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File Amended Tax Return 2012

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File Amended Tax Return 2012

File amended tax return 2012 5. File amended tax return 2012   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. File amended tax return 2012 Shared equity financing agreement. File amended tax return 2012 Donation of use of the property. File amended tax return 2012 Examples. File amended tax return 2012 Days used for repairs and maintenance. File amended tax return 2012 Days used as a main home before or after renting. File amended tax return 2012 Reporting Income and DeductionsNot used as a home. File amended tax return 2012 Used as a home but rented less than 15 days. File amended tax return 2012 Used as a home and rented 15 days or more. File amended tax return 2012 If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. File amended tax return 2012 In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. File amended tax return 2012 Only your rental expenses may deducted on Schedule E (Form 1040). File amended tax return 2012 Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). File amended tax return 2012 You must also determine if the dwelling unit is considered a home. File amended tax return 2012 The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. File amended tax return 2012 Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. File amended tax return 2012 There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. File amended tax return 2012 Dwelling unit. File amended tax return 2012   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. File amended tax return 2012 It also includes all structures or other property belonging to the dwelling unit. File amended tax return 2012 A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. File amended tax return 2012   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. File amended tax return 2012 Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. File amended tax return 2012 Example. File amended tax return 2012 You rent a room in your home that is always available for short-term occupancy by paying customers. File amended tax return 2012 You do not use the room yourself and you allow only paying customers to use the room. File amended tax return 2012 This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. File amended tax return 2012 Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. File amended tax return 2012 When dividing your expenses, follow these rules. File amended tax return 2012 Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. File amended tax return 2012 (This rule does not apply when determining whether you used the unit as a home. File amended tax return 2012 ) Any day that the unit is available for rent but not actually rented is not a day of rental use. File amended tax return 2012 Fair rental price. File amended tax return 2012   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. File amended tax return 2012 The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. File amended tax return 2012   Ask yourself the following questions when comparing another property with yours. File amended tax return 2012 Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. File amended tax return 2012 Example. File amended tax return 2012 Your beach cottage was available for rent from June 1 through August 31 (92 days). File amended tax return 2012 Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. File amended tax return 2012 The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. File amended tax return 2012 Your family also used the cottage during the last 2 weeks of May (14 days). File amended tax return 2012 The cottage was not used at all before May 17 or after August 31. File amended tax return 2012 You figure the part of the cottage expenses to treat as rental expenses as follows. File amended tax return 2012 The cottage was used for rental a total of 85 days (92 − 7). File amended tax return 2012 The days it was available for rent but not rented (7 days) are not days of rental use. File amended tax return 2012 The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. File amended tax return 2012 You used the cottage for personal purposes for 14 days (the last 2 weeks in May). File amended tax return 2012 The total use of the cottage was 99 days (14 days personal use + 85 days rental use). File amended tax return 2012 Your rental expenses are 85/99 (86%) of the cottage expenses. File amended tax return 2012 Note. File amended tax return 2012 When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. File amended tax return 2012 Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. File amended tax return 2012 Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. File amended tax return 2012 If you have a net loss, you may not be able to deduct all of the rental expenses. File amended tax return 2012 See Dwelling Unit Used as a Home, next. File amended tax return 2012 Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. File amended tax return 2012 You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. File amended tax return 2012 See What is a day of personal use , later. File amended tax return 2012 If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. File amended tax return 2012 Instead, count it as a day of personal use in applying both (1) and (2) above. File amended tax return 2012 What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. File amended tax return 2012 You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). File amended tax return 2012 However, see Days used as a main home before or after renting , later. File amended tax return 2012 A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. File amended tax return 2012 Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. File amended tax return 2012 ), and lineal descendants (children, grandchildren, etc. File amended tax return 2012 ). File amended tax return 2012 Anyone under an arrangement that lets you use some other dwelling unit. File amended tax return 2012 Anyone at less than a fair rental price. File amended tax return 2012 Main home. File amended tax return 2012   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. File amended tax return 2012 Shared equity financing agreement. File amended tax return 2012   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. File amended tax return 2012 Donation of use of the property. File amended tax return 2012   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. File amended tax return 2012 Examples. File amended tax return 2012   The following examples show how to determine if you have days of personal use. File amended tax return 2012 Example 1. File amended tax return 2012 You and your neighbor are co-owners of a condominium at the beach. File amended tax return 2012 Last year, you rented the unit to vacationers whenever possible. File amended tax return 2012 The unit was not used as a main home by anyone. File amended tax return 2012 Your neighbor used the unit for 2 weeks last year; you did not use it at all. File amended tax return 2012 Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. File amended tax return 2012 Example 2. File amended tax return 2012 You and your neighbors are co-owners of a house under a shared equity financing agreement. File amended tax return 2012 Your neighbors live in the house and pay you a fair rental price. File amended tax return 2012 Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. File amended tax return 2012 This is because your neighbors rent the house as their main home under a shared equity financing agreement. File amended tax return 2012 Example 3. File amended tax return 2012 You own a rental property that you rent to your son. File amended tax return 2012 Your son does not own any interest in this property. File amended tax return 2012 He uses it as his main home and pays you a fair rental price. File amended tax return 2012 Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. File amended tax return 2012 Example 4. File amended tax return 2012 You rent your beach house to Rosa. File amended tax return 2012 Rosa rents her cabin in the mountains to you. File amended tax return 2012 You each pay a fair rental price. File amended tax return 2012 You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. File amended tax return 2012 Example 5. File amended tax return 2012 You rent an apartment to your mother at less than a fair rental price. File amended tax return 2012 You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. File amended tax return 2012 Days used for repairs and maintenance. File amended tax return 2012   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. File amended tax return 2012 Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. File amended tax return 2012 Example. File amended tax return 2012 Corey owns a cabin in the mountains that he rents for most of the year. File amended tax return 2012 He spends a week at the cabin with family members. File amended tax return 2012 Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. File amended tax return 2012 Corey's family members, however, work substantially full time on the cabin each day during the week. File amended tax return 2012 The main purpose of being at the cabin that week is to do maintenance work. File amended tax return 2012 Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. File amended tax return 2012 Days used as a main home before or after renting. File amended tax return 2012   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. File amended tax return 2012 Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. File amended tax return 2012 You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. File amended tax return 2012 However, this special rule does not apply when dividing expenses between rental and personal use. File amended tax return 2012 See Property Changed to Rental Use in chapter 4. File amended tax return 2012 Example 1. File amended tax return 2012 On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. File amended tax return 2012 You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). File amended tax return 2012 On June 1, 2013, you moved back into your old house. File amended tax return 2012 The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. File amended tax return 2012 Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. File amended tax return 2012 Example 2. File amended tax return 2012 On January 31, you moved out of the condominium where you had lived for 3 years. File amended tax return 2012 You offered it for rent at a fair rental price beginning on February 1. File amended tax return 2012 You were unable to rent it until April. File amended tax return 2012 On September 15, you sold the condominium. File amended tax return 2012 The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. File amended tax return 2012 Examples. File amended tax return 2012   The following examples show how to determine whether you used your rental property as a home. File amended tax return 2012 Example 1. File amended tax return 2012 You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. File amended tax return 2012 You rented the basement apartment at a fair rental price to college students during the regular school year. File amended tax return 2012 You rented to them on a 9-month lease (273 days). File amended tax return 2012 You figured 10% of the total days rented to others at a fair rental price is 27 days. File amended tax return 2012 During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. File amended tax return 2012 Your basement apartment was used as a home because you used it for personal purposes for 30 days. File amended tax return 2012 Rent-free use by your brothers is considered personal use. File amended tax return 2012 Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). File amended tax return 2012 Example 2. File amended tax return 2012 You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). File amended tax return 2012 Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. File amended tax return 2012 You figured 10% of the total days rented to others at a fair rental price is 3 days. File amended tax return 2012 The room was used as a home because you used it for personal purposes for 21 days. File amended tax return 2012 That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). File amended tax return 2012 Example 3. File amended tax return 2012 You own a condominium apartment in a resort area. File amended tax return 2012 You rented it at a fair rental price for a total of 170 days during the year. File amended tax return 2012 For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. File amended tax return 2012 Your family actually used the apartment for 10 of those days. File amended tax return 2012 Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. File amended tax return 2012 You figured 10% of the total days rented to others at a fair rental price is 16 days. File amended tax return 2012 Your family also used the apartment for 7 other days during the year. File amended tax return 2012 You used the apartment as a home because you used it for personal purposes for 17 days. File amended tax return 2012 That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). File amended tax return 2012 Minimal rental use. File amended tax return 2012   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. File amended tax return 2012 See Used as a home but rented less than 15 days, later, for more information. File amended tax return 2012 Limit on deductions. File amended tax return 2012   Renting a dwelling unit that is considered a home is not a passive activity. File amended tax return 2012 Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. File amended tax return 2012 The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. File amended tax return 2012 Any expenses carried forward to the next year will be subject to any limits that apply for that year. File amended tax return 2012 This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. File amended tax return 2012   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. File amended tax return 2012 Reporting Income and Deductions Property not used for personal purposes. File amended tax return 2012   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. File amended tax return 2012 Property used for personal purposes. File amended tax return 2012   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. File amended tax return 2012 Not used as a home. File amended tax return 2012   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. File amended tax return 2012 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . File amended tax return 2012 The expenses for personal use are not deductible as rental expenses. File amended tax return 2012   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. File amended tax return 2012 Used as a home but rented less than 15 days. File amended tax return 2012   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). File amended tax return 2012 You are not required to report the rental income and rental expenses from this activity. File amended tax return 2012 The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). File amended tax return 2012 See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. File amended tax return 2012 Used as a home and rented 15 days or more. File amended tax return 2012   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. File amended tax return 2012 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . File amended tax return 2012 The expenses for personal use are not deductible as rental expenses. File amended tax return 2012   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. File amended tax return 2012 You do not need to use Worksheet 5-1. File amended tax return 2012   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. File amended tax return 2012 To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. File amended tax return 2012 Worksheet 5-1. File amended tax return 2012 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. File amended tax return 2012 Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . File amended tax return 2012 ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. File amended tax return 2012 Rental Use Percentage A. File amended tax return 2012 Total days available for rent at fair rental price A. File amended tax return 2012       B. File amended tax return 2012 Total days available for rent (line A) but not rented B. File amended tax return 2012       C. File amended tax return 2012 Total days of rental use. File amended tax return 2012 Subtract line B from line A C. File amended tax return 2012       D. File amended tax return 2012 Total days of personal use (including days rented at less than fair rental price) D. File amended tax return 2012       E. File amended tax return 2012 Total days of rental and personal use. File amended tax return 2012 Add lines C and D E. File amended tax return 2012       F. File amended tax return 2012 Percentage of expenses allowed for rental. File amended tax return 2012 Divide line C by line E     F. File amended tax return 2012 . File amended tax return 2012 PART II. File amended tax return 2012 Allowable Rental Expenses 1. File amended tax return 2012 Enter rents received 1. File amended tax return 2012   2a. File amended tax return 2012 Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. File amended tax return 2012       b. File amended tax return 2012 Enter the rental portion of real estate taxes b. File amended tax return 2012       c. File amended tax return 2012 Enter the rental portion of deductible casualty and theft losses (see instructions) c. File amended tax return 2012       d. File amended tax return 2012 Enter direct rental expenses (see instructions) d. File amended tax return 2012       e. File amended tax return 2012 Fully deductible rental expenses. File amended tax return 2012 Add lines 2a–2d. File amended tax return 2012 Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. File amended tax return 2012   3. File amended tax return 2012 Subtract line 2e from line 1. File amended tax return 2012 If zero or less, enter -0- 3. File amended tax return 2012   4a. File amended tax return 2012 Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. File amended tax return 2012       b. File amended tax return 2012 Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. File amended tax return 2012       c. File amended tax return 2012 Carryover of operating expenses from 2012 worksheet c. File amended tax return 2012       d. File amended tax return 2012 Add lines 4a–4c d. File amended tax return 2012       e. File amended tax return 2012 Allowable expenses. File amended tax return 2012 Enter the smaller of line 3 or line 4d (see instructions) 4e. File amended tax return 2012   5. File amended tax return 2012 Subtract line 4e from line 3. File amended tax return 2012 If zero or less, enter -0- 5. File amended tax return 2012   6a. File amended tax return 2012 Enter the rental portion of excess casualty and theft losses (see instructions) 6a. File amended tax return 2012       b. File amended tax return 2012 Enter the rental portion of depreciation of the dwelling unit b. File amended tax return 2012       c. File amended tax return 2012 Carryover of excess casualty losses and depreciation from 2012 worksheet c. File amended tax return 2012       d. File amended tax return 2012 Add lines 6a–6c d. File amended tax return 2012       e. File amended tax return 2012 Allowable excess casualty and theft losses and depreciation. File amended tax return 2012 Enter the smaller of  line 5 or line 6d (see instructions) 6e. File amended tax return 2012   PART III. File amended tax return 2012 Carryover of Unallowed Expenses to Next Year 7a. File amended tax return 2012 Operating expenses to be carried over to next year. File amended tax return 2012 Subtract line 4e from line 4d 7a. File amended tax return 2012   b. File amended tax return 2012 Excess casualty and theft losses and depreciation to be carried over to next year. File amended tax return 2012  Subtract line 6e from line 6d b. File amended tax return 2012   Worksheet 5-1 Instructions. File amended tax return 2012 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. File amended tax return 2012 Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. File amended tax return 2012 Line 2a. File amended tax return 2012 Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. File amended tax return 2012 Do not include interest on a loan that did not benefit the dwelling unit. File amended tax return 2012 For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. File amended tax return 2012 Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. File amended tax return 2012 Include the rental portion of this interest in the total you enter on line 2a of the worksheet. File amended tax return 2012   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. File amended tax return 2012 See the Schedule A instructions. File amended tax return 2012 However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. File amended tax return 2012 See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. File amended tax return 2012 Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. File amended tax return 2012   Note. File amended tax return 2012 Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. File amended tax return 2012 Instead, figure the personal portion on a separate Schedule A. File amended tax return 2012 If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. File amended tax return 2012           Line 2c. File amended tax return 2012 Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. File amended tax return 2012 To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. File amended tax return 2012 If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. File amended tax return 2012 On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. File amended tax return 2012 Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. File amended tax return 2012   Note. File amended tax return 2012 Do not file this Form 4684 or use it to figure your personal losses on Schedule A. File amended tax return 2012 Instead, figure the personal portion on a separate Form 4684. File amended tax return 2012           Line 2d. File amended tax return 2012 Enter the total of your rental expenses that are directly related only to the rental activity. File amended tax return 2012 These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. File amended tax return 2012 Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. File amended tax return 2012           Line 2e. File amended tax return 2012 You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. File amended tax return 2012 Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. File amended tax return 2012           Line 4b. File amended tax return 2012 On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. File amended tax return 2012 If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. File amended tax return 2012 Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). File amended tax return 2012           Line 4e. File amended tax return 2012 You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. File amended tax return 2012 *           Line 6a. File amended tax return 2012 To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. File amended tax return 2012   A. File amended tax return 2012 Enter the amount from Form 4684, line 10       B. File amended tax return 2012 Enter the rental portion of line A       C. File amended tax return 2012 Enter the amount from line 2c of this worksheet       D. File amended tax return 2012 Subtract line C from line B. File amended tax return 2012 Enter the result here and on line 6a of this worksheet               Line 6e. File amended tax return 2012 You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. File amended tax return 2012 * *Allocating the limited deduction. File amended tax return 2012 If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. File amended tax return 2012 Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. File amended tax return 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

The File Amended Tax Return 2012

File amended tax return 2012 Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. File amended tax return 2012 Cash method, Cash method. File amended tax return 2012 Change of method, Changing your accounting method. File amended tax return 2012 Constructive receipt of income, Cash method. File amended tax return 2012 , More information. File amended tax return 2012 Accrual method taxpayers, Accrual method. File amended tax return 2012 ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. File amended tax return 2012 Activities not for profit, Duplex. File amended tax return 2012 Additions to property, Additions or improvements to property. File amended tax return 2012 (see also Improvements) Basis, Increases to basis. File amended tax return 2012 , Additions or improvements. File amended tax return 2012 MACRS recovery period, Additions or improvements to property. File amended tax return 2012 Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. File amended tax return 2012 Security deposits, Security deposits. File amended tax return 2012 Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. File amended tax return 2012 How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. File amended tax return 2012 Personal use of rental property, Personal use of rental property. File amended tax return 2012 , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. 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File amended tax return 2012 Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. File amended tax return 2012 Deductions Capitalization of costs vs. File amended tax return 2012 , Deducting vs. File amended tax return 2012 capitalizing costs. File amended tax return 2012 Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. File amended tax return 2012 Increases to, Increases to basis. File amended tax return 2012 MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. File amended tax return 2012 effect on basis, Deducting vs. File amended tax return 2012 capitalizing costs. File amended tax return 2012 Local benefit taxes, Local benefit taxes. File amended tax return 2012 Mortgages, payments to obtain, Expenses paid to obtain a mortgage. File amended tax return 2012 Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. File amended tax return 2012 Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. File amended tax return 2012 Charitable contributions Use of property, Donation of use of the property. File amended tax return 2012 Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. File amended tax return 2012 Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. File amended tax return 2012 Constructive receipt of income, Cash method. File amended tax return 2012 , More information. File amended tax return 2012 Cooperative housing, Cooperative apartments. File amended tax return 2012 , Cooperatives, Dwelling unit. File amended tax return 2012 Cost basis, Cost Basis Credit reports, Settlement fees and other costs. File amended tax return 2012 Credits Residential energy credits, Decreases to basis. File amended tax return 2012 D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. File amended tax return 2012 Deductions Capitalizing costs vs. File amended tax return 2012 effect on basis, Deducting vs. File amended tax return 2012 capitalizing costs. File amended tax return 2012 Depreciation (see Depreciation) Limitations on, Form 4562. File amended tax return 2012 Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. File amended tax return 2012 Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. File amended tax return 2012 Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. File amended tax return 2012 MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. File amended tax return 2012 Rental expense, Depreciation. File amended tax return 2012 Rented property, Rented property. File amended tax return 2012 Section 179 deduction, Section 179 deduction. File amended tax return 2012 Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. File amended tax return 2012 Vacant rental property, Vacant rental property. File amended tax return 2012 Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. File amended tax return 2012 Fair rental price, Fair rental price. File amended tax return 2012 Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. File amended tax return 2012 Equipment rental expense, Rental of equipment. File amended tax return 2012 F Fair market value (FMV), Fair market value. File amended tax return 2012 Fair rental price, Dividing Expenses, Fair rental price. File amended tax return 2012 Fees Loan origination fees, Points, Settlement fees and other costs. File amended tax return 2012 Points (see Points) Settlement fees and other costs, Settlement fees and other costs. File amended tax return 2012 Tax return preparation fees, Legal and other professional fees. File amended tax return 2012 First-year expensing, Section 179 deduction. File amended tax return 2012 Form 1040 Not rented for profit income, Where to report. File amended tax return 2012 Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. File amended tax return 2012 Form 4684 Casualties and thefts, How to report. File amended tax return 2012 Form 4797 Sales of business property, How to report. File amended tax return 2012 Form 8582 Passive activity losses, Form 8582. File amended tax return 2012 , Form 8582 not required. File amended tax return 2012 Free tax services, Free help with your tax return. File amended tax return 2012 G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. File amended tax return 2012 Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. File amended tax return 2012 , How to report. File amended tax return 2012 General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. File amended tax return 2012 Use as rental property (see Use of home) I Improvements, Table 1-1. File amended tax return 2012 Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. File amended tax return 2012 Basis, Increases to basis. File amended tax return 2012 , Additions or improvements. File amended tax return 2012 Depreciation of rented property, Rented property. File amended tax return 2012 MACRS recovery period, Additions or improvements to property. File amended tax return 2012 Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. File amended tax return 2012 Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. File amended tax return 2012 Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. File amended tax return 2012 Title insurance, cost basis, Settlement fees and other costs. File amended tax return 2012 Interest payments, Interest expense. File amended tax return 2012 (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. File amended tax return 2012 Depreciation, Land. File amended tax return 2012 Leases Cancellation payments, Canceling a lease. File amended tax return 2012 Equipment leasing, Rental of equipment. File amended tax return 2012 Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. File amended tax return 2012 Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. File amended tax return 2012 Low or no interest, Loans with low or no interest. File amended tax return 2012 Origination fees, Points Local assessments, Assessments for local improvements. File amended tax return 2012 Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. File amended tax return 2012 Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. File amended tax return 2012 MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. File amended tax return 2012 MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. File amended tax return 2012 Residential rental property, Property Classes Under GDS, Residential rental property. File amended tax return 2012 Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File amended tax return 2012 Mortgages, Expenses paid to obtain a mortgage. File amended tax return 2012 Assumption of, cost basis, Assumption of a mortgage. File amended tax return 2012 Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. File amended tax return 2012 Interest, Interest expense. File amended tax return 2012 , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. File amended tax return 2012 Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. File amended tax return 2012 O Original issue discount (OID), Points, Loan or mortgage ends. File amended tax return 2012 P Part interest Expenses, Part interest. File amended tax return 2012 Income, Part interest. File amended tax return 2012 Passive activity Maximum special allowance, Maximum special allowance. File amended tax return 2012 Personal property Rental income from, Property or services. File amended tax return 2012 Personal use of rental property, Payments added to capital account. File amended tax return 2012 , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. File amended tax return 2012 Pre-rental expenses, Pre-rental expenses. File amended tax return 2012 Principal residence (see Home) Profit, property not rented for, Duplex. File amended tax return 2012 Property changed to rental use, Payments added to capital account. File amended tax return 2012 Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. File amended tax return 2012 Real estate taxes, Real estate taxes. File amended tax return 2012 Real property trades or businesses, Real property trades or businesses. File amended tax return 2012 Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. File amended tax return 2012 , Travel expenses. File amended tax return 2012 Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. File amended tax return 2012 Advance rent, Advance rent. File amended tax return 2012 Fair price, Fair rental price. File amended tax return 2012 Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. File amended tax return 2012 Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. File amended tax return 2012 Home, property also used as, Rental of property also used as your home. File amended tax return 2012 Improvements, Table 1-1. File amended tax return 2012 Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. File amended tax return 2012 Interest payments, Types of Expenses, Interest expense. File amended tax return 2012 Local transportation expenses, Types of Expenses, Local transportation expenses. File amended tax return 2012 Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. File amended tax return 2012 Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. File amended tax return 2012 Tax return preparation fees, Legal and other professional fees. File amended tax return 2012 Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. File amended tax return 2012 Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. File amended tax return 2012 Rental income Advance rent, Advance rent. File amended tax return 2012 Cancellation of lease payments, Canceling a lease. File amended tax return 2012 Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. File amended tax return 2012 Not rented for profit, Not Rented for Profit Part interest, Part interest. File amended tax return 2012 Property received from tenant, Property or services. File amended tax return 2012 Reporting, Accrual method. File amended tax return 2012 , Which Forms To Use Security deposit, Security deposits. File amended tax return 2012 Services received from tenant, Property or services. File amended tax return 2012 Uncollected rent, Uncollected rent. File amended tax return 2012 Used as home, Rental of property also used as your home. File amended tax return 2012 Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. File amended tax return 2012 Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. File amended tax return 2012 S Sale of property Expenses, Vacant while listed for sale. File amended tax return 2012 Gain or loss, Sale or exchange of rental property. File amended tax return 2012 , How to report. File amended tax return 2012 Main home, Sale of main home used as rental property. File amended tax return 2012 Section 179 deductions, Section 179 deduction. File amended tax return 2012 Security deposits, Security deposits. File amended tax return 2012 Settlement fees, Settlement fees and other costs. 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File amended tax return 2012 MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. File amended tax return 2012 Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. File amended tax return 2012 Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. File amended tax return 2012 Real estate taxes, Real estate taxes. File amended tax return 2012 Transfer taxes, Settlement fees and other costs. File amended tax return 2012 Theft losses, Theft. File amended tax return 2012 Title insurance, Settlement fees and other costs. File amended tax return 2012 Transfer taxes, Settlement fees and other costs. File amended tax return 2012 Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. File amended tax return 2012 Recordkeeping, Travel expenses. File amended tax return 2012 Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. File amended tax return 2012 U Uncollected rent Income, Uncollected rent. File amended tax return 2012 Use of home Before or after renting, Days used as a main home before or after renting. File amended tax return 2012 Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. File amended tax return 2012 Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. File amended tax return 2012 V Vacant rental property, Vacant rental property. File amended tax return 2012 Vacation homes Dwelling unit, Dwelling unit. File amended tax return 2012 Fair rental price, Fair rental price. File amended tax return 2012 Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. File amended tax return 2012 Prev  Up     Home   More Online Publications