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File 2013 State Taxes

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File 2013 State Taxes

File 2013 state taxes Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Appendix A Please click here for the text description of the image. File 2013 state taxes Table A-1 and A-2 Please click here for the text description of the image. File 2013 state taxes Table A-3 and A-4 Please click here for the text description of the image. File 2013 state taxes Table A-5 and A-6 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-7 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-8 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-8 (continued) This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-9 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-9 (continued) This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-10 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A–10 (continued) This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-11 Please click here for the text description of the image. File 2013 state taxes Table A-11 (continued) This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-12 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-12 (continued) This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-13, A-14 and A-14 (continued. File 2013 state taxes 1) Please click here for the text description of the image. File 2013 state taxes Table A-14 (continued. File 2013 state taxes 2) Please click here for the text description of the image. File 2013 state taxes Table A-15 Please click here for the text description of the image. File 2013 state taxes Table A-15 (continued) Please click here for the text description of the image. File 2013 state taxes Table A-16 Please click here for the text description of the image. File 2013 state taxes Table A-16 (continued) This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-17 Please click here for the text description of the image. File 2013 state taxes Table A-17 (continued) Please click here for the text description of the image. File 2013 state taxes Table A-18 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-18 (continued) This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table A-19 and Table A-20 Please click here for the text description of the image. File 2013 state taxes Quality Indian Reservation Property Tables Please click here for the text description of the image. File 2013 state taxes Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. File 2013 state taxes The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. File 2013 state taxes It is shown as Table B-1. File 2013 state taxes The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. File 2013 state taxes It is shown as Table B-2. File 2013 state taxes How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. File 2013 state taxes Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. File 2013 state taxes However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. File 2013 state taxes Use the tables in the order shown below to determine the recovery period of your depreciable property. File 2013 state taxes Table B-1. File 2013 state taxes   Check Table B-1 for a description of the property. File 2013 state taxes If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. File 2013 state taxes If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. File 2013 state taxes If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. File 2013 state taxes If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. File 2013 state taxes Tax-exempt use property subject to a lease. File 2013 state taxes   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). File 2013 state taxes Table B-2. File 2013 state taxes   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. File 2013 state taxes Property not in either table. File 2013 state taxes   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. File 2013 state taxes This property generally has a recovery period of 7 years for GDS or 12 years for ADS. File 2013 state taxes See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. File 2013 state taxes Residential rental property and nonresidential real property (also see Appendix A, Chart 2). File 2013 state taxes Qualified rent-to-own property. File 2013 state taxes A motorsport entertainment complex placed in service before January 1, 2014. File 2013 state taxes Any retail motor fuels outlet. File 2013 state taxes Any qualified leasehold improvement property placed in service before January 1, 2014. File 2013 state taxes Any qualified restaurant property placed in service before January 1, 2014. File 2013 state taxes Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. File 2013 state taxes Any water utility property. File 2013 state taxes Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. File 2013 state taxes Natural gas gathering and distribution lines placed in service after April 11, 2005. File 2013 state taxes Example 1. File 2013 state taxes Richard Green is a paper manufacturer. File 2013 state taxes During the year, he made substantial improvements to the land on which his paper plant is located. File 2013 state taxes He checks Table B-1 and finds land improvements under asset class 00. File 2013 state taxes 3. File 2013 state taxes He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. File 2013 state taxes 1, Manufacture of Pulp and Paper. File 2013 state taxes He uses the recovery period under this asset class because it specifically includes land improvements. File 2013 state taxes The land improvements have a 13-year class life and a 7-year recovery period for GDS. File 2013 state taxes If he elects to use ADS, the recovery period is 13 years. File 2013 state taxes If Richard only looked at Table B-1, he would select asset class 00. File 2013 state taxes 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. File 2013 state taxes Example 2. File 2013 state taxes Sam Plower produces rubber products. File 2013 state taxes During the year, he made substantial improvements to the land on which his rubber plant is located. File 2013 state taxes He checks Table B-1 and finds land improvements under asset class 00. File 2013 state taxes 3. File 2013 state taxes He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. File 2013 state taxes 1, Manufacture of Rubber Products. File 2013 state taxes Reading the headings and descriptions under asset class 30. File 2013 state taxes 1, Sam finds that it does not include land improvements. File 2013 state taxes Therefore, Sam uses the recovery period under asset class 00. File 2013 state taxes 3. File 2013 state taxes The land improvements have a 20-year class life and a 15-year recovery period for GDS. File 2013 state taxes If he elects to use ADS, the recovery period is 20 years. File 2013 state taxes Example 3. File 2013 state taxes Pam Martin owns a retail clothing store. File 2013 state taxes During the year, she purchased a desk and a cash register for use in her business. File 2013 state taxes She checks Table B-1 and finds office furniture under asset class 00. File 2013 state taxes 11. File 2013 state taxes Cash registers are not listed in any of the asset classes in Table B-1. File 2013 state taxes She then checks Table B-2 and finds her activity, retail store, under asset class 57. File 2013 state taxes 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. File 2013 state taxes This asset class does not specifically list office furniture or a cash register. File 2013 state taxes She looks back at Table B-1 and uses asset class 00. File 2013 state taxes 11 for the desk. File 2013 state taxes The desk has a 10-year class life and a 7-year recovery period for GDS. File 2013 state taxes If she elects to use ADS, the recovery period is 10 years. File 2013 state taxes For the cash register, she uses asset class 57. File 2013 state taxes 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. File 2013 state taxes The cash register has a 9-year class life and a 5-year recovery period for GDS. File 2013 state taxes If she elects to use the ADS method, the recovery period is 9 years. File 2013 state taxes This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-1 Please click here for the text description of the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 This image is too large to be displayed in the current screen. File 2013 state taxes Please click the link to view the image. File 2013 state taxes Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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The File 2013 State Taxes

File 2013 state taxes Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. File 2013 state taxes Tax-free exchange of rental property occasionally used for personal purposes. File 2013 state taxes Ordering forms and publications. File 2013 state taxes Tax questions. File 2013 state taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. File 2013 state taxes irs. File 2013 state taxes gov/pub527. File 2013 state taxes What's New Net Investment Income Tax (NIIT). File 2013 state taxes  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). File 2013 state taxes NIIT is a 3. File 2013 state taxes 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. File 2013 state taxes Net investment income may include rental income and other income from passive activities. File 2013 state taxes Use Form 8960, Net Investment Income Tax, to figure this tax. File 2013 state taxes For more information on NIIT, go to IRS. File 2013 state taxes gov and enter “Net Investment Income Tax” in the search box. File 2013 state taxes Reminders Photographs of missing children. File 2013 state taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2013 state taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2013 state taxes 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. File 2013 state taxes Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. File 2013 state taxes In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. File 2013 state taxes First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. File 2013 state taxes We will look at types of income and when each is reported, and at types of expenses and which are deductible. File 2013 state taxes Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. File 2013 state taxes Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. File 2013 state taxes Special rental situations are grouped together in chapter 4. File 2013 state taxes These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. File 2013 state taxes Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. File 2013 state taxes Sale or exchange of rental property. File 2013 state taxes   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. File 2013 state taxes Sale of main home used as rental property. File 2013 state taxes   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. File 2013 state taxes Tax-free exchange of rental property occasionally used for personal purposes. File 2013 state taxes   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. File 2013 state taxes   For information on the qualifying use standards, see Rev. File 2013 state taxes Proc. File 2013 state taxes 2008–16, 2008 IRB 547, at http://www. File 2013 state taxes irs. File 2013 state taxes gov/irb/2008-10_IRB/ar12. File 2013 state taxes html . File 2013 state taxes For more information on like-kind exchanges, see chapter 1 of Publication 544. File 2013 state taxes Comments and suggestions. File 2013 state taxes   We welcome your comments about this publication and your suggestions for future editions. File 2013 state taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2013 state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2013 state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2013 state taxes   You can send your comments from www. File 2013 state taxes irs. File 2013 state taxes gov/formspubs/. File 2013 state taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2013 state taxes   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. File 2013 state taxes Ordering forms and publications. File 2013 state taxes   Visit www. File 2013 state taxes irs. File 2013 state taxes 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. File 2013 state taxes Internal Revenue Service 1201 N. File 2013 state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2013 state taxes   If you have a tax question, check the information available on IRS. File 2013 state taxes gov or call 1-800-829-1040. File 2013 state taxes We cannot answer tax questions sent to either of the above addresses. File 2013 state taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. File 2013 state taxes Prev  Up  Next   Home   More Online Publications