software download Hauling tools or instruments. 2012 tax software download   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. 2012 tax software download However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). 2012 tax software download Union members' trips from a union hall. 2012 tax software download   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. 2012 tax software download Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. 2012 tax software download Office in the home. 2012 tax software download   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. 2012 tax software download (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. 2012 tax software download ) Examples of deductible transportation. 2012 tax software download   The following examples show when you can deduct transportation expenses based on the location of your work and your home. 2012 tax software download Example 1. 2012 tax software download You regularly work in an office in the city where you live. 2012 tax software download Your employer sends you to a 1-week training session at a different office in the same city. 2012 tax software download You travel directly from your home to the training location and return each day. 2012 tax software download You can deduct the cost of your daily round-trip transportation between your home and the training location. 2012 tax software download Example 2. 2012 tax software download Your principal place of business is in your home. 2012 tax software download You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. 2012 tax software download Example 3. 2012 tax software download You have no regular office, and you do not have an office in your home. 2012 tax software download In this case, the location of your first business contact inside the metropolitan area is considered your office. 2012 tax software download Transportation expenses between your home and this first contact are nondeductible commuting expenses. 2012 tax software download Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. 2012 tax software download While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. 2012 tax software download Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. 2012 tax software download You generally can use one of the two following methods to figure your deductible expenses. 2012 tax software download Standard mileage rate. 2012 tax software download Actual car expenses. 2012 tax software download If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. 2012 tax software download See Leasing a Car , later. 2012 tax software download In this publication, “car” includes a van, pickup, or panel truck. 2012 tax software download For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. 2012 tax software download Rural mail carriers. 2012 tax software download   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. 2012 tax software download Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. 2012 tax software download   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). 2012 tax software download You must complete Form 2106 and attach it to your Form 1040, U. 2012 tax software download S. 2012 tax software download Individual Income Tax Return. 2012 tax software download   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. 2012 tax software download It is given as an equipment maintenance allowance (EMA) to employees of the U. 2012 tax software download S. 2012 tax software download Postal Service. 2012 tax software download It is at the rate contained in the 1991 collective bargaining agreement. 2012 tax software download Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. 2012 tax software download See your employer for information on your reimbursement. 2012 tax software download    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. 2012 tax software download Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. 2012 tax software download For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. 2012 tax software download If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. 2012 tax software download You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. 2012 tax software download See Choosing the standard mileage rate and Standard mileage rate not allowed, later. 2012 tax software download You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. 2012 tax software download See chapter 6 for more information on reimbursements . 2012 tax software download Choosing the standard mileage rate. 2012 tax software download   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. 2012 tax software download Then, in later years, you can choose to use either the standard mileage rate or actual expenses. 2012 tax software download   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. 2012 tax software download For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. 2012 tax software download   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. 2012 tax software download You cannot revoke the choice. 2012 tax software download However, in later years, you can switch from the standard mileage rate to the actual expenses method. 2012 tax software download If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. 2012 tax software download Example. 2012 tax software download Larry is an employee who occasionally uses his own car for business purposes. 2012 tax software download He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. 2012 tax software download Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. 2012 tax software download   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. 2012 tax software download Standard mileage rate not allowed. 2012 tax software download   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. 2012 tax software download (See Rural mail carriers , earlier. 2012 tax software download ) Note. 2012 tax software download You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. 2012 tax software download Five or more cars. 2012 tax software download   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. 2012 tax software download However, you may be able to deduct your actual expenses for operating each of the cars in your business. 2012 tax software download See Actual Car Expenses , later, for information on how to figure your deduction. 2012 tax software download   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. 2012 tax software download   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. 2012 tax software download Example 1. 2012 tax software download Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. 2012 tax software download She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. 2012 tax software download Example 2. 2012 tax software download Tony and his employees use his four pickup trucks in his landscaping business. 2012 tax software download During the year, he traded in two of his old trucks for two newer ones. 2012 tax software download Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. 2012 tax software download Example 3. 2012 tax software download Chris owns a repair shop and an insurance business. 2012 tax software download He and his employees use his two pickup trucks and van for the repair shop. 2012 tax software download Chris alternates using his two cars for the insurance business. 2012 tax software download No one else uses the cars for business purposes. 2012 tax software download Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. 2012 tax software download Example 4. 2012 tax software download Maureen owns a car and four vans that are used in her housecleaning business. 2012 tax software download Her employees use the vans, and she uses the car to travel to various customers. 2012 tax software download Maureen cannot use the standard mileage rate for the car or the vans. 2012 tax software download This is because all five vehicles are used in Maureen's business at the same time. 2012 tax software download She must use actual expenses for all vehicles. 2012 tax software download Interest. 2012 tax software download   If you are an employee, you cannot deduct any interest paid on a car loan. 2012 tax software download This applies even if you use the car 100% for business as an employee. 2012 tax software download   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. 2012 tax software download For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). 2012 tax software download You cannot deduct the part of the interest expense that represents your personal use of the car. 2012 tax software download    If you use a home equity loan to purchase your car, you may be able to deduct the interest. 2012 tax software download See Publication 936, Home Mortgage Interest Deduction, for more information. 2012 tax software download Personal property taxes. 2012 tax software download   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. 2012 tax software download You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. 2012 tax software download   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). 2012 tax software download If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). 2012 tax software download Parking fees and tolls. 2012 tax software download   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. 2012 tax software download (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. 2012 tax software download ) Sale, trade-in, or other disposition. 2012 tax software download   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. 2012 tax software download See Disposition of a Car , later. 2012 tax software download Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. 2012 tax software download If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. 2012 tax software download Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. 2012 tax software download Continue to keep records, as explained later in chapter 5 . 2012 tax software download Business and personal use. 2012 tax software download   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. 2012 tax software download You can divide your expense based on the miles driven for each purpose. 2012 tax software download Example. 2012 tax software download You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. 2012 tax software download You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. 2012 tax software download Employer-provided vehicle. 2012 tax software download   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. 2012 tax software download You cannot use the standard mileage rate. 2012 tax software download See Vehicle Provided by Your Employer in chapter 6. 2012 tax software download Interest on car loans. 2012 tax software download   If you are an employee, you cannot deduct any interest paid on a car loan. 2012 tax software download This interest is treated as personal interest and is not deductible. 2012 tax software download If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. 2012 tax software download Taxes paid on your car. 2012 tax software download   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. 2012 tax software download Enter the amount paid on line 7 of Schedule A (Form 1040). 2012 tax software download Sales taxes. 2012 tax software download   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. 2012 tax software download Fines and collateral. 2012 tax software download   You cannot deduct fines you pay or collateral you forfeit for traffic violations. 2012 tax software download Casualty and theft losses. 2012 tax software download   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. 2012 tax software download See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. 2012 tax software download Depreciation and section 179 deductions. 2012 tax software download   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. 2012 tax software download Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. 2012 tax software download However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. 2012 tax software download Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. 2012 tax software download The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. 2012 tax software download   Generally, there are limits on these deductions. 2012 tax software download Special rules apply if you use your car 50% or less in your work or business. 2012 tax software download   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. 2012 tax software download   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. 2012 tax software download Car defined. 2012 tax software download   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. 2012 tax software download Its unloaded gross vehicle weight must not be more than 6,000 pounds. 2012 tax software download A car includes any part, component, or other item physically attached to it or usually included in the purchase price. 2012 tax software download   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. 2012 tax software download Qualified nonpersonal use vehicles. 2012 tax software download   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. 2012 tax software download They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. 2012 tax software download Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. 2012 tax software download More information. 2012 tax software download   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. 2012 tax software download Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. 2012 tax software download If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. 2012 tax software download There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. 2012 tax software download See Depreciation Limits, later. 2012 tax software download You can claim the section 179 deduction only in the year you place the car in service. 2012 tax software download For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. 2012 tax software download Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. 2012 tax software download A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. 2012 tax software download Example. 2012 tax software download In 2012, you bought a new car and used it for personal purposes. 2012 tax software download In 2013, you began to use it for business. 2012 tax software download Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. 2012 tax software download However, you can claim a depreciation deduction for the business use of the car starting in 2013. 2012 tax software download See Depreciation Deduction , later. 2012 tax software download More than 50% business use requirement. 2012 tax software download   You must use the property more than 50% for business to claim any section 179 deduction. 2012 tax software download If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. 2012 tax software download The result is the cost of the property that can qualify for the section 179 deduction. 2012 tax software download Example. 2012 tax software download Peter purchased a car in April 2013 for $24,500 and used it 60% for business. 2012 tax software download Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). 2012 tax software download But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. 2012 tax software download Limits. 2012 tax software download   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. 2012 tax software download Limit on the amount of the section 179 deduction. 2012 tax software download   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. 2012 tax software download   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. 2012 tax software download If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. 2012 tax software download   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. 2012 tax software download   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. 2012 tax software download   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. 2012 tax software download You must allocate the dollar limit (after any reduction) between you. 2012 tax software download   For more information on the above section 179 deduction limits, see Publication 946. 2012 tax software download Limit for sport utility and certain other vehicles. 2012 tax software download   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. 2012 tax software download This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. 2012 tax software download However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. 2012 tax software download    Limit on total section 179, special depreciation allowance, and depreciation deduction. 2012 tax software download   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. 2012 tax software download The limit is reduced if your business use of the car is less than 100%. 2012 tax software download See Depreciation Limits , later, for more information. 2012 tax software download Example. 2012 tax software download In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. 2012 tax software download However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). 2012 tax software download Cost of car. 2012 tax software download   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. 2012 tax software download For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. 2012 tax software download Your cost includes only the cash you paid. 2012 tax software download Basis of car for depreciation. 2012 tax software download   The amount of the section 179 deduction reduces your basis in your car. 2012 tax software download If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. 2012 tax software download The resulting amount is the basis in your car you use to figure your depreciation deduction. 2012 tax software download When to choose. 2012 tax software download   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. 2012 tax software download How to choose. 2012 tax software download    Employees use Form 2106 to make this choice and report the section 179 deduction. 2012 tax software download All others use Form 4562. 2012 tax software download   File the appropriate form with either of the following. 2012 tax software download Your original tax return filed for the year the property was placed in service (whether or not you file it timely). 2012 tax software download An amended return filed within the time prescribed by law. 2012 tax software download An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. 2012 tax software download The amended return must also include any resulting adjustments to taxable income. 2012 tax software download    You must keep records that show the specific identification of each piece of qualifying section 179 property. 2012 tax software download These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. 2012 tax software download Revoking an election. 2012 tax software download   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. 2012 tax software download Recapture of section 179 deduction. 2012 tax software download   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. 2012 tax software download If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. 2012 tax software download Any section 179 deduction claimed on the car is included in calculating the excess depreciation. 2012 tax software download For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. 2012 tax software download Dispositions. 2012 tax software download   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. 2012 tax software download You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). 2012 tax software download For information on the disposition of a car, see Disposition of a Car , later. 2012 tax software download Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. 2012 tax software download The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). 2012 tax software download The special depreciation allowance applies only for the first year the car is placed in service. 2012 tax software download To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). 2012 tax software download Combined depreciation. 2012 tax software download   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). 2012 tax software download For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). 2012 tax software download See Depreciation Limits , later in this chapter. 2012 tax software download Qualified car. 2012 tax software download   To be a qualified car (including trucks and vans), the car must meet all of the following tests. 2012 tax software download You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. 2012 tax software download Election not to claim the special depreciation allowance. 2012 tax software download   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. 2012 tax software download If you make this election, it applies to all 5-year property placed in service during the year. 2012 tax software download   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. 2012 tax software download    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. 2012 tax software download Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. 2012 tax software download This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. 2012 tax software download You generally need to know the following things about the car you intend to depreciate. 2012 tax software download Your basis in the car. 2012 tax software download The date you place the car in service. 2012 tax software download The method of depreciation and recovery period you will use. 2012 tax software download Basis. 2012 tax software download   Your basis in a car for figuring depreciation is generally its cost. 2012 tax software download This includes any amount you borrow or pay in cash, other property, or services. 2012 tax software download   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). 2012 tax software download However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). 2012 tax software download For one of these situations see Exception under Methods of depreciation, later. 2012 tax software download   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. 2012 tax software download Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . 2012 tax software download Placed in service. 2012 tax software download   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. 2012 tax software download Depreciation begins when the car is placed in service for use in your work or business or for the production of income. 2012 tax software download   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. 2012 tax software download Car placed in service and disposed of in the same year. 2012 tax software download   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. 2012 tax software download Methods of depreciation. 2012 tax software download   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). 2012 tax software download MACRS is discussed later in this chapter. 2012 tax software download Exception. 2012 tax software download   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. 2012 tax software download You must use straight line depreciation over the estimated remaining useful life of the car. 2012 tax software download   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. 2012 tax software download The rate per mile varies depending on the year(s) you used the standard mileage rate. 2012 tax software download For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. 2012 tax software download   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . 2012 tax software download You must use your adjusted basis in your car to figure your depreciation deduction. 2012 tax software download For additional information on the straight line method of depreciation, see Publication 946. 2012 tax software download More-than-50%-use test. 2012 tax software download   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. 2012 tax software download You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. 2012 tax software download   If your business use is 50% or less, you must use the straight line method to depreciate your car. 2012 tax software download This is explained later under Car Used 50% or Less for Business . 2012 tax software download Qualified business use. 2012 tax software download   A qualified business use is any use in your trade or business. 2012 tax software download It does not include use for the production of income (investment use). 2012 tax software download However, you do combine your business and investment use to compute your depreciation deduction for the tax year. 2012 tax software download Use of your car by another person. 2012 tax software download   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. 2012 tax software download It is directly connected with your business. 2012 tax software download It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). 2012 tax software download It results in a payment of fair market rent. 2012 tax software download This includes any payment to you for the use of your car. 2012 tax software download Business use changes. 2012 tax software download   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. 2012 tax software download See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. 2012 tax software download    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. 2012 tax software download Use for more than one purpose. 2012 tax software download   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. 2012 tax software download You do this on the basis of mileage. 2012 tax software download Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. 2012 tax software download Change from personal to business use. 2012 tax software download   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. 2012 tax software download In this case, you figure the percentage of business use for the year as follows. 2012 tax software download Determine the percentage of business use for the period following the change. 2012 tax software download Do this by dividing business miles by total miles driven during that period. 2012 tax software download Multiply the percentage in (1) by a fraction. 2012 tax software download The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. 2012 tax software download Example. 2012 tax software download You use a car only for personal purposes during the first 6 months of the year. 2012 tax software download During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. 2012 tax software download This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. 2012 tax software download Your business use for the year is 40% (80% × 6/12). 2012 tax software download Limits. 2012 tax software download   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. 2012 tax software download The maximum amount you can claim depends on the year in which you placed your car in service. 2012 tax software download You have to reduce the maximum amount if you did not use the car exclusively for business. 2012 tax software download See Depreciation Limits , later. 2012 tax software download Unadjusted basis. 2012 tax software download   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . 2012 tax software download Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. 2012 tax software download   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. 2012 tax software download Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. 2012 tax software download Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. 2012 tax software download Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. 2012 tax software download 1, 2006), and alternative motor vehicle credit. 2012 tax software download   See Form 8910 for information on the alternative motor vehicle credit. 2012 tax software download If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. 2012 tax software download See Car Used 50% or Less for Business, later, for more information. 2012 tax software download If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. 2012 tax software download Improvements. 2012 tax software download   A major improvement to a car is treated as a new item of 5-year recovery property. 2012 tax software download It is treated as placed in service in the year the improvement is made. 2012 tax software download It does not matter how old the car is when the improvement is added. 2012 tax software download Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. 2012 tax software download However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. 2012 tax software download Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. 2012 tax software download See Depreciation Limits , later. 2012 tax software download Car trade-in. 2012 tax software download   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. 2012 tax software download You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. 2012 tax software download If you make this election, you treat the old car as disposed of at the time of the trade-in. 2012 tax software download The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. 2012 tax software download You then figure your depreciation deduction for the new car beginning with the date you placed it in service. 2012 tax software download You make this election by completing Form 2106, Part II, Section D. 2012 tax software download This method is explained later, beginning at Effect of trade-in on basis . 2012 tax software download If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. 2012 tax software download You must apply two depreciation limits (see Depreciation Limits , later). 2012 tax software download The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. 2012 tax software download The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. 2012 tax software download You must use Form 4562 to compute your depreciation deduction. 2012 tax software download You cannot use Form 2106, Part II, Section D. 2012 tax software download This method is explained in Publication 946. 2012 tax software download   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). 2012 tax software download Otherwise, you must use the method described in (2). 2012 tax software download Effect of trade-in on basis. 2012 tax software download   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. 2012 tax software download For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. 2012 tax software download 168(i)-6(d)(3). 2012 tax software download Traded car used only for business. 2012 tax software download   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. 2012 tax software download Example. 2012 tax software download Paul trades in a car that has an adjusted basis of $5,000 for a new car. 2012 tax software download In addition, he pays cash of $20,000 for the new car. 2012 tax software download His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). 2012 tax software download Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. 2012 tax software download Traded car used partly in business. 2012 tax software download   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. 2012 tax software download This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. 2012 tax software download (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. 2012 tax software download See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. 2012 tax software download )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. 2012 tax software download Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. 2012 tax software download For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. 2012 tax software download Modified Accelerated Cost Recovery System (MACRS). 2012 tax software download   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. 2012 tax software download   The maximum amount you can deduct is limited, depending on the year you placed your car in service. 2012 tax software download See Depreciation Limits , later. 2012 tax software download Recovery period. 2012 tax software download   Under MACRS, cars are classified as 5-year property. 2012 tax software download You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. 2012 tax software download This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. 2012 tax software download Depreciation deduction for certain Indian reservation property. 2012 tax software download   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. 2012 tax software download The recovery that applies for a business-use car is 3 years instead of 5 years. 2012 tax software download However, the depreciation limits, discussed later, will still apply. 2012 tax software download   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. 2012 tax software download Depreciation methods. 2012 tax software download   You can use one of the following methods to depreciate your car. 2012 tax software download The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. 2012 tax software download The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. 2012 tax software download The straight line method (SL) over a 5-year recovery period. 2012 tax software download    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. 2012 tax software download This is because the chart has the switch to the straight line method built into its rates. 2012 tax software download   Before choosing a method, you may wish to consider the following facts. 2012 tax software download Using the straight line method provides equal yearly deductions throughout the recovery period. 2012 tax software download Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. 2012 tax software download MACRS depreciation chart. 2012 tax software download   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . 2012 tax software download Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. 2012 tax software download A similar chart appears in the Instructions for Form 2106. 2012 tax software download    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. 2012 tax software download   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. 2012 tax software download You file your return on a fiscal year basis. 2012 tax software download You file your return for a short tax year (less than 12 months). 2012 tax software download During the year, all of the following conditions apply. 2012 tax software download You placed some property in service from January through September. 2012 tax software download You placed some property in service from October through December. 2012 tax software download Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. 2012 tax software download   You placed qualified property in service on an Indian reservation. 2012 tax software download Depreciation in future years. 2012 tax software download   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. 2012 tax software download However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. 2012 tax software download In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. 2012 tax software download See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. 2012 tax software download    In future years, do not use the chart in this edition of the publication. 2012 tax software download Instead, use the chart in the publication or the form instructions for those future years. 2012 tax software download Disposition of car during recovery period. 2012 tax software download   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. 2012 tax software download See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. 2012 tax software download How to use the 2013 chart. 2012 tax software download   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. 2012 tax software download Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. 2012 tax software download If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. 2012 tax software download    Your deduction cannot be more than the maximum depreciation limit for cars. 2012 tax software download See Depreciation Limits, later. 2012 tax software download Example. 2012 tax software download Phil bought a used truck in February 2012 to use exclusively in his landscape business. 2012 tax software download He paid $9,200 for the truck with no trade-in. 2012 tax software download Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. 2012 tax software download Phil used the MACRS depreciation chart in 2012 to find his percentage. 2012 tax software download The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. 2012 tax software download He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. 2012 tax software download In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. 2012 tax software download His records show that the business use of his truck was 90% in 2013. 2012 tax software download Phil used Table 4-1 to find his percentage. 2012 tax software download Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. 2012 tax software download He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. 2012 tax software download Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. 2012 tax software download The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. 2012 tax software download The maximum amount you can deduct each year depends on the year you place the car in service. 2012 tax software download These limits are shown in the following tables. 2012 tax software download   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. 2012 tax software download 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. 2012 tax software download 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. 2012 tax software download 4$7,660 if you acquired the car before 5/6/2003. 2012 tax software download $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. 2012 tax software download 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. 2012 tax software download Trucks and vans. 2012 tax software download   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. 2012 tax software download A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. 2012 tax software download For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. 2012 tax software download Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. 2012 tax software download 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. 2012 tax software download Car used less than full year. 2012 tax software download   The depreciation limits are not reduced if you use a car for less than a full year. 2012 tax software download This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. 2012 tax software download However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. 2012 tax software download See Reduction for personal use , next. 2012 tax software download Reduction for personal use. 2012 tax software download   The depreciation limits are reduced based on your percentage of personal use. 2012 tax software download If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. 2012 tax software download Section 179 deduction. 2012 tax software download   The section 179 deduction is treated as a depreciation deduction. 2012 tax software download If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. 2012 tax software download Example. 2012 tax software download On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. 2012 tax software download He used it 80% for his business, and he chooses to take a section 179 deduction for the car. 2012 tax software download The car is not qualified property for purposes of the special depreciation allowance. 2012 tax software download Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. 2012 tax software download This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). 2012 tax software download Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). 2012 tax software download He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. 2012 tax software download Jack has reached his maximum depreciation deduction for 2013. 2012 tax software download For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. 2012 tax software download Deductions in years after the recovery period. 2012 tax software download   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. 2012 tax software download If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. 2012 tax software download Unrecovered basis. 2012 tax software download   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. 2012 tax software download The recovery period. 2012 tax software download   For 5-year property, your recovery period is 6 calendar years. 2012 tax software download A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. 2012 tax software download   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. 2012 tax software download You determine your unrecovered basis in the 7th year after you placed the car in service. 2012 tax software download How to treat unrecovered basis. 2012 tax software download   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. 2012 tax software download The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. 2012 tax software download For example, no deduction is allowed for a year you use your car 100% for personal purposes. 2012 tax software download Example. 2012 tax software download In April 2007, Bob bought and placed in service a car he used exclusively in his business. 2012 tax software download The car cost $31,500. 2012 tax software download Bob did not claim a section 179 deduction or the special depreciation allowance for the car. 2012 tax software download He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). 2012 tax software download For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. 2012 tax software download Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. 2012 tax software download      MACRS     Deprec. 2012 tax software download Year % Amount Limit Allowed 2007 20. 2012 tax software download 00 $6,300 $3,060 $ 3,060 2008 32. 2012 tax software download 00 10,080 4,900 4,900 2009 19. 2012 tax software download 20 6,048 2,850 2,850 2010 11. 2012 tax software download 52 3,629 1,775 1,775 2011 11. 2012 tax software download 52 3,629 1,775 1,775 2012 5. 2012 tax software download 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. 2012 tax software download   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). 2012 tax software download If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. 2012 tax software download   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. 2012 tax software download However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. 2012 tax software download For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. 2012 tax software download Table 4-1. 2012 tax software download 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2012 tax software download ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. 2012 tax software download   First, using the left column, find the date you first placed the car in service in 2013. 2012 tax software download Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. 2012 tax software download For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. 2012 tax software download Refer back to the MACRS Depreciation Chart for the year you placed the car in service. 2012 tax software download (See Car Used 50% or Less for Business . 2012 tax software download )  Multiply the unadjusted basis of your car by your business use percentage. 2012 tax software download Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. 2012 tax software download (Also see Depreciation Limits . 2012 tax software download )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. 2012 tax software download 1—Sept. 2012 tax software download 30 percentage instead of the Oct. 2012 tax software download 1—Dec. 2012 tax software download 31 percentage for your car. 2012 tax software download               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. 2012 tax software download If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. 2012 tax software download 1—Sept. 2012 tax software download 30 for figuring depreciation for your car. 2012 tax software download See Which Convention Applies? in chapter 4 of Publication 946 for more details. 2012 tax software download               Example. 2012 tax software download You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. 2012 tax software download You
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The 2012 Tax Software Download

2012 tax software download 15. 2012 tax software download   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. 2012 tax software download . 2012 tax software download  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2012 tax software download NIIT is a 3. 2012 tax software download 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2012 tax software download NIIT may need to be included when calculating your estimated tax. 2012 tax software download For more information, see Publication 505,Tax Withholding and Estimated Tax. 2012 tax software download Additional Medicare Tax. 2012 tax software download  For tax years beginning in 2013, a 0. 2012 tax software download 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 2012 tax software download You may need to include this amount when figuring your estimated tax. 2012 tax software download For more information, see Publication 505. 2012 tax software download Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 2012 tax software download See Publication 505 for the general rules and requirements for paying estimated tax. 2012 tax software download If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 2012 tax software download Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2012 tax software download S. 2012 tax software download Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. 2012 tax software download Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 2012 tax software download If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 2012 tax software download Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. 2012 tax software download See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. 2012 tax software download See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 2012 tax software download Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. 2012 tax software download On a joint return, you must add your spouse's gross income to your gross income. 2012 tax software download To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. 2012 tax software download Wages, salaries, tips, etc. 2012 tax software download Taxable interest. 2012 tax software download Ordinary dividends. 2012 tax software download Taxable refunds, credits, or offsets of state and local income taxes. 2012 tax software download Alimony. 2012 tax software download Gross business income from Schedule C (Form 1040). 2012 tax software download Gross business receipts from Schedule C-EZ (Form 1040). 2012 tax software download Capital gains from Schedule D (Form 1040). 2012 tax software download Losses are not netted against gains. 2012 tax software download Gains on sales of business property. 2012 tax software download Taxable IRA distributions, pensions, annuities, and social security benefits. 2012 tax software download Gross rental income from Schedule E (Form 1040). 2012 tax software download Gross royalty income from Schedule E (Form 1040). 2012 tax software download Taxable net income from an estate or trust reported on Schedule E (Form 1040). 2012 tax software download Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 2012 tax software download Gross farm rental income from Form 4835. 2012 tax software download Gross farm income from Schedule F (Form 1040). 2012 tax software download Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 2012 tax software download Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 2012 tax software download Unemployment compensation. 2012 tax software download Other income not included with any of the items listed above. 2012 tax software download Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 2012 tax software download It includes the following amounts. 2012 tax software download Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 2012 tax software download Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 2012 tax software download Crop shares for the use of your land. 2012 tax software download Gains from sales of draft, breeding, dairy, or sporting livestock. 2012 tax software download Gross income from farming is the total of the following amounts from your tax return. 2012 tax software download Gross farm income from Schedule F (Form 1040). 2012 tax software download Gross farm rental income from Form 4835. 2012 tax software download Gross farm income from Schedule E (Form 1040), Parts II and III. 2012 tax software download Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 2012 tax software download For more information about income from farming, see chapter 3. 2012 tax software download Farm income does not include any of the following: Wages you receive as a farm employee. 2012 tax software download Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 2012 tax software download Gains you receive from the sale of farm land and depreciable farm equipment. 2012 tax software download Percentage From Farming Figure your gross income from all sources, discussed earlier. 2012 tax software download Then figure your gross income from farming, discussed earlier. 2012 tax software download Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 2012 tax software download Example 1. 2012 tax software download Jane Smith had the following total gross income and farm gross income amounts in 2013. 2012 tax software download Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). 2012 tax software download However, that loss is not netted against the gain to figure Ms. 2012 tax software download Smith's total gross income or her gross farm income. 2012 tax software download Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 2012 tax software download 64). 2012 tax software download Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 2012 tax software download You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. 2012 tax software download You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. 2012 tax software download 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 2012 tax software download If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. 2012 tax software download See Required Annual Payment , next, for details. 2012 tax software download Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 2012 tax software download Example 2. 2012 tax software download Assume the same fact as in Example 1. 2012 tax software download Ms. 2012 tax software download Smith's gross farm income is only 64% of her total income. 2012 tax software download Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 2012 tax software download However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 2012 tax software download Example 3. 2012 tax software download Assume the same facts as in Example 1 except that Ms. 2012 tax software download Smith's farm income from Schedule F was $90,000 instead of $75,000. 2012 tax software download This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). 2012 tax software download She qualifies to use the special estimated tax rules for qualified farmers, since 67. 2012 tax software download 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 2012 tax software download 679). 2012 tax software download Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. 2012 tax software download Apply the following special rules for qualified farmers to the worksheet. 2012 tax software download On line 14a, multiply line 13c by 662/3% (. 2012 tax software download 6667). 2012 tax software download On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 2012 tax software download For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. 2012 tax software download For more information, see chapter 4 of Publication 505. 2012 tax software download Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. 2012 tax software download Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 2012 tax software download See the instructions for Form 2210-F. 2012 tax software download Figure 15-1. 2012 tax software download Estimated Tax for Farmers Please click here for the text description of the image. 2012 tax software download Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 2012 tax software download You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. 2012 tax software download If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. 2012 tax software download Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 2012 tax software download Prev  Up  Next   Home   More Online Publications