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E-file state return only 4. E-file state return only   Transportation Table of Contents Parking fees. E-file state return only Advertising display on car. E-file state return only Car pools. E-file state return only Hauling tools or instruments. E-file state return only Union members' trips from a union hall. E-file state return only 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. E-file state return only These expenses include the cost of transportation by air, rail, bus, taxi, etc. E-file state return only , and the cost of driving and maintaining your car. E-file state return only Transportation expenses include the ordinary and necessary costs of all of the following. E-file state return only 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. E-file state return only Tax home is defined in chapter 1. E-file state return only Visiting clients or customers. E-file state return only Going to a business meeting away from your regular workplace. E-file state return only Getting from your home to a temporary workplace when you have one or more regular places of work. E-file state return only These temporary workplaces can be either within the area of your tax home or outside that area. E-file state return only Transportation expenses do not include expenses you have while traveling away from home overnight. E-file state return only Those expenses are travel expenses discussed in chapter 1 . E-file state return only However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. E-file state return only See Car Expenses , later. E-file state return only Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. E-file state return only However, there may be exceptions to this general rule. E-file state return only You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. E-file state return only 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. E-file state return only Illustration of transportation expenses. E-file state return only    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. E-file state return only You may want to refer to it when deciding whether you can deduct your transportation expenses. E-file state return only Temporary work location. E-file state return only   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. E-file state return only   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. E-file state return only   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. E-file state return only   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. E-file state return only It will not be treated as temporary after the date you determine it will last more than 1 year. E-file state return only   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. E-file state return only You may have deductible travel expenses as discussed in chapter 1 . E-file state return only No regular place of work. E-file state return only   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. E-file state return only   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. E-file state return only   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. E-file state return only These are nondeductible commuting expenses. E-file state return only Two places of work. E-file state return only   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. E-file state return only 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. E-file state return only   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. E-file state return only You cannot deduct them. E-file state return only Armed Forces reservists. E-file state return only   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. E-file state return only You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . E-file state return only   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. E-file state return only In this case, your transportation generally is a nondeductible commuting expense. E-file state return only 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. E-file state return only   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. E-file state return only   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. E-file state return only These expenses are discussed in chapter 1 . E-file state return only   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. E-file state return only For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. E-file state return only Commuting expenses. E-file state return only   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. E-file state return only These costs are personal commuting expenses. E-file state return only You cannot deduct commuting expenses no matter how far your home is from your regular place of work. E-file state return only You cannot deduct commuting expenses even if you work during the commuting trip. E-file state return only Example. E-file state return only You sometimes use your cell phone to make business calls while commuting to and from work. E-file state return only Sometimes business associates ride with you to and from work, and you have a business discussion in the car. E-file state return only These activities do not change the trip from personal to business. E-file state return only You cannot deduct your commuting expenses. E-file state return only Parking fees. E-file state return only    Fees you pay to park your car at your place of business are nondeductible commuting expenses. E-file state return only You can, however, deduct business-related parking fees when visiting a customer or client. E-file state return only Advertising display on car. E-file state return only   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. E-file state return only If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. E-file state return only Car pools. E-file state return only   You cannot deduct the cost of using your car in a nonprofit car pool. E-file state return only Do not include payments you receive from the passengers in your income. E-file state return only These payments are considered reimbursements of your expenses. E-file state return only However, if you operate a car pool for a profit, you must include payments from passengers in your income. E-file state return only You can then deduct your car expenses (using the rules in this publication). E-file state return only Hauling tools or instruments. E-file state return only   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. E-file state return only 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). E-file state return only Union members' trips from a union hall. E-file state return only   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. E-file state return only Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. E-file state return only Office in the home. E-file state return only   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. E-file state return only (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. E-file state return only ) Examples of deductible transportation. E-file state return only   The following examples show when you can deduct transportation expenses based on the location of your work and your home. E-file state return only Example 1. E-file state return only You regularly work in an office in the city where you live. E-file state return only Your employer sends you to a 1-week training session at a different office in the same city. E-file state return only You travel directly from your home to the training location and return each day. E-file state return only You can deduct the cost of your daily round-trip transportation between your home and the training location. E-file state return only Example 2. E-file state return only Your principal place of business is in your home. E-file state return only You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. E-file state return only Example 3. E-file state return only You have no regular office, and you do not have an office in your home. E-file state return only In this case, the location of your first business contact inside the metropolitan area is considered your office. E-file state return only Transportation expenses between your home and this first contact are nondeductible commuting expenses. E-file state return only Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. E-file state return only While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. E-file state return only Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. E-file state return only You generally can use one of the two following methods to figure your deductible expenses. E-file state return only Standard mileage rate. E-file state return only Actual car expenses. E-file state return only 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. E-file state return only See Leasing a Car , later. E-file state return only In this publication, “car” includes a van, pickup, or panel truck. E-file state return only For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. E-file state return only Rural mail carriers. E-file state return only   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. E-file state return only Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. E-file state return only   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). E-file state return only You must complete Form 2106 and attach it to your Form 1040, U. E-file state return only S. E-file state return only Individual Income Tax Return. E-file state return only   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. E-file state return only It is given as an equipment maintenance allowance (EMA) to employees of the U. E-file state return only S. E-file state return only Postal Service. E-file state return only It is at the rate contained in the 1991 collective bargaining agreement. E-file state return only Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. E-file state return only See your employer for information on your reimbursement. E-file state return only    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. E-file state return only 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. E-file state return only For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. E-file state return only If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. E-file state return only You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. E-file state return only See Choosing the standard mileage rate and Standard mileage rate not allowed, later. E-file state return only 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. E-file state return only See chapter 6 for more information on reimbursements . E-file state return only Choosing the standard mileage rate. E-file state return only   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. E-file state return only Then, in later years, you can choose to use either the standard mileage rate or actual expenses. E-file state return only   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. E-file state return only 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. E-file state return only   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. E-file state return only You cannot revoke the choice. E-file state return only However, in later years, you can switch from the standard mileage rate to the actual expenses method. E-file state return only 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. E-file state return only Example. E-file state return only Larry is an employee who occasionally uses his own car for business purposes. E-file state return only He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. E-file state return only 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. E-file state return only   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. E-file state return only Standard mileage rate not allowed. E-file state return only   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. E-file state return only (See Rural mail carriers , earlier. E-file state return only ) Note. E-file state return only 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. E-file state return only Five or more cars. E-file state return only   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. E-file state return only However, you may be able to deduct your actual expenses for operating each of the cars in your business. E-file state return only See Actual Car Expenses , later, for information on how to figure your deduction. E-file state return only   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. E-file state return only   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. E-file state return only Example 1. E-file state return only Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. E-file state return only 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. E-file state return only Example 2. E-file state return only Tony and his employees use his four pickup trucks in his landscaping business. E-file state return only During the year, he traded in two of his old trucks for two newer ones. E-file state return only Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. E-file state return only Example 3. E-file state return only Chris owns a repair shop and an insurance business. E-file state return only He and his employees use his two pickup trucks and van for the repair shop. E-file state return only Chris alternates using his two cars for the insurance business. E-file state return only No one else uses the cars for business purposes. E-file state return only 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. E-file state return only Example 4. E-file state return only Maureen owns a car and four vans that are used in her housecleaning business. E-file state return only Her employees use the vans, and she uses the car to travel to various customers. E-file state return only Maureen cannot use the standard mileage rate for the car or the vans. E-file state return only This is because all five vehicles are used in Maureen's business at the same time. E-file state return only She must use actual expenses for all vehicles. E-file state return only Interest. E-file state return only   If you are an employee, you cannot deduct any interest paid on a car loan. E-file state return only This applies even if you use the car 100% for business as an employee. E-file state return only   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. E-file state return only For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). E-file state return only You cannot deduct the part of the interest expense that represents your personal use of the car. E-file state return only    If you use a home equity loan to purchase your car, you may be able to deduct the interest. E-file state return only See Publication 936, Home Mortgage Interest Deduction, for more information. E-file state return only Personal property taxes. E-file state return only   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. E-file state return only You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. E-file state return only   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). E-file state return only 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). E-file state return only Parking fees and tolls. E-file state return only   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. E-file state return only (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. E-file state return only ) Sale, trade-in, or other disposition. E-file state return only   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. E-file state return only See Disposition of a Car , later. E-file state return only Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. E-file state return only If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. E-file state return only 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. E-file state return only Continue to keep records, as explained later in chapter 5 . E-file state return only Business and personal use. E-file state return only   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. E-file state return only You can divide your expense based on the miles driven for each purpose. E-file state return only Example. E-file state return only 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. E-file state return only You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. E-file state return only Employer-provided vehicle. E-file state return only   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. E-file state return only You cannot use the standard mileage rate. E-file state return only See Vehicle Provided by Your Employer in chapter 6. E-file state return only Interest on car loans. E-file state return only   If you are an employee, you cannot deduct any interest paid on a car loan. E-file state return only This interest is treated as personal interest and is not deductible. E-file state return only If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. E-file state return only Taxes paid on your car. E-file state return only   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. E-file state return only Enter the amount paid on line 7 of Schedule A (Form 1040). E-file state return only Sales taxes. E-file state return only   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. E-file state return only Fines and collateral. E-file state return only   You cannot deduct fines you pay or collateral you forfeit for traffic violations. E-file state return only Casualty and theft losses. E-file state return only   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. E-file state return only See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. E-file state return only Depreciation and section 179 deductions. E-file state return only   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. E-file state return only Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. E-file state return only 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. E-file state return only Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. E-file state return only The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. E-file state return only   Generally, there are limits on these deductions. E-file state return only Special rules apply if you use your car 50% or less in your work or business. E-file state return only   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. E-file state return only   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. E-file state return only Car defined. E-file state return only   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. E-file state return only Its unloaded gross vehicle weight must not be more than 6,000 pounds. E-file state return only A car includes any part, component, or other item physically attached to it or usually included in the purchase price. E-file state return only   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. E-file state return only Qualified nonpersonal use vehicles. E-file state return only   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. E-file state return only 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. E-file state return only Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. E-file state return only More information. E-file state return only   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. E-file state return only 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. E-file state return only 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. E-file state return only 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. E-file state return only See Depreciation Limits, later. E-file state return only You can claim the section 179 deduction only in the year you place the car in service. E-file state return only 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. E-file state return only Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. E-file state return only A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. E-file state return only Example. E-file state return only In 2012, you bought a new car and used it for personal purposes. E-file state return only In 2013, you began to use it for business. E-file state return only Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. E-file state return only However, you can claim a depreciation deduction for the business use of the car starting in 2013. E-file state return only See Depreciation Deduction , later. E-file state return only More than 50% business use requirement. E-file state return only   You must use the property more than 50% for business to claim any section 179 deduction. E-file state return only If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. E-file state return only The result is the cost of the property that can qualify for the section 179 deduction. E-file state return only Example. E-file state return only Peter purchased a car in April 2013 for $24,500 and used it 60% for business. E-file state return only 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). E-file state return only But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. E-file state return only Limits. E-file state return only   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. E-file state return only Limit on the amount of the section 179 deduction. E-file state return only   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. E-file state return only   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. E-file state return only 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. E-file state return only   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. E-file state return only   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. E-file state return only   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. E-file state return only You must allocate the dollar limit (after any reduction) between you. E-file state return only   For more information on the above section 179 deduction limits, see Publication 946. E-file state return only Limit for sport utility and certain other vehicles. E-file state return only   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. E-file state return only 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. E-file state return only 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. E-file state return only    Limit on total section 179, special depreciation allowance, and depreciation deduction. E-file state return only   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. E-file state return only The limit is reduced if your business use of the car is less than 100%. E-file state return only See Depreciation Limits , later, for more information. E-file state return only Example. E-file state return only 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. E-file state return only 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). E-file state return only Cost of car. E-file state return only   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. E-file state return only 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. E-file state return only Your cost includes only the cash you paid. E-file state return only Basis of car for depreciation. E-file state return only   The amount of the section 179 deduction reduces your basis in your car. E-file state return only If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. E-file state return only The resulting amount is the basis in your car you use to figure your depreciation deduction. E-file state return only When to choose. E-file state return only   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. E-file state return only How to choose. E-file state return only    Employees use Form 2106 to make this choice and report the section 179 deduction. E-file state return only All others use Form 4562. E-file state return only   File the appropriate form with either of the following. E-file state return only Your original tax return filed for the year the property was placed in service (whether or not you file it timely). E-file state return only An amended return filed within the time prescribed by law. E-file state return only 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. E-file state return only The amended return must also include any resulting adjustments to taxable income. E-file state return only    You must keep records that show the specific identification of each piece of qualifying section 179 property. E-file state return only These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. E-file state return only Revoking an election. E-file state return only   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. E-file state return only Recapture of section 179 deduction. E-file state return only   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. E-file state return only 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. E-file state return only Any section 179 deduction claimed on the car is included in calculating the excess depreciation. E-file state return only For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. E-file state return only Dispositions. E-file state return only   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. E-file state return only 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). E-file state return only For information on the disposition of a car, see Disposition of a Car , later. E-file state return only 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. E-file state return only 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). E-file state return only The special depreciation allowance applies only for the first year the car is placed in service. E-file state return only 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). E-file state return only Combined depreciation. E-file state return only   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). E-file state return only For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). E-file state return only See Depreciation Limits , later in this chapter. E-file state return only Qualified car. E-file state return only   To be a qualified car (including trucks and vans), the car must meet all of the following tests. E-file state return only 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. E-file state return only Election not to claim the special depreciation allowance. E-file state return only   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. E-file state return only If you make this election, it applies to all 5-year property placed in service during the year. E-file state return only   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. E-file state return only    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. E-file state return only 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. E-file state return only This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. E-file state return only You generally need to know the following things about the car you intend to depreciate. E-file state return only Your basis in the car. E-file state return only The date you place the car in service. E-file state return only The method of depreciation and recovery period you will use. E-file state return only Basis. E-file state return only   Your basis in a car for figuring depreciation is generally its cost. E-file state return only This includes any amount you borrow or pay in cash, other property, or services. E-file state return only   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). E-file state return only However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). E-file state return only For one of these situations see Exception under Methods of depreciation, later. E-file state return only   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. E-file state return only Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . E-file state return only Placed in service. E-file state return only   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. E-file state return only Depreciation begins when the car is placed in service for use in your work or business or for the production of income. E-file state return only   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. E-file state return only Car placed in service and disposed of in the same year. E-file state return only   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. E-file state return only Methods of depreciation. E-file state return only   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). E-file state return only MACRS is discussed later in this chapter. E-file state return only Exception. E-file state return only   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. E-file state return only You must use straight line depreciation over the estimated remaining useful life of the car. E-file state return only   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. E-file state return only The rate per mile varies depending on the year(s) you used the standard mileage rate. E-file state return only For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. E-file state return only   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . E-file state return only You must use your adjusted basis in your car to figure your depreciation deduction. E-file state return only For additional information on the straight line method of depreciation, see Publication 946. E-file state return only More-than-50%-use test. E-file state return only   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. E-file state return only You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. E-file state return only   If your business use is 50% or less, you must use the straight line method to depreciate your car. E-file state return only This is explained later under Car Used 50% or Less for Business . E-file state return only Qualified business use. E-file state return only   A qualified business use is any use in your trade or business. E-file state return only It does not include use for the production of income (investment use). E-file state return only However, you do combine your business and investment use to compute your depreciation deduction for the tax year. E-file state return only Use of your car by another person. E-file state return only   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. E-file state return only It is directly connected with your business. E-file state return only It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). E-file state return only It results in a payment of fair market rent. E-file state return only This includes any payment to you for the use of your car. E-file state return only Business use changes. E-file state return only   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. E-file state return only See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. E-file state return only    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. E-file state return only Use for more than one purpose. E-file state return only   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. E-file state return only You do this on the basis of mileage. E-file state return only 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. E-file state return only Change from personal to business use. E-file state return only   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. E-file state return only In this case, you figure the percentage of business use for the year as follows. E-file state return only Determine the percentage of business use for the period following the change. E-file state return only Do this by dividing business miles by total miles driven during that period. E-file state return only Multiply the percentage in (1) by a fraction. E-file state return only The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. E-file state return only Example. E-file state return only You use a car only for personal purposes during the first 6 months of the year. E-file state return only 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. E-file state return only This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. E-file state return only Your business use for the year is 40% (80% × 6/12). E-file state return only Limits. E-file state return only   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. E-file state return only The maximum amount you can claim depends on the year in which you placed your car in service. E-file state return only You have to reduce the maximum amount if you did not use the car exclusively for business. E-file state return only See Depreciation Limits , later. E-file state return only Unadjusted basis. E-file state return only   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) . E-file state return only Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. E-file state return only   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. E-file state return only Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. E-file state return only Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. E-file state return only 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. E-file state return only 1, 2006), and alternative motor vehicle credit. E-file state return only   See Form 8910 for information on the alternative motor vehicle credit. E-file state return only If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. E-file state return only See Car Used 50% or Less for Business, later, for more information. E-file state return only If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. E-file state return only Improvements. E-file state return only   A major improvement to a car is treated as a new item of 5-year recovery property. E-file state return only It is treated as placed in service in the year the improvement is made. E-file state return only It does not matter how old the car is when the improvement is added. E-file state return only Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. E-file state return only However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. E-file state return only 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. E-file state return only See Depreciation Limits , later. E-file state return only Car trade-in. E-file state return only   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. E-file state return only You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. E-file state return only If you make this election, you treat the old car as disposed of at the time of the trade-in. E-file state return only 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. E-file state return only You then figure your depreciation deduction for the new car beginning with the date you placed it in service. E-file state return only You make this election by completing Form 2106, Part II, Section D. E-file state return only This method is explained later, beginning at Effect of trade-in on basis . E-file state return only 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. E-file state return only You must apply two depreciation limits (see Depreciation Limits , later). E-file state return only 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. E-file state return only 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. E-file state return only You must use Form 4562 to compute your depreciation deduction. E-file state return only You cannot use Form 2106, Part II, Section D. E-file state return only This method is explained in Publication 946. E-file state return only   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). E-file state return only Otherwise, you must use the method described in (2). E-file state return only Effect of trade-in on basis. E-file state return only   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. E-file state return only 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. E-file state return only 168(i)-6(d)(3). E-file state return only Traded car used only for business. E-file state return only   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. E-file state return only Example. E-file state return only Paul trades in a car that has an adjusted basis of $5,000 for a new car. E-file state return only In addition, he pays cash of $20,000 for the new car. E-file state return only 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). E-file state return only 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. E-file state return only Traded car used partly in business. E-file state return only   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. E-file state return only 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. E-file state return only (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. E-file state return only See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. E-file state return only )   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. E-file state return only 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. E-file state return only For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. E-file state return only Modified Accelerated Cost Recovery System (MACRS). E-file state return only   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. E-file state return only   The maximum amount you can deduct is limited, depending on the year you placed your car in service. E-file state return only See Depreciation Limits , later. E-file state return only Recovery period. E-file state return only   Under MACRS, cars are classified as 5-year property. E-file state return only You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. E-file state return only 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. E-file state return only Depreciation deduction for certain Indian reservation property. E-file state return only   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. E-file state return only The recovery that applies for a business-use car is 3 years instead of 5 years. E-file state return only However, the depreciation limits, discussed later, will still apply. E-file state return only   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. E-file state return only Depreciation methods. E-file state return only   You can use one of the following methods to depreciate your car. E-file state return only 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. E-file state return only 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. E-file state return only The straight line method (SL) over a 5-year recovery period. E-file state return only    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. E-file state return only This is because the chart has the switch to the straight line method built into its rates. E-file state return only   Before choosing a method, you may wish to consider the following facts. E-file state return only Using the straight line method provides equal yearly deductions throughout the recovery period. E-file state return only Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. E-file state return only MACRS depreciation chart. E-file state return only   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . E-file state return only Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. E-file state return only A similar chart appears in the Instructions for Form 2106. E-file state return only    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. E-file state return only   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. E-file state return only You file your return on a fiscal year basis. E-file state return only You file your return for a short tax year (less than 12 months). E-file state return only During the year, all of the following conditions apply. E-file state return only You placed some property in service from January through September. E-file state return only You placed some property in service from October through December. E-file state return only 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. E-file state return only   You placed qualified property in service on an Indian reservation. E-file state return only Depreciation in future years. E-file state return only   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. E-file state return only However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. E-file state return only 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. E-file state return only See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. E-file state return only    In future years, do not use the chart in this edition of the publication. E-file state return only Instead, use the chart in the publication or the form instructions for those future years. E-file state return only Disposition of car during recovery period. E-file state return only   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. E-file state return only 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. E-file state return only How to use the 2013 chart. E-file state return only   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. E-file state return only Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. E-file state return only If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. E-file state return only    Your deduction cannot be more than the maximum depreciation limit for cars. E-file state return only See Depreciation Limits, later. E-file state return only Example. E-file state return only Phil bought a used truck in February 2012 to use exclusively in his landscape business. E-file state return only He paid $9,200 for the truck with no trade-in. E-file state return only 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. E-file state return only Phil used the MACRS depreciation chart in 2012 to find his percentage. E-file state return only The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. E-file state return only 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. E-file state return only In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. E-file state return only His records show that the business use of his truck was 90% in 2013. E-file state return only Phil used Table 4-1 to find his percentage. E-file state return only Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. E-file state return only 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. E-file state return only Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. E-file state return only The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. E-file state return only The maximum amount you can deduct each year depends on the year you place the car in service. E-file state return only These limits are shown in the following tables. E-file state return only   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. E-file state return only 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. E-file state return only 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. E-file state return only 4$7,660 if you acquired the car before 5/6/2003. E-file state return only $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. E-file state return only 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. E-file state return only Trucks and vans. E-file state return only   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. E-file state return only 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. E-file state return only For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. E-file state return only 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. E-file state return only 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. E-file state return only Car used less than full year. E-file state return only   The depreciation limits are not reduced if you use a car for less than a full year. E-file state return only 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. E-file state return only However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. E-file state return only See Reduction for personal use , next. E-file state return only Reduction for personal use. E-file state return only   The depreciation limits are reduced based on your percentage of personal use. E-file state return only 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. E-file state return only Section 179 deduction. E-file state return only   The section 179 deduction is treated as a depreciation deduction. E-file state return only 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. E-file state return only Example. E-file state return only On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. E-file state return only He used it 80% for his business, and he chooses to take a section 179 deduction for the car. E-file state return only The car is not qualified property for purposes of the special depreciation allowance. E-file state return only Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. E-file state return only This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). E-file state return only Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). E-file state return only He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. E-file state return only Jack has reached his maximum depreciation deduction for 2013. E-file state return only For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. E-file state return only Deductions in years after the recovery period. E-file state return only   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. E-file state return only If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. E-file state return only Unrecovered basis. E-file state return only   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. E-file state return only The recovery period. E-file state return only   For 5-year property, your recovery period is 6 calendar years. E-file state return only 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. E-file state return only   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. E-file state return only You determine your unrecovered basis in the 7th year after you placed the car in service. E-file state return only How to treat unrecovered basis. E-file state return only   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. E-file state return only The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. E-file state return only For example, no deduction is allowed for a year you use your car 100% for personal purposes. E-file state return only Example. E-file state return only In April 2007, Bob bought and placed in service a car he used exclusively in his business. E-file state return only The car cost $31,500. E-file state return only Bob did not claim a section 179 deduction or the special depreciation allowance for the car. E-file state return only He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). E-file state return only 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. E-file state return only 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. E-file state return only      MACRS     Deprec. E-file state return only Year % Amount Limit Allowed 2007 20. E-file state return only 00 $6,300 $3,060 $ 3,060 2008 32. E-file state return only 00 10,080 4,900 4,900 2009 19. E-file state return only 20 6,048 2,850 2,850 2010 11. E-file state return only 52 3,629 1,775 1,775 2011 11. E-file state return only 52 3,629 1,775 1,775 2012 5. E-file state return only 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. E-file state return only   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). E-file state return only 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. E-file state return only   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. E-file state return only 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%. E-file state return only 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. E-file state return only Table 4-1. E-file state return only 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. E-file state return only ) 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. E-file state return only   First, using the left column, find the date you first placed the car in service in 2013. E-file state return only Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. E-file state return only 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. E-file state return only Refer back to the MACRS Depreciation Chart for the year you placed the car in service. E-file state return only (See Car Used 50% or Less for Business . E-file state return only )  Multiply the unadjusted basis of your car by your business use percentage. E-file state return only Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. E-file state return only (Also see Depreciation Limits . E-file state return only )   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. E-file state return only 1—Sept. E-file state return only 30 percentage instead of the Oct. E-file state return only 1—Dec. E-file state return only 31 percentage for your car. E-file state return only               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. E-file state return only 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. E-file state return only 1—Sept. E-file state return only 30 for figuring depreciation for your car. E-file state return only See Which Convention Applies? in chapter 4 of Publication 946 for more details. E-file state return only               Example. E-file state return only 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. E-file state return only You
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Withdrawal of Cycle C Cash Balance Applications

Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications for individually designed cash balance plans by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014.

Background

Announcement 2014-4 extended the submission period for pre-approved defined benefit pension plans from January 31, 2014, to February 2, 2015, to allow time for the IRS to expand the pre-approved program to permit plans with cash balance features. The announcement also allowed Cycle C plan sponsors who want to adopt a pre-approved cash balance plan to complete Form 8905 by March 31, 2014, instead of submitting determination letter applications for individually designed plans by the Cycle C deadline of January 31, 2014.

Withdrawals for Cycle C applicants

Cycle C applicants who already submitted their applications for individually-designed cash balance plans during the second Cycle C remedial amendment cycle that ended January 31, 2014, and who instead wish to adopt a pre-approved cash balance plan, may sign the Form 8905, withdraw the application, and request a refund of the user fee by complying with the instructions below.

How to request a withdrawal and user fee refund

Request the return of your Cycle C determination letter application and a refund of the user fee in writing. Your request must be postmarked (or faxed) by May 31, 2014. You must include:

  1. the name of the plan sponsor
  2. plan number
  3. EIN
  4. the document locator number, if known (shown on your IRS acknowledgement letter)
  5. the following statement in bold letters: “Per Announcement 2014-4, we are withdrawing this application in order to submit under the pre-approved program.

Fax or mail your request

Mail address:

Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn:  Joyce Heinbuch

Fax number:

Attn: Ms. Heinbuch, (513) 263-4699 (not a toll-free call).

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

The E-file State Return Only

E-file state return only Publication 938 - Additional Material Table of Contents Directory of REMICs and Other CDOs for First Quarter 2013 Directory of REMICs and Other CDOs for Second Quarter 2013Amended Listings for the Second Quarter of 2013 Directory of REMICs and Other CDOs for Third Quarter 2013 Directory of REMICs and Other CDOs for Fourth Quarter 2013Amended Listings for the Fourth Quarter of 2013 How To Get Tax Help Directory of REMICs and Other CDOs for First Quarter 2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 1 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 2 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 BAMLL Commercial Mortgage Securities 2012-PARK June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 05524U*AA7; Class X: 05524U*AC3 12/13/2012 BAMLL Re-Remic Trust 2013-FRR1 Grp 1 Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 BAMLL Re-Remic Trust 2013-FRR1 Grp 2 Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 Banc of America Funding 2012-R6 Group 2 Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Banc of America Funding 2012-R6 Group 3 Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Bayview Opportunity Fund IIIb Remic Tr 2012-1 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/26/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-5 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 11/16/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-6 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/27/2012 Bayview Opportunity Master Fund II Remic Tr 2012-2NPL3 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 10/25/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-3NPL3 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/19/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-5NPL1 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 Bayview Opportunity Master Fund IIIb Remic Tr 2012-7NPL1 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 BCAP LLC 2012-RR12 Grp 1-A Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 1-B Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-A Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-B Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-A Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-B Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 5 Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 Citigroup MLT 2013-2 June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1A1: 17319U*AA1; Class 1A2: 17319U*AB9; Class 1A3: 17319U*AC7; Class 1A4: 17319U*AD5; Class 2A1: 17319U*AF0; Class 2A2: 17319U*AG8; Class 2A3: 17319U*AH6; Class 2A4: 17319U*AJ2; Class 3A1: 17319U*AL7; Class 3A2: 17319U*AM5; Class 3A3: 17319U*AN3; Class 3A4: 17319U*AP8; Class 4A1: 17319U*AR4; Class 4A2: 17319U*AS2; Class 4A3: 17319U*AT0; Class 4A4: 17319U*AU7; Class 5A1: 17319U*AW3; Class 5A2: 17319U*AX1; Class 5A3: 17319U*AY9; Class 5A4: 17319U*AZ6 02/28/2013 COMM 2012-MVP June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 12624W*AA8; Class X-A-CP: 12624W*AC4; Class X-A-EXT: 12624W*AE0; Class X-B-CP: 12624W*AG5; Class X-B-EXT: 12624W*AJ9; Class B: 12624W*AL4; Class C: 12624W*AN0; Class D: 12624W*AQ3; Class E: 12624W*AS9 12/20/2012 COMM 2013-CCRE6 June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 12624X*AA6; Class A-2: 12624X*AB4; Class A-SB: 12624X*AC2; Class A-4: 12624X*AD0; Class X-A: 12624X*AE8; Class A-3FL: 12624X*AF5; Class A-3FX: 12624X*AH1; Class X-B: 12624X*AK4; Class A-M: 12624X*AM0; Class B: 12624X*AP3; Class PEZ: 12624X*AR9; Class C: 12624X*AT5; Class D: 12624X*AV0; Class E: 12624X*AX6; Class F: 12624X*AZ1; Class G: 12624X*BB3; Class RP: 12624X*BD9 03/07/2013 DBRR 2013-EZ2 Remic 1 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 23306A*AA8; Class B: 23306A*AL4; Class C: 23306A*AN0; Class X-1: 23306A*AC4; Class X-2: 23306A*AE0; Class A: US2401*A05; Class B: US2401*F91; Class C: US2401*G74; Class X-1: US2401*B87; Class X-2: US2401*C60; Class A: U2401G*AA0; Class B: U2402G*AF9; Class C: U2402G*AG7; Class X-1: U2402G*AB8; Class X-2: U2402G*AC6 02/20/2013 FLORIDA MORTGAGE RESOLUTION TRUST SERIES 2012-4 REMIC TAMARA SCHULTZ - FUGH, TRUSTEE C/O U. E-file state return only S. E-file state return only BANK CORPORATE TRUST SERVICES  60 LIVINGSTON AVE. E-file state return only EP-MN-WS3D ST. E-file state return only PAUL, MN 55107-2292 651-466-5048 Class: 340780*AA3 05/15/2012 Freddie Mac REMIC, Series 4138 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*W92; Class AC: 3137AW*WA9; Class AD: 3137AW*WB7; Class AE: 3137AW*WC5; Class AI: 3137AW*WD3; Class CZ: 3137AW*WE1; Class DA: 3137AW*WF8; Class DB: 3137AW*WG6; Class DI: 3137AW*WH4; Class DL: 3137AW*WJ0; Class F: 3137AW*WK7; Class FD: 3137AW*WL5; Class HA: 3137AW*WM3; Class HI: 3137AW*WN1; Class ID: 3137AW*WP6; Class J: 3137AW*WQ4; Class PA: 3137AW*X26; Class S: 3137AW*X42; Class SD: 3137AW*X59 12/28/2012 Freddie Mac REMIC, Series 4139 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*X67; Class AP: 3137AW*X75; Class BP: 3137AW*X83; Class CB: 3137AW*XA8; Class CF: 3137AW*XB6; Class CI: 3137AW*XC4; Class CP: 3137AW*XD2; Class CS: 3137AW*XE0; Class DA: 3137AW*XG5; Class DI: 3137AW*XH3; Class EA: 3137AW*XJ9; Class EB: 3137AW*XK6; Class EI: 3137AW*XL4; Class FA: 3137AW*XM2; Class FB: 3137AW*XN0; Class IP: 3137AW*XP5; Class JA: 3137AW*XQ3; Class JB: 3137AW*XR1; Class JC: 3137AW*XS9; Class JD: 3137AW*XT7; Class JE: 3137AW*XU4; Class NA: 3137AW*XV2; Class ND: 3137AW*XW0; Class NE: 3137AW*XX8; Class NG: 3137AW*XY6; Class NN: 3137AW*XZ3; Class NO: 3137AW*Y25; Class NT: 3137AW*Y33; Class PA: 3137AW*Y41; Class PB: 3137AW*Y58; Class PO: 3137AW*YB5; Class SA: 3137AW*YE9; Class SB: 3137AW*YF6; Class YB: 3137AW*YG4; Class YC: 3137AW*YH2; Class YD: 3137AW*YJ8; Class YE: 3137AW*YK5; Class YP: 3137AW*YL3 12/28/2012 Freddie Mac REMIC, Series 4140 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BA: 3137AW*RM9; Class BK: 3137AW*RN7; Class BL: 3137AW*RP2; Class BM: 3137AW*RQ0; Class BP: 3137AW*RR8; Class BW: 3137AW*RS6; Class GA: 3137AW*RT4; Class JA: 3137AW*S30; Class JW: 3137AW*S48 12/28/2012 Freddie Mac REMIC, Series 4141 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AW*YY5; Class BA: 3137AW*Z24; Class BI: 3137AW*Z32; Class CK: 3137AW*Z57; Class CT: 3137AW*Z73; Class CZ: 3137AW*Z81; Class EA: 3137AW*ZC2; Class EI: 3137AW*ZD0; Class EL: 3137AW*ZE8; Class FB: 3137AW*ZG3; Class G: 3137AW*ZH1; Class GB: 3137AW*ZJ7; Class GI: 3137AW*ZK4; Class GT: 3137AW*ZM0; Class GW: 3137AW*ZN8; Class GZ: 3137AW*ZP3; Class HD: 3137AW*ZQ1; Class HI: 3137AW*ZR9; Class HZ: 3137AW*ZS7; Class IE: 3137AW*ZT5; Class IK: 3137AW*ZU2; Class IQ: 3137AW*ZX6; Class IS: 3137AW*ZY4; Class KA: 3137AX*2A0; Class KC: 3137AX*2B8; Class KD: 3137AX*2C6; Class KM: 3137AX*2D4; Class KN: 3137AX*2E2; Class LE: 3137AX*2G7; Class PA: 3137AX*2H5; Class PG: 3137AX*2J1; Class PI: 3137AX*2K8; Class PL: 3137AX*2L6; Class QA: 3137AX*2M4; Class QB: 3137AX*2N2; Class SJ: 3137AX*2S1; Class WA: 3137AX*2T9; Class WI: 3137AX*2U6; Class XZ: 3137AX*2V4; Class YZ: 3137AX*2W2; Class Z: 3137AX*2X0; Class ZY: 3137AX*3A9 12/28/2012 Freddie Mac REMIC, Series 4142 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*3B7; Class AI: 3137AX*3F8; Class C: 3137AX*4F7; Class CI: 3137AX*4G5; Class DY: 3137AX*4H3; Class HC: 3137AX*4W0; Class HD: 3137AX*4X8; Class HF: 3137AX*4Y6; Class IA: 3137AX*4Z3; Class IO: 3137AX*5B5; Class JA: 3137AX*5C3; Class JI: 3137AX*5D1; Class K: 3137AX*5E9; Class PN: 3137AX*5X7; Class PT: 3137AX*5Z2; Class Q: 3137AX*6C2; Class QI: 3137AX*6D0; Class SH: 3137AX*6H1; Class TH: 3137AX*6N8 12/28/2012 Freddie Mac REMIC, Series 4143 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AX*6R9; Class AH: 3137AX*6T5; Class AI: 3137AX*HC0; Class AJ: 3137AX*6U2; Class AO: 3137AX*6V0; Class AQ: 3137AX*6W8; Class AV: 3137AX*HJ5; Class AZ: 3137AX*HD8; Class CA: 3137AX*7B3; Class CI: 3137AX*7C1; Class DF: 3137AX*7D9; Class DS: 3137AX*7E7; Class FA: 3137AX*7F4; Class FK: 3137AX*7G2; Class FM: 3137AX*7H0; Class HI: 3137AX*7M9; Class HK: 3137AX*A37; Class IA: 3137AX*A60; Class JB: 3137AX*A94; Class JK: 3137AX*AG8; Class KF: 3137AX*AX1; Class KS: 3137AX*BA0; Class MB: 3137AX*BG7; Class MJ: 3137AX*BQ5; Class NA: 3137AX*C35; Class NF: 3137AX*C43; Class NQ: 3137AX*C50; Class NS: 3137AX*C68; Class NY: 3137AX*C84; Class PB: 3137AX*CA9; Class PL: 3137AX*CH4; Class SA: 3137AX*CU5; Class SK: 3137AX*CV3; Class SM: 3137AX*CW1; Class UA: 3137AX*CX9; Class UB: 3137AX*CY7; Class UH: 3137AX*CZ4; Class UJ: 3137AX*D26; Class UL: 3137AX*D34; Class UM: 3137AX*D42; Class UO: 3137AX*D59; Class YJ: 3137AX*D67; Class YK: 3137AX*D75; Class YO: 3137AX*D83 12/28/2012 Freddie Mac REMIC, Series 4144 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*S63; Class BC: 3137AW*S89; Class BL: 3137AW*SE6; Class BY: 3137AW*SK2; Class EF: 3137AW*SL0; Class ES: 3137AW*SM8; Class F: 3137AW*SN6; Class FI: 3137AW*SP1; Class HB: 3137AW*SW6; Class HE: 3137AW*SX4; Class HI: 3137AW*SY2; Class IG: 3137AW*SZ9; Class IH: 3137AW*T21; Class JA: 3137AW*T47; Class JB: 3137AW*T54; Class K: 3137AW*TF2; Class KB: 3137AW*TH8; Class P: 3137AW*TR6; Class S: 3137AW*U29; Class YA: 3137AW*U37; Class YB: 3137AW*U45 12/28/2012 Freddie Mac REMIC, Series 4145 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AW*U52; Class LY: 3137AW*V69; Class UY: 3137AW*VP7; Class YW: 3137AW*W84 12/28/2012 Freddie Mac REMIC, Series 4146 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*EG4; Class AB: 3137AX*EH2; Class AI: 3137AX*EJ8; Class BB: 3137AX*EK5; Class DA: 3137AX*EL3; Class DB: 3137AX*EM1; Class EE: 3137AX*F24; Class EH: 3137AX*F40; Class FB: 3137AX*FA6; Class IA: 3137AX*FK4; Class IB: 3137AX*FL2; Class JA: 3137AX*FM0; Class JB: 3137AX*FN8; Class JC: 3137AX*FP3; Class JD: 3137AX*FQ1; Class KJ: 3137AX*FY4; Class KT: 3137AX*FZ1; Class MA: 3137AX*G23; Class ME: 3137AX*G64; Class PA: 3137AX*GD9; Class GA: 3137AX*GV9; Class UF: 3137AX*GX5; Class US: 3137AX*GY3; Class WA: 3137AX*GZ0; Class WB: 3137AX*H22; Class WT: 3137AX*H30; Class WW: 3137AX*H48 12/28/2012 Freddie Mac REMIC, Series 4147 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CF: 3137AX*DC4; Class CL: 3137AX*DH3; Class CS: 3137AX*DJ9; Class DA: 3137AX*DK6; Class DI: 3137AX*DL4; Class HD: 3137AX*DM2; Class ID: 3137AX*DN0; Class IL: 3137AX*DP5; Class LA: 3137AX*DT7; Class LW: 3137AX*DZ3; Class LY: 3137AX*E25; Class MG: 3137AX*E33; Class MI: 3137AX*E41; Class MY: 3137AX*E58; Class NG: 3137AX*E66; Class NH: 3137AX*E74; Class NI: 3137AX*E82; Class NZ: 3137AX*E90; Class VM: 3137AX*ED1; Class VN: 3137AX*EE9; Class ZN: 3137AX*EF6 12/28/2012 Freddie Mac REMIC, Series 4148 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*QW8; Class BA: 3137AW*QY4; Class BI: 3137AW*QZ1; Class FA: 3137AW*R23; Class IO: 3137AW*R31; Class JA: 3137AW*R49; Class L: 3137AW*YM1; Class SA: 3137AW*RJ6; Class VB: 3137AW*RK3; Class ZB: 3137AW*RL1 12/28/2012 Freddie Mac REMIC, Series 4149 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class C: 3137AX*Q89; Class DA: 3137AX*Q97; Class DI: 3137AX*QA4; Class F: 3137AX*QB2; Class FI: 3137AX*QK2; Class GO: 3137AX*QW6; Class ID: 3137AX*RE5; Class S: 3137AX*RJ4; Class SG: 3137AX*RK1; Class ZG: 3137AX*RL9 01/31/2013 Freddie Mac REMIC, Series 4150 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AX*YK3; Class AB: 3137AX*YL1; Class AF: 3137AX*YQ0; Class AK: 3137AX*YS6; Class AS: 3137AX*YZ0; Class AV: 3137AX*Z30; Class BA: 3137AX*Z71; Class BF: 3137AX*ZB2; Class BH: 3137AX*ZD8; Class BS: 3137AX*ZK2; Class BV: 3137AX*ZN6; Class CH: 3137AX*ZX4; Class CO: 3137AY*2D2; Class CS: 3137AY*2E0; Class CY: 3137AY*2G5; Class DH: 3137AY*2P5; Class DO: 3137AY*2U4; Class EH: 3137AY*3D1; Class EK: 3137AY*3F6; Class F: 3137AY*3L3; Class FA: 3137AY*3M1; Class FB: 3137AY*3N9; Class FP: 3137AY*3Q2; Class FY: 3137AY*3R0; Class GK: 3137AY*3Z2; Class GY: 3137AY*4G3; Class HA: 3137AY*4H1; Class HB: 3137AY*4J7; Class HC: 3137AY*4K4; Class HE: 3137AY*4L2; Class HF: 3137AY*4M0; Class HJ: 3137AY*4P3; Class HP: 3137AY*4S7; Class HS: 3137AY*4T5; Class IC: 3137AY*4V0; Class ID: 3137AY*4W8; Class IO: 3137AY*4Y4; Class IT: 3137AY*4Z1; Class IV: 3137AY*5A5; Class IY: 3137AY*5C1; Class J: 3137AY*5D9; Class JF: 3137AY*5K3; Class JH: 3137AY*5M9; Class JN: 3137AY*5R8; Class JS: 3137AY*5T4; Class JV: 3137AY*5U1; Class JZ: 3137AY*5X5; Class KA: 3137AY*5Y3; Class KI: 3137AY*5Z0; Class KL: 3137AY*6A4; Class KP: 3137AY*6B2; Class KQ: 3137AY*6C0; Class LT: 3137AY*6P1; Class MD: 3137AY*6R7; Class MI: 3137AY*6T3; Class MY: 3137AY*6U0; Class N: 3137AY*6V8; Class NF: 3137AY*7B1; Class NS: 3137AY*7J4; Class PA: 3137AY*7K1; Class PF: 3137AY*A43; Class PH: 3137AY*A68; Class PM: 3137AY*A92; Class PS: 3137AY*AB7; Class PY: 3137AY*AE1; Class S: 3137AY*AK7; Class SA: 3137AY*AL5; Class SB: 3137AY*AM3; Class SD: 3137AY*AN1; Class SP: 3137AY*AQ4; Class SY: 3137AY*AR2; Class TA: 3137AY*AS0; Class TB: 3137AY*AT8; Class TI: 3137AY*AU5; Class TY: 3137AY*AW1; Class UB: 3137AY*AX9; Class UC: 3137AY*AY7; Class UE: 3137AY*B26; Class UL: 3137AY*B83; Class UM: 3137AY*B91; Class UN: 3137AY*BA8; Class UP: 3137AY*BB6; Class UQ: 3137AY*BC4; Class UT: 3137AY*BD2; Class UV: 3137AY*BE0; Class UY: 3137AY*BF7; Class VA: 3137AY*BG5; Class VB: 3137AY*BH3; Class VJ: 31374Y*BJ9; Class VU: 3137AY*BK6; Class YA: 3137AY*BQ3; Class YB: 3137AY*BR1; Class YC: 3137AY*BS9; Class YD: 3137AY*BT7; Class YE: 3137AY*BU4; Class YL: 3137AY*BW0; Class ZA: 3137AY*C25; Class ZB: 3137AY*C33; Class ZE: 3137AY*C41; Class ZJ: 3137AY*C58; Class ZT: 3137AY*C74; Class ZU: 3137AY*C82; Class ZW: 3137AY*C90; Class ZY: 3137AY*CA7 01/30/2013 Freddie Mac REMIC, Series 4151 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AI: 3137AX*JD6; Class BA: 3137AX*JE4; Class BC: 3137AX*JF1; Class BI: 3137AX*JK0; Class D: 3137AX*JQ7; Class DB: 3137AX*JS3; Class IH: 3137AX*JZ7; Class P: 3137AX*K36; Class YB: 3137AX*KC6; Class YC: 3137AX*KD4; Class YG: 3137AX*KE2; Class YH: 3137AX*KF9; Class YU: 3137AX*KG7 01/30/2013 Freddie Mac REMIC, Series 4152 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*MU4; Class BA: 3137AX*NA7; Class BW: 3137AX*NN9; Class FB: 3137AX*P31; Class GA: 3137AX*P49; Class GN: 3137AX*P56; Class GU: 3137AX*P64; Class GW: 3137AX*P72; Class IT: 3137AX*P98; Class LC: 3137AX*PA5; Class LE: 3137AX*PB3; Class LF: 3137AX*PC1; Class LI: 3137AX*PD9; Class LS: 3137AX*PE7; Class SB: 3137AX*PH0; Class SG: 3137AX*PJ6; Class TB: 3137AX*PK3; Class TC: 3137AX*PL1; Class TI: 3137AX*PM9; Class TW: 3137AX*PN7; Class TY: 3137AX*PP2; Class UB: 3137AX*PQ0; Class UC: 3137AX*PR8; Class UD: 3137AX*PS6; Class UO: 3137AX*PT4; Class UU: 3137AX*PU1 01/30/2013 Freddie Mac REMIC, Series 4153 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BI: 3137AX*R21; Class BM: 3137AX*R39; Class BN: 3137AX*R47; Class DA: 3137AX*R70; Class DC: 3137AX*R88; Class DI: 3137AX*R96; Class DP: 3137AX*RA3; Class IB: 3137AX*RD7; Class KF: 3137AX*SE4; Class KH: 3137AX*SG9; Class KP: 3137AX*SM6; Class KQ: 3137AX*SN4; Class KS: 3137AX*SP9; Class KZ: 3137AX*SQ7; Class PT: 3137AX*SR5; Class WF: 3137AX*ST1; Class WL: 3137AX*SU8; Class WP: 3137AX*SV6; Class WS: 3137AX*SW4; Class WZ: 3137AX*SX2; Class YD: 3137AX*SY0; Class YI: 3137AX*SZ7; Class YJ: 3137AX*T29; Class YK: 3137AX*T37; Class YZ: 3137AX*T45 01/30/2013 Freddie Mac REMIC, Series 4154 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BC: 3137AX*RM7; Class BD: 3137AX*RN5; Class FB: 3137AX*RQ8; Class IB: 3137AX*RR6; Class IC: 3137AX*RS4; Class PA: 3137AX*RU9; Class PD: 3137AX*RX3; Class SA: 3137AX*S95; Class ZU: 3137AX*SB0 01/30/2013 Freddie Mac REMIC, Series 4155 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*J53; Class AI: 3137AX*J61; Class GF: 3137AX*J79; Class GP: 3137AX*J87; Class GS: 3137AX*J95; Class IG: 3137AX*JA2 01/30/2013 Freddie Mac REMIC, Series 4156 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*T52; Class AC: 3137AX*T60; Class AI: 3137AX*T78; Class BP: 3137AX*T86; Class CF: 3137AX*T94; Class CP: 3137AX*TA1; Class CS: 3137AX*TB9; Class FA: 3137AX*TD5; Class FB: 3137AX*TE3; Class PA: 3137AX*TN3; Class PC: 3137AX*TP8; Class SA: 3137AX*TT0; Class SB: 3137AX*TU7 01/30/2013 Freddie Mac REMIC, Series 4157 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*KH5; Class EA: 3137AX*L92; Class EB: 3137AX*LA9; Class EC: 3137AX*LB7; Class ED: 3137AX*LC5; Class EE: 3137AX*LD3; Class EO: 3137AX*LE1; Class ET: 3137AX*LF8; Class F: 3137AX*LG6; Class FC: 3137AX*LH4; Class IH: 3137AX*LJ0; Class IO: 3137AX*LK7; Class MA: 3137AX*LP6; Class MD: 3137AX*LQ4; Class MI: 3137AX*LR2; Class ML: 3137AX*LS0; Class MP: 3137AX*LT8; Class MZ: 3137AX*LU5; Class NA: 3137AX*LV3; Class NM: 3137AX*M75; Class PA: 3137AX*MB6; Class PM: 3137AX*MK6; Class S: 3137AX*MP5; Class SD: 3137AX*MR1; Class ST: 3137AX*MS9; Class ZP: 3137AX*MT7 01/30/2013 Freddie Mac REMIC, Series 4158 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AX*UR2; Class CI: 3137AX*US0; Class CY: 3137AX*UT8; Class KT: 3137AX*UU5; Class KZ: 3137AX*UV3; Class LA: 3137AX*UW1; Class LF: 3137AX*V34; Class LS: 3137AX*VD2; Class TA: 3137AX*VJ9; Class TY: 3137AX*VZ3; Class ZC: 3137AX*W25; Class ZT: 3137AX*W33 01/30/2013 Freddie Mac REMIC, Series 4159 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AF: 3137AX*WN9; Class FD: 3137AX*WP4; Class FQ: 3137AX*WR0; Class JA: 3137AX*WV1; Class JC: 3137AX*WW9; Class JI: 3137AX*X32; Class KA: 3137AX*XC2; Class KB: 3137AX*XD0; Class KD: 3137AX*XF5; Class KF: 3137AX*XG3; Class KS: 3137AX*XR9; Class LJ: 3137AX*XT5; Class LK: 3137AX*XU2; Class LO: 3137AX*XV0; Class LV: 3137AX*XW8; Class LZ: 3137AX*XX6; Class NA: 3137AX*XY4; Class NF: 3137AX*XZ1; Class NI: 3137AX*Y23; Class NQ: 3137AX*Y31; Class NS: 3137AX*Y49; Class NY: 3137AX*Y64; Class PO: 3137AX*Y72; Class SD: 3137AX*YA5; Class SQ: 3137AX*YB3; Class UA: 3137AX*YC1; Class UB: 3137AX*YD9; Class UC: 3137AX*YE7; Class UD: 3137AX*YF4; Class UE: 3137AX*YG2; Class UP: 3137AX*YJ6 01/31/2013 Freddie Mac REMIC, Series 4160 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*TW3; Class AY: 3137AX*U76; Class HA: 3137AX*UC5; Class HB: 3137AX*UD3; Class HC: 3137AX*UE1; Class HH: 3137AX*UF8; Class IB: 3137AX*UJ0; Class IO: 3137AX*UK7; Class PA: 3137AX*W66; Class PH: 3137AX*WC3; Class SI: 3137AX*UP6 01/31/2013 Freddie Mac REMIC, Series 4161 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AY*KN0; Class AC: 3137AY*KP5; Class AI: 3137AY*KQ3; Class AN: 3137AY*KR1; Class BW: 3137AY*L82; Class FP: 3137AY*LH2; Class FY: 3137AY*LJ8; Class IA: 3137AY*LL3; Class IM: 3137AY*LP4; Class IO: 3137AY*LQ2; Class JA: 3137AY*LR0; Class JB: 3137AY*LS8; Class JC: 3137AY*LT6; Class JE: 3137AY*LU3; Class JG: 3137AY*LV1; Class JH: 3137AY*LW9; Class JJ: 3137AY*LX7; Class JK: 3137AY*LY5; Class JL: 3137AY*LZ2; Class KA: 3137AY*M24; Class KB: 3137AY*M32; Class KC: 3137AY*M40; Class KD: 3137AY*M57; Class LA: 3137AY*M65; Class LB: 3137AY*M73; Class LC: 3137AY*M81; Class LD: 3137AY*M99; Class LE: 3137AY*MA6; Class LM: 3137AY*MB4; Class LO: 3137AY*MC2; Class LT: 3137AY*MD0; Class MA: 3137AY*ME8; Class NA: 3137AY*MQ1; Class PW: 3137AY*NJ6; Class SP: 3137AY*NW7; Class SY: 3137AY*NX5; Class TA: 3137AY*NY3; Class TU: 3137AY*P96; Class UA: 3137AY*PB1; Class WA: 3137AY*PK1; Class WI: 3137AY*PL9; Class WZ: 3137AY*PM7; Class XA: 3137AY*PN5; Class XM: 3137AY*PW5; Class YA: 3137AY*Q61; Class YB: 3137AY*Q79; Class YD: 3137AY*Q87; Class YF: 3137AY*Q95; Class YJ: 3137AY*QA2; Class YP: 3137AY*QE4; Class YS: 3137AY*QF1; Class YT: 3137AY*QG9; Class YY: 3137AY*QH7; Class ZW: 3137AY*QJ3 02/28/2013 Freddie Mac REMIC, Series 4162 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AY*GW5; Class BY: 3137AY*HP9; Class DA: 3137AY*HQ7; Class DI: 3137AY*HR5; Class JB: 3137AY*HS3; Class JZ: 3137AY*HT1; Class P: 3137AY*HU8; Class TA: 3137AY*JF9; Class TI: 3137AY*JG7; Class TZ: 3137AY*JH5; Class ZJ: 3137AY*JJ1 02/28/2013 Freddie Mac REMIC, Series 4163 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*TB7; Class AD: 3137AY*TC5; Class AI: 3137AY*TD3; Class CB: 3137AY*TF8; Class CL: 3137AY*TG6; Class CW: 3137AY*TH4; Class FG: 3137AY*TK7; Class GF: 3137AY*TT8; Class GQ: 3137AY*TV3; Class GS: 3137AY*TW1; Class IA: 3137AY*TX9; Class PB: 3137AY*TY7; Class PI: 3137AY*TZ4; Class PL: 3137AY*U25; Class PM: 3137AY*U33; Class SG: 3137AY*U74; Class WF: 3137AY*UA7; Class WL: 3137AY*UB5; Class WP: 3137AY*UC3; Class WS: 3137AY*UD1; Class YA: 3137AY*UE9; Class YL: 3137AY*UF6; Class YZ: 3137AY*UG4; Class ZM: 3137AY*UH2 02/28/2013 Freddie Mac REMIC, Series 4164 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CZ: 3137AY*GA3; Class DA: 3137AY*GB1; Class DC: 3137AY*GD7; Class DL: 3137AY*GE5; Class ID: 3137AY*GG0; Class PK: 3137AY*GS4; Class PL: 3137AY*GT2; Class PM: 3137AY*GU9 02/28/2013 Freddie Mac REMIC, Series 4165 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*QK0; Class AI: 3137AY*QL8; Class AY: 3137AY*QM6; Class AZ: 3137AY*QN4; Class BA: 3137AY*QP9; Class CA: 3137AY*QY0; Class CI: 3137AY*QZ7; Class ED: 3137AY*R29; Class EI: 3137AY*R37; Class EZ: 3137AY*R45; Class FJ: 3137AY*R52; Class GM: 3137AY*R60; Class JB: 3137AY*R86; Class JY: 3137AY*RN3; Class KA: 3137AY*RP8; Class KL: 3137AY*RQ6; Class KM: 3137AY*RR4; Class KT: 3137AY*RS2; Class KZ: 3137AY*RT0; Class MD: 3137AY*RU7; Class MF: 3137AY*RV5; Class MS: 3137AY*RW3; Class SJ: 3137AY*SE2; Class TA: 3137AY*SF9; Class TY: 3137AY*SU6; Class ZA: 3137AY*T92; Class ZT: 3137AY*TA9 02/28/2013 Freddie Mac REMIC, Series 4166 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AY*CT6; Class FA: 3137AY*CU3; Class IO: 3137AY*CV1; Class IT: 3137AY*CW9; Class PA: 3137AY*CX7; Class PB: 3137AY*CY5; Class PQ: 3137AY*D24; Class PZ: 3137AY*D40; Class SB: 3137AY*D81; Class SC: 3137AY*D99; Class TI: 3137AY*DA6 02/28/2013 Freddie Mac REMIC, Series 4167 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AC: 3137AY*KH3; Class AI: 3137AY*KJ9; Class IO: 3137AY*KK6; Class PT: 3137AY*KL4 02/28/2013 Freddie Mac REMIC, Series 4168 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AT: 3137AY*FT3; Class BA: 3137AY*FU0; Class BC: 3137AY*FV8; Class BI: 3137AY*FW6; Class BY: 3137AY*FX4; Class CO: 3137AY*FY2; Class CI: 3137AY*FZ9; Class CY: 3137AY*G21; Class JA: 3137AY*G47; Class JP: 3137AY*G54; Class JZ: 3137AY*G62 02/28/2013 Freddie Mac REMIC, Series 4169 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137B0*2C7; Class AF: 3137B0*2G8; Class AS: 3137B0*2M5; Class DF: 3137B0*2N3; Class DS: 3137B0*2P8; Class FA: 3137B0*2Q6; Class HI: 3137B0*2X1; Class HL: 3137B0*3A0; Class HM: 3137B0*3B8; Class IH: 3137B0*3C6; Class LJ: 3137B0*3E2; Class LK: 3137B0*3F9; Class LO: 3137B0*3H5; Class LV: 3137B0*3J1; Class LZ: 3137B0*3K8; Class NC: 3137B0*3L6; Class SA: 3137B0*3R3 02/28/2013 Freddie Mac REMIC, Series 4170 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BM: 3137AY*UV1; Class BP: 3137AY*UY5; Class BY: 3137AY*V40; Class C: 3137AY*V57; Class DA: 3137AY*VJ7; Class DI: 3137AY*VP3; Class EA: 3137AY*VU2; Class EF: 3137AY*VY4; Class EI: 3137AY*W23; Class EO: 3137AY*W64; Class ES: 3137AY*W72; Class FB: 3137AY*W80; Class FG: 3137AY*W98; Class FJ: 3137AY*WA5; Class FK: 3137AY*WB3; Class FL: 3137AY*WC1; Class HF: 3137AY*WH0; Class HS: 3137AY*WL1; Class IC: 3137AY*WM9; Class IP: 3137AY*WP2; Class IT: 3137AY*WQ0; Class IU: 3137AY*WR8; Class JA: 3137AY*WS6; Class JI: 3137AY*WT4; Class JY: 3137AY*WV9; Class KA: 3137AY*WW7; Class KF: 3137AY*X30; Class KI: 3137AY*X63; Class KO: 3137AY*X71; Class KS: 3137AY*X89; Class LF: 3137AY*X97; Class LO: 3137AY*XB2; Class LS: 3137AY*XC0; Class LZ: 3137AY*XD8; Class MA: 3137AY*XE6; Class MF: 3137AY*XF3; Class MI: 3137AY*XG1; Class MO: 3137AY*XH9; Class MS: 3137AY*XJ5; Class NB: 3137AY*XL0; Class NF: 3137AY*XN6; Class NI: 3137AY*XQ9; Class NO: 3137AY*XT3; Class NS: 3137AY*XV8; Class OG: 3137AY*XY2; Class OJ: 3137AY*XZ9; Class OK: 3137AY*Y21; Class OL: 3137AY*Y39; Class OQ: 3137AY*Y47; Class P: 3137AY*Y54; Class PY: 3137AY*YF2; Class Q: 3137AY*YG0; Class QI: 3137AY*YN5; Class QN: 3137AY*YR6; Class QO: 3137AY*YS4; Class SB: 3137AY*YW5; Class SG: 3137AY*YZ8; Class SJ: 3137AY*Z20; Class SK: 3137AY*Z38; Class SL: 3137AY*Z46; Class SU: 3137AY*Z53; Class TF: 3137AY*ZB0; Class TS: 3137AY*ZG9; Class TU: 3137AY*ZH7; Class UA: 3137AY*ZJ3; Class UI: 3137AY*ZP9; Class UT: 3137AY*ZS3; Class YF: 3137AY*ZW4; Class YS: 3137AY*ZX2; Class ZG: 3137AY*ZY0; Class ZJ: 3137AY*ZZ7; Class ZK: 3137B0*2A1; Class ZT: 3137B0*2B9 02/28/2013 Freddie Mac REMIC, Series 4171 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class MN: 3137AY*EH0; Class NA: 3137AY*ER8; Class NL: 3137AY*F30; Class Z: 3137AY*FG1 02/28/2013 Freddie Mac REMIC, Series 4172 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class KA: 3137AY*DB4; Class KB: 3137AY*DC2; Class PA: 3137AY*JY8; Class PE: 3137AY*K42; Class UZ: 3137AY*KG5 02/28/2013 FREMF 2012-K22 Lower-Tier Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2012-K22 Upper-Tier Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2013-K24 June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 30290X*AA1; Class A-2: 30290X*AC7; Class X-1: 30290X*AE3; Class X-3: 30290X*AL7; Class X2-A: 30290X*AG8; Class X2-B: 30290X*AJ2; Class B: 30290X*AN3; Class C: 30290X*AQ6; Class D: 30290X*AS2 01/24/2013 GNMA PLATINUM TRUST SERIES 783697 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DA7 12/01/2012 GNMA PLATINUM TRUST SERIES 783698 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DB5 12/01/2012 GNMA PLATINUM TRUST SERIES 783699 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DC3 12/01/2012 GNMA PLATINUM TRUST SERIES 783700 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DD1 12/01/2012 GNMA PLATINUM TRUST SERIES 783701 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DE9 12/01/2012 GNMA PLATINUM TRUST SERIES 783702 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DF6 12/01/2012 GNMA PLATINUM TRUST SERIES 783703 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DG4 12/01/2012 GNMA PLATINUM TRUST SERIES 783704 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DH2 12/01/2012 GNMA PLATINUM TRUST SERIES 783705 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DJ8 12/01/2012 GNMA PLATINUM TRUST SERIES 783706 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DK5 01/01/2013 GNMA PLATINUM TRUST SERIES 783707 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DL3 01/01/2013 GNMA PLATINUM TRUST SERIES 783708 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DM1 01/01/2013 GNMA PLATINUM TRUST SERIES 783709 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DN9 01/01/2013 GNMA PLATINUM TRUST SERIES 783710 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DP4 01/01/2013 GNMA PLATINUM TRUST SERIES 783711 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DQ2 01/01/2013 GNMA PLATINUM TRUST SERIES 783712 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DR0 01/01/2013 GNMA PLATINUM TRUST SERIES 783713 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DS8 02/01/2013 GNMA PLATINUM TRUST SERIES 783716 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DV1 02/01/2013 GNMA PLATINUM TRUST SERIES 783717 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DW9 02/01/2013 GNMA PLATINUM TRUST SERIES 783718 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DX7 02/01/2013 GNMA PLATINUM TRUST SERIES 783719 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DY5 02/01/2013 GNMA PLATINUM TRUST SERIES 783720 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DZ2 02/01/2013 GNMA Remic Trust 2012-128 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AG(1): 38378H*J72; Class BY: 38378H*J80; Class DA: 38378H*J98; Class DB: 38378H*K21; Class DC: 38378H*K39; Class DE: 38378H*K47; Class HB: 38378H*K54; Class HZ: 38378H*K62; Class IA: 38378H*K70; Class XB(1): 38378H*K88; Class E(1): 38378H*K96; Class EH(1): 38378H*L20; Class EN(1): 38378H*L38; Class EY: 38378H*L46; Class EZ: 38378H*L53; Class HE(1): 38378H*L61; Class IE: 38378H*L79; Class HK: 38378H*L87; Class IK: 38378H*L95; Class KE(1): 38378H*M29; Class KL: 38378H*M37; Class KN: 38378H*M45; Class YK: 38378H*M52; Class CG(1): 38378H*M60; Class CL: 38378H*M78; Class CN: 38378H*M86; Class CY: 38378H*M94; Class HC: 38378H*N28; Class IC: 38378H*N36; Class G(1): 38378H*N44; Class GH(1): 38378H*N51; Class GN(1): 38378H*N69; Class GY: 38378H*N77; Class GZ: 38378H*N85; Class HG(1): 38378H*N93; Class IG: 38378H*P26; Class EX(1): 38378H*P34; Class QX(1): 38378H*P42; Class ZN: 38378H*P59; Class R: 38378H*P67 10/30/2012 GNMA 2012-138 Issuing Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AB(1): 38378G*JX7; Class AI: 38378G*JY5; Class AQ: 38378G*JZ2; Class AU(1): 38378G*KA5; Class AY(1): 38378G*KB3; Class IK: 38378G*KC1; Class KA: 38378G*KD9; Class KI: 38378G*KE7; Class KC: 38378G*KF4; Class KD: 38378G*KG2; Class KF: 38378G*KH0; Class KS: 38378G*KJ6; Class PT: 38378G*KK3; Class IE: 38378G*KL1; Class IG: 38378G*KM9; Class KE: 38378G*KN7; Class KG: 38378G*KP2; Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-138 Pooling Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-146 Issuing Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 38378G*MX3; Class AI: 38378G*MY1; Class Z: 38378G*MZ8; Class EP: 38378G*NA2; Class IO: 38378G*NB0; Class PA(1): 38378G*NC8; Class UZ: 38378G*ND6; Class RR: 38378G*NE4 12/28/2012 GNMA 2012-146 Pooling Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*NE4 12/28/2012 GNMA Remic Trust 2012-153 Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class HF: 38378G*QL5; Class HS: 38378G*QM3; Class HZ(1): 38378G*QN1; Class TV(1): 38378G*QP6; Class ZH(1): 38378G*QQ4; Class QI: 38378G*QR2; Class R: 38378G*QS0 12/28/2012 GNMA 2013-023 Issuing Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AZ: 38378M*AA3; Class EN(1): 38378M*AB1; Class IP: 38378M*AC9; Class IT: 38378M*AD7; Class MJ(1): 38378M*AE5; Class MY(1): 38378M*AF2; Class NC(1): 38378M*AG0; Class PA: 38378M*AH8; Class PI: 38378M*AJ4; Class PY: 38378M*AK1; Class QV(1): 38378M*AL9; Class VQ(1): 38378M*AM7; Class ZQ(1): 38378M*AN5; Class CZ: 38378M*AP0; Class EH(1): 38378M*AQ8; Class EQ(1): 38378M*AR6; Class EY(1): 38378M*AS4; Class GV(1): 38378M*AT2; Class IO: 38378M*AU9; Class TV(1): 38378M*AV7; Class TZ(1): 38378M*AW5; Class VG(1): 38378M*AX3; Class VT(1): 38378M*AY1; Class ZG(1): 38378M*AZ8; Class BP(1): 38378M*BA2; Class DN(1): 38378M*BB0; Class TK(1): 38378M*BC8; Class ZC: 38378M*BD6; Class ZX: 38378M*BE4; Class W: 38378M*BF1; Class UV(1): 38378M*BG9; Class VU(1): 38378M*BH7; Class ZU(1): 38378M*BJ3; Class R: 38378M*BK0 02/28/2013 GNMA 2013-023 Pooling Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378M*BK0 02/28/2013 Morgan Stanley RE-REMIC Trust 2012-R1, GRANTOR TRUST Valerie Delgado, Vice President Citibank N. E-file state return only A. E-file state return only , as Trustee  17400 BROOKHURST, ST. E-file state return only , STE 207 FOUNTAIN VALLEY, CA 92708 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley RE-REMIC Trust 2012-R1, MASTER REMIC Valerie Delgado, Vice President Citibank N. E-file state return only A. E-file state return only , as Trustee  388 GREENWICH ST. E-file state return only , 14TH FL. E-file state return only  NEW YORK, NY 10013 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic I Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic II Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic III Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Re-REMIC 2013-R2 June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1-A: 61761Y*AA4; Class 1-B: 61761Y*AB2 02/15/2013 MSRR 2012-R4 Master Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 61761N*AA8; Class 1-B: 61761N*AB6; Class R: 61761N*AC4 12/14/2012 Nelnet Student Loan Trust 2013-1 Terry J. E-file state return only Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. E-file state return only A. E-file state return only  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033C*AA8; Class B: 64033C*AB6 01/31/2013 Nelnet Student Loan Trust 2013-2 Terry J. E-file state return only Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. E-file state return only A. E-file state return only  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033E*AA4; Class B: 64033E*AB2 02/28/2013 Ocwen Servicer Advance Receivables Trust June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S2*001; Class B-VF1: OCI3S2*002; Class C-VF1: OCI3S2*003; Class D-VF1: OCI3S2*004 02/15/2013 Ocwen Servicer Advance Receivables Trust II June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S3*001; Class B-VF1: OCI3S3*002; Class C-VF1: OCI3S3*003; Class D-VF1: OCI3S3*004 02/15/2013 RMAC REMIC TRUST, SERIES 2012-5 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/28/2012 RMAC REMIC TRUST, SERIES 2013-1 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/31/2012 RMAC REMIC TRUST, SERIES 2013-3 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 01/30/2013 Series RR 2012-1 Pass-Through Series Group 1 Tr Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 Series RR 2012-1 Pass-Through Series Group 2 Tr Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 SLM Student Loan Trust 2012-8 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447L*AA8; Class: 78447L*AB6; Class: U82828*AA9; Class: U82828*AB7 12/20/2012 SLM Private Education Loan Trust 2013-A Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447R*AA5; Class: 78447R*AB3; Class: 78447R*AC1; Class: 78447R*AD9; Class: U82924*AA6; Class: U82924*AB4; Class: U82924*AC2; Class: U82924*AD0 03/07/2013 SLM Student Loan Trust 2013-1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447M*AA6; Class: 78447M*AB4; Class: 78447M*AC2; Class: 78447M*AD0 02/14/2013 SLM Student Loan Trust 2013-R1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447P*AA9; Class: U82821*AA4 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-1 LINAS UDRYS SMBC NIKKO SECURITIES AMERICA, INC. E-file state return only  19001 S. E-file state return only WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-2 LINAS UDRYS BANK OF TOKYO MITSUBISHI - INVESTMENT BANKING DIVISION FOR THE AMERICAS  19001 S. E-file state return only WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 02/20/2013 UBS-Barclays Commercial Mortgage Trust 2012-C4 Lower-Tier Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays Commercial Mortgage Trust 2012-C4 Upper-Tier Remic Althea D. E-file state return only Wright, Vice President U. E-file state return only S. E-file state return only Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays CMT 2013-C5 June Pak, V. E-file state return only P. E-file state return only c/o 1761 E. E-file state return only St. E-file state return only Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A1: 90270Y*BC2; Class A2: 90270Y*BD0; Class A3: 90270Y*BE8; Class A4: 90270Y*BF5; Class AAB: 90270Y*BG3; Class AS: 90270Y*AA7; Class XA: 90270Y*AC3; Class XB: 90270Y*AE9; Class B: 90270Y*AG4; Class EC: 90270Y*AJ8; Class C: 90270Y*AL3; Class D: 90270Y*AN9; Class E: 90270Y*AQ2; Class F: 90270Y*AS8; Class G: 90270Y*AU3; Class V: 90270Y*AW9 02/28/2013 2012-001 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CZ: 3136A3*TV3; Class M: 3136A3*TW1; Class MN: 3136A3*TX9; Class FA: 3136A3*TY7; Class PA: 3136A3*TZ4; Class PF: 3136A3*UA7; Class ZA: 3136A3*UB5; Class PS: 3136A3*UC3; Class SA: 3136A3*UD1; Class G(4): 3136A3*UE9; Class GI(4): 3136A3*UF6; Class AE(5): 3136A3*UG4; Class AX(5): 3136A3*UH2; Class AI: 3136A3*UJ8; Class F: 3136A3*UK5; Class MA: 3136A3*UL3; Class ML: 3136A3*UM1; Class MZ: 3136A3*UN9; Class MI: 3136A3*UP4; Class S: 3136A3*UQ2; Class RG: 3136A3*UT6 01/30/2012 2012-031 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CF: 3136A5*HD1; Class CS: 3136A5*HE9; Class FT: 3136A5*HF6; Class MB(3): 3136A5*HG4; Class MN: 3136A5*HH2; Class MI(3): 3136A5*HJ8; Class ST: 3136A5*HK5; Class FA: 3136A5*HL3; Class FG: 3136A5*HM1; Class LA: 3136A5*HN9; Class LJ: 3136A5*HP4; Class LS(3): 3136A5*HQ2; Class LT(3): 3136A5*HR0; Class LI: 3136A5*HS8; Class SA: 3136A5*HT6; Class CZ: 3136A5*HU3; Class HP(3): 3136A5*HY1; Class PA(3): 3136A5*HW9; Class PI(3): 3136A5*HX7; Class : 3136A5*HY5; Class IH(3): 3136A5*HZ2; Class PI(3): 3136A5*JA5; Class TS: 3136A5*JB3; Class BG: 3136A5*JC1; Class FB: 3136A5*JD9; Class Z: 3136A5*JE7; Class BI: 3136A5*JF4; Class SB: 3136A5*JG2; Class NF: 3136A5*JH0; Class NL: 3136A5*JJ6; Class NP: 3136A5*JK3; Class NZ: 3136A5*JL1; Class NI: 3136A5*JM9; Class NS: 3136A5*JN7; Class DA: 3136A5*JP2; Class DC: 3136A5*JQ0; Class AL: 3136A5*JR8; Class AX(5): 3136A5*JS6; Class BX(6): 3136A5*JT4; Class HF(3): 3136A5*JU1; Class HS(3): 3136A5*JV9; Class A(3)(5): 3136A5*JW7; Class AG(3)(6): 3136A5*JX5; Class IO(3): 3136A5*JY3; Class IV(3): 3136A5*JZ0; Class RG: 3136A5*KC9 12/28/2012 2012-129 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class RL: 3136AA*DZ5 11/30/2012 2012-129 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class R: 3136AA*DY8 11/30/2012 2012-130 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class RL: 3136AA*GR0 11/30/2012 2012-130 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class R: 3136AA*GO2 11/30/2012 2012-131 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class RL: 3136AA*CF0 11/30/2012 2012-131 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class R: 3136AA*CE3 11/30/2012 2012-132 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class RL: 3136AA*NW1 11/30/2012 2012-132 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class R: 3136AA*NV3 11/30/2012 2012-133 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class RL: 3136AA*B53 11/30/2012 2012-133 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class R: 3136AA*B46 11/30/2012 2012-134 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class AD(2): 3136AA*PY5; Class AI(2): 3136AA*PZ2; Class BA: 3136AA*QA6; Class BC: 3136AA*QB4; Class BI: 3136AA*QC2; Class AL: 3136AA*QD0; Class VA(2): 3136AA*QE8; Class AV(2): 3136AA*QF5; Class ZA: 3136AA*QG3; Class FA(2): 3136AA*QH1; Class SA(2): 3136AA*QJ7; Class C(2): 3136AA*QK4; Class CI(2): 3136AA*QL2; Class AC(2): 3136AA*QM0; Class AX(2): 3136AA*QN8; Class XZ(2): 3136AA*QP3; Class HD: 3136AA*QQ1; Class HA: 3136AA*QR9; Class HE: 3136AA*QS7; Class HG: 3136AA*QT5; Class HB: 3136AA*QU2; Class HC: 3136AA*QV0; Class FC(2): 3136AA*QW8; Class SC(2): 3136AA*QX6; Class K(2): 3136AA*QY4; Class KI(2): 3136AA*QZ1; Class AJ(2): 3136AA*RA5; Class AK(2): 3136AA*RB3; Class AZ(2): 3136AA*RC1; Class ED: 3136AA*RD9; Class EG: 3136AA*RE7; Class EA: 3136AA*RF4; Class EB: 3136AA*RG2; Class EC: 3136AA*RH0; Class EO: 3136AA*RJ6; Class FK(2): 3136AA*RK3; Class SK(2): 3136AA*RL1; Class D(2): 3136AA*RM9; Class DI(2): 3136AA*RN7; Class VD(2): 3136AA*RP2; Class NV(2): 3136AA*RQ0; Class DZ(2): 3136AA*RR8; Class GH: 3136AA*RS6; Class GJ: 3136AA*RT4; Class GE: 3136AA*RU1; Class GA: 3136AA*RV9; Class GB: 3136AA*RW7; Class GC: 3136AA*RX5; Class FD(2): 3136AA*RY3; Class SD(2): 3136AA*RZ0; Class M(2): 3136AA*SA4; Class MI: 3136AA*SB2; Class CL(2): 3136AA*SC0; Class ZN(2): 3136AA*SD8; Class FS(2): 3136AA*SE6; Class SF(2): 3136AA*SF3; Class JB(2): 3136AA*SG1; Class JF(2): 3136AA*SH9; Class JS(2): 3136AA*SJ5; Class GY(2): 3136AA*SK2; Class JC(2): 3136AA*SL0; Class FJ(2): 3136AA*SM8; Class SJ(2): 3136AA*SN6; Class EY(2): 3136AA*SP1; Class UL(2): 3136AA*SQ9; Class IU(2): 3136AA*SR7; Class LT(2): 3136AA*SS5; Class LI(2): 3136AA*ST3; Class LY: 3136AA*SU0; Class IL: 3136AA*SV8; Class BH(2): 3136AA*SW6; Class HI(2): 3136AA*SX4; Class AT(2): 3136AA*SY2; Class AU(2): 3136AA*SZ9;