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E file tax extension for free Publication 463 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionUsers of employer-provided vehicles. E file tax extension for free Volunteers. E file tax extension for free Ordering forms and publications. E file tax extension for free Tax questions. E file tax extension for free Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 463, such as legislation enacted after it was published, go to www. E file tax extension for free irs. E file tax extension for free gov/pub463. E file tax extension for free What's New Standard mileage rate. E file tax extension for free  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. E file tax extension for free Car expenses and use of the standard mileage rate are explained in chapter 4. E file tax extension for free Depreciation limits on cars, trucks, and vans. E file tax extension for free  For 2013, the first-year limit on the total depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). E file tax extension for free 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 tax extension for free Depreciation limits are explained in chapter 4. E file tax extension for free Section 179 deduction. E file tax extension for free  For 2013, the section 179 deduction limit on qualifying property purchases (including cars, trucks, and vans) is a total of $500,000 and the limit on those purchases at which the deduction begins to be phased out is $2,000,000. E file tax extension for free Section 179 Deduction is explained in chapter 4. E file tax extension for free Special depreciation allowance. E file tax extension for free  For 2013, the special (“bonus”) depreciation allowance on qualified property (including cars, trucks, and vans) remains at 50%. E file tax extension for free Special Depreciation Allowance is explained in chapter 4. E file tax extension for free Reminder Photographs of missing children. E file tax extension for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file tax extension for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file tax extension for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. E file tax extension for free Per diem rates. E file tax extension for free  The IRS no longer updates Publication 1542, Per Diem Rates (For Travel Within the Continental United States). E file tax extension for free Instead, current per diem rates may be found on the U. E file tax extension for free S. E file tax extension for free General Services Administration (GSA) website at www. E file tax extension for free gsa. E file tax extension for free gov/perdiem. E file tax extension for free Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. E file tax extension for free An ordinary expense is one that is common and accepted in your trade or business. E file tax extension for free A necessary expense is one that is helpful and appropriate for your business. E file tax extension for free An expense does not have to be required to be considered necessary. E file tax extension for free This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. E file tax extension for free Who should use this publication. E file tax extension for free   You should read this publication if you are an employee or a sole proprietor who has business-related travel, entertainment, gift, or transportation expenses. E file tax extension for free Users of employer-provided vehicles. E file tax extension for free   If an employer-provided vehicle was available for your use, you received a fringe benefit. E file tax extension for free Generally, your employer must include the value of the use or availability of the vehicle in your income. E file tax extension for free However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle). E file tax extension for free   A working condition fringe benefit is any property or service provided to you by your employer for which you could deduct the cost as an employee business expense if you had paid for it. E file tax extension for free   A qualified nonpersonal use vehicle is one that is not likely to be used more than minimally for personal purposes because of its design. E file tax extension for free See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4. E file tax extension for free   For information on how to report your car expenses that your employer did not provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6. E file tax extension for free Who does not need to use this publication. E file tax extension for free   Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to their tax form instructions and chapter 11 of Publication 535, Business Expenses, for information on deducting travel, meals, and entertainment expenses. E file tax extension for free   If you are an employee, you will not need to read this publication if all of the following are true. E file tax extension for free You fully accounted to your employer for your work-related expenses. E file tax extension for free You received full reimbursement for your expenses. E file tax extension for free Your employer required you to return any excess reimbursement and you did so. E file tax extension for free There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. E file tax extension for free If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. E file tax extension for free If you would like more information on reimbursements and accounting to your employer, see chapter 6 . E file tax extension for free    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. E file tax extension for free Volunteers. E file tax extension for free   If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. E file tax extension for free See Out-of-Pocket Expenses in Giving Services in Publication 526, Charitable Contributions, for information on the expenses you can deduct. E file tax extension for free Comments and suggestions. E file tax extension for free   We welcome your comments about this publication and your suggestions for future editions. E file tax extension for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file tax extension for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file tax extension for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file tax extension for free   You can send your comments from www. E file tax extension for free irs. E file tax extension for free gov/formspubs/. E file tax extension for free Click on “More Information” and then on “Comment on Tax Forms and Publications. E file tax extension for free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. E file tax extension for free Ordering forms and publications. E file tax extension for free   Visit www. E file tax extension for free irs. E file tax extension for free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. E file tax extension for free Internal Revenue Service 1201 N. E file tax extension for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file tax extension for free   If you have a tax question, check the information available on IRS. E file tax extension for free gov or call 1-800-829-1040. E file tax extension for free We cannot answer tax questions sent to either of the above addresses. E file tax extension for free Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 7, How To Get Tax Help , for information about getting these publications and forms. E file tax extension for free Prev  Up  Next   Home   More Online Publications
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Principal Reduction Alternative Under the Home Affordable Modification Program

Background


To help distressed homeowners lower their monthly mortgage payments, the U.S. Departments of the Treasury and of Housing and Urban Development established the Home Affordable Modification ProgramSM (HAMPSM) for mortgage loans that are not owned or guaranteed by Fannie Mae or Freddie Mac.

Under HAMP, a participating loan servicer must consider a sequence of modification steps for each eligible homeowner’s mortgage loan until the loan’s monthly payment is reduced to 31 percent of the homeowner’s verified monthly gross (pre-tax) income. Sometimes, a change in the mortgage loan’s interest rate is sufficient to reach the 31–percent target. Sometimes additional modification steps of term extension or forbearance are necessary as well. See the Home Affordable Modification Program (HAMP) page on the MakingHomeAffordable.gov website.

(For mortgage loans that are owned or guaranteed by Fannie Mae or Freddie Mac, eligible homeowners may be offered modifications under related programs also called “HAMP.” Because these related programs do not contain the principal reduction provision that these FAQs address, these FAQs use the term “HAMP” to refer only to the program for mortgage loans that are not owned or guaranteed by Fannie Mae or Freddie Mac.)

Since the last quarter of 2010, if a mortgage loan is being considered for a HAMP modification and if the ratio of the amount owed to the value of the home is greater than 115 percent, then the servicer must consider whether a Principal Reduction AlternativeSM (PRA) principal reduction should be effected as one part of the HAMP modification. See the Principal Reduction Alternative (PRA) page on the MakingHomeAffordable.gov website. 

For HAMP modifications that include a PRA principal reduction, the unpaid principal balance of the modified loan is divided into an interest-bearing principal amount and a non-interest-bearing PRA Forbearance Amount. If the homeowner then achieves a payment history that is sufficiently timely over a three-year period, the entire PRA Forbearance Amount is eventually reduced to zero. 

In connection with every HAMP modification of a loan that is not owned or guaranteed by Fannie Mae or Freddie Mac, to encourage participation in HAMP, the government provides incentives to the investor (that is, the holder of the loan), to the homeowner, and to the servicer. If a HAMP modification of such a mortgage loan includes a PRA principal reduction, the government makes additional incentive payments over three years to the investor. (These additional incentives are called “PRA investor incentive payments.”) The size of the PRA investor incentive payments depends not only on the amount of principal reduced but also on the loan-to-value ratio and the loan’s payment history before the HAMP modification. The PRA investor incentive payments range from 6% to 21% of the principal amount reduced.

For information on tax issues related to the Principal Reduction Alternative, see the questions and answers below.
 


Questions and Answers on Tax Issues Related to the Principal Reduction Alternative


Q1: If the government makes a PRA investor incentive payment to the holder of the mortgage loan, how is that payment analyzed for federal income tax purposes?

A1: The PRA investor incentive payment to the holder is treated as a payment on the loan by the government on behalf of the homeowner. 

Q2: Does a homeowner have income as a result of the government's having paid some of the homeowner’s mortgage loan by making a PRA investor incentive payment to the holder of the loan?

A2: No. This payment by the government on behalf of the homeowner is excludible from the homeowner’s income under the general welfare exclusion. Excluding this amount from the homeowner’s gross income is consistent with the treatment of Pay-for-Performance Success Payments, which are addressed in Revenue Ruling 2009–19

Q3: In a HAMP modification that includes a PRA principal reduction, the holder of the loan reduces the PRA Forbearance Amount by more than the PRA investor incentive payments (which are treated as payments on the loan on behalf of the homeowner). What federal income tax consequences for the homeowner result from that additional reduction by the holder?

A3: To the extent that the reduction in the PRA Forbearance Amount is more than the PRA investor incentive payments, the reduction is from the discharge of indebtedness. The full amount of this discharge of indebtedness is reported to the IRS and the homeowner on Form 1099–C, Cancellation of Debt, regardless of whether the homeowner may exclude any, or all, of it from gross income. See Questions 4 and 5 below for discussion of some exclusions that may apply.

Q4: Does the exclusion for qualified principal residence indebtedness apply to amounts discharged under a PRA principal reduction?

A4: The exclusion for qualified principal residence indebtedness may apply to a discharge of indebtedness under a PRA principal reduction if the amount discharged meets the criteria for qualified principal residence indebtedness. Under current law, this exclusion does not apply to discharges that occur after Dec. 31, 2013. For further discussion of the qualified principal residence exclusion, see the questions and answers on the The Mortgage Forgiveness Debt Relief Act and Debt Cancellation page.
 

Q5: Does the insolvency exclusion apply to amounts discharged under a PRA principal reduction?

A5: The insolvency exclusion may apply to a discharge of indebtedness under a PRA principal reduction to the extent that the taxpayer is insolvent when the discharge occurs. For further discussion of the insolvency exclusion, see page 4 of Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals).

 

Page Last Reviewed or Updated: 06-Feb-2014

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E file tax extension for free 6. E file tax extension for free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. E file tax extension for free Free help with your tax return. E file tax extension for free   You can get free help preparing your return nationwide from IRS-certified volunteers. E file tax extension for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. E file tax extension for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E file tax extension for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E file tax extension for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. E file tax extension for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. E file tax extension for free gov, download the IRS2Go app, or call 1-800-906-9887. E file tax extension for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file tax extension for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. E file tax extension for free aarp. E file tax extension for free org/money/taxaide or call 1-888-227-7669. E file tax extension for free For more information on these programs, go to IRS. 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E file tax extension for free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. E file tax extension for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. E file tax extension for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. E file tax extension for free Prev  Up  Next   Home   More Online Publications