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Filing 1040nr Online

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Filing 1040nr online Publication 334 - Additional Material Prev  Up  Next   Home   More Online Publications
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Talk to Your Pharmacist

Your pharmacist oversees an important part of your health care by providing the medications prescribed by other health care professionals. It’s important that you are proactive and communicate honestly with your pharmacist. Topics you should discuss with your pharmacist include:

  • What other medications you take
  • Whether you have allergic reactions to any medications
  • Whether there is a generic version of the medication you can take instead
  • Any questions about the medication you are receiving. Review and discuss information on your patient insert.
  • Whether there is a risk that your medications don’t mix well with each other
  • Whether there any side effects to the medications

Remember to finish your entire prescription, since some illnesses require treatment to continue past the time when symptoms go away. Make certain that your pharmacy has your current health and prescription insurance on record so you get the best price possible. If you have difficulty paying for your medications, contact the manufacturer; some pharmaceutical companies have patient assistance programs to help you afford your medication.

Online Pharmacies

An increasing number of consumers are replacing a trip to the pharmacy with a trip on the Internet. While there are online pharmacies that provide legitimate prescription services, there are also some questionable sites that make buying medicines online risky. Do business only with a licensed U.S. pharmacy. Check with the National Association of Boards of Pharmacy to determine whether the site is licensed and in good standing. There are a few clues you can use to determine whether an online pharmacy is licensed, such as the website does not:

  • identify the organization or company sponsoring the site.
  • include a U.S. address and telephone number for the company.

An online pharmacy should offer you access to a registered pharmacist who can answer any questions you might have about drug interactions, side effects, and other safety precautions. Be wary of sites that:

  • Sell drugs without a prescription
  • Sell drugs not approved by the FDA
  • Advertise quick cures
  • Tell stories of "amazing results"
  • Claims that the medical profession has tried to keep the product from the public

If you suspect a site is not a licensed pharmacy, report it and any complaints to the U.S. Food and Drug Administration.

The Filing 1040nr Online

Filing 1040nr online 1. Filing 1040nr online   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Filing 1040nr online Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Filing 1040nr online The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. Filing 1040nr online If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). Filing 1040nr online Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Filing 1040nr online Rental income is any payment you receive for the use or occupation of property. Filing 1040nr online In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Filing 1040nr online When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. Filing 1040nr online Most individual taxpayers use the cash method. Filing 1040nr online Cash method. Filing 1040nr online   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. Filing 1040nr online You constructively receive income when it is made available to you, for example, by being credited to your bank account. Filing 1040nr online Accrual method. Filing 1040nr online    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Filing 1040nr online You generally deduct your expenses when you incur them, rather than when you pay them. Filing 1040nr online More information. Filing 1040nr online   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Filing 1040nr online Types of Income The following are common types of rental income. Filing 1040nr online Advance rent. Filing 1040nr online   Advance rent is any amount you receive before the period that it covers. Filing 1040nr online Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Filing 1040nr online Example. Filing 1040nr online On March 18, 2013, you signed a 10-year lease to rent your property. Filing 1040nr online During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Filing 1040nr online You must include $19,200 in your rental income in the first year. Filing 1040nr online Canceling a lease. Filing 1040nr online   If your tenant pays you to cancel a lease, the amount you receive is rent. Filing 1040nr online Include the payment in your income in the year you receive it regardless of your method of accounting. Filing 1040nr online Expenses paid by tenant. Filing 1040nr online   If your tenant pays any of your expenses, those payments are rental income. Filing 1040nr online Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Filing 1040nr online For more information, see Rental Expenses , later. Filing 1040nr online Example 1. Filing 1040nr online Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Filing 1040nr online Under the terms of the lease, your tenant does not have to pay this bill. Filing 1040nr online Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Filing 1040nr online You can deduct the utility payment made by your tenant as a rental expense. Filing 1040nr online Example 2. Filing 1040nr online While you are out of town, the furnace in your rental property stops working. Filing 1040nr online Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Filing 1040nr online Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Filing 1040nr online You can deduct the repair payment made by your tenant as a rental expense. Filing 1040nr online Property or services. Filing 1040nr online   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. Filing 1040nr online   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Filing 1040nr online Example. Filing 1040nr online Your tenant is a house painter. Filing 1040nr online He offers to paint your rental property instead of paying 2 months rent. Filing 1040nr online You accept his offer. Filing 1040nr online Include in your rental income the amount the tenant would have paid for 2 months rent. Filing 1040nr online You can deduct that same amount as a rental expense for painting your property. Filing 1040nr online Security deposits. Filing 1040nr online   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Filing 1040nr online But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Filing 1040nr online    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Filing 1040nr online Include it in your income when you receive it. Filing 1040nr online Other Sources of Rental Income Lease with option to buy. Filing 1040nr online   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. Filing 1040nr online If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. Filing 1040nr online Part interest. Filing 1040nr online   If you own a part interest in rental property, you must report your part of the rental income from the property. Filing 1040nr online Rental of property also used as your home. Filing 1040nr online   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Filing 1040nr online However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Filing 1040nr online See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Filing 1040nr online Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. Filing 1040nr online Personal use of rental property. Filing 1040nr online   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Filing 1040nr online Also, your rental expense deductions may be limited. Filing 1040nr online See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Filing 1040nr online Part interest. Filing 1040nr online   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Filing 1040nr online Example. Filing 1040nr online Roger owns a one-half undivided interest in a rental house. Filing 1040nr online Last year he paid $968 for necessary repairs on the property. Filing 1040nr online Roger can deduct $484 (50% × $968) as a rental expense. Filing 1040nr online He is entitled to reimbursement for the remaining half from the co-owner. Filing 1040nr online When To Deduct You generally deduct your rental expenses in the year you pay them. Filing 1040nr online If you use the accrual method, see Publication 538 for more information. Filing 1040nr online Types of Expenses Listed below are the most common rental expenses. Filing 1040nr online Advertising. Filing 1040nr online Auto and travel expenses. Filing 1040nr online Cleaning and maintenance. Filing 1040nr online Commissions. Filing 1040nr online Depreciation. Filing 1040nr online Insurance. Filing 1040nr online Interest (other). Filing 1040nr online Legal and other professional fees. Filing 1040nr online Local transportation expenses. Filing 1040nr online Management fees. Filing 1040nr online Mortgage interest paid to banks, etc. Filing 1040nr online Points. Filing 1040nr online Rental payments. Filing 1040nr online Repairs. Filing 1040nr online Taxes. Filing 1040nr online Utilities. Filing 1040nr online Some of these expenses, as well as other less common ones, are discussed below. Filing 1040nr online Depreciation. Filing 1040nr online   Depreciation is a capital expense. Filing 1040nr online It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Filing 1040nr online   You can begin to depreciate rental property when it is ready and available for rent. Filing 1040nr online See Placed in Service under When Does Depreciation Begin and End in chapter 2. Filing 1040nr online Insurance premiums paid in advance. Filing 1040nr online   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Filing 1040nr online You cannot deduct the total premium in the year you pay it. Filing 1040nr online See chapter 6 of Publication 535 for information on deductible premiums. Filing 1040nr online Interest expense. Filing 1040nr online   You can deduct mortgage interest you pay on your rental property. Filing 1040nr online When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Filing 1040nr online Chapter 4 of Publication 535 explains mortgage interest in detail. Filing 1040nr online Expenses paid to obtain a mortgage. Filing 1040nr online   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Filing 1040nr online These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Filing 1040nr online Form 1098, Mortgage Interest Statement. Filing 1040nr online   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. Filing 1040nr online If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Filing 1040nr online Attach a statement to your return showing the name and address of the other person. Filing 1040nr online On the dotted line next to line 13, enter “See attached. Filing 1040nr online ” Legal and other professional fees. Filing 1040nr online   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. Filing 1040nr online For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Filing 1040nr online You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Filing 1040nr online Local benefit taxes. Filing 1040nr online   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Filing 1040nr online These charges are nondepreciable capital expenditures and must be added to the basis of your property. Filing 1040nr online However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Filing 1040nr online Local transportation expenses. Filing 1040nr online   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Filing 1040nr online However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Filing 1040nr online See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Filing 1040nr online   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Filing 1040nr online For 2013, the standard mileage rate for business use is 56. Filing 1040nr online 5 cents per mile. Filing 1040nr online For more information, see chapter 4 of Publication 463. Filing 1040nr online    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Filing 1040nr online In addition, you must complete Form 4562, Part V, and attach it to your tax return. Filing 1040nr online Pre-rental expenses. Filing 1040nr online   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Filing 1040nr online Rental of equipment. Filing 1040nr online   You can deduct the rent you pay for equipment that you use for rental purposes. Filing 1040nr online However, in some cases, lease contracts are actually purchase contracts. Filing 1040nr online If so, you cannot deduct these payments. Filing 1040nr online You can recover the cost of purchased equipment through depreciation. Filing 1040nr online Rental of property. Filing 1040nr online   You can deduct the rent you pay for property that you use for rental purposes. Filing 1040nr online If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Filing 1040nr online Travel expenses. Filing 1040nr online   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Filing 1040nr online You must properly allocate your expenses between rental and nonrental activities. Filing 1040nr online You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Filing 1040nr online The cost of improvements is recovered by taking depreciation. Filing 1040nr online For information on travel expenses, see chapter 1 of Publication 463. Filing 1040nr online    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Filing 1040nr online Uncollected rent. Filing 1040nr online   If you are a cash basis taxpayer, do not deduct uncollected rent. Filing 1040nr online Because you have not included it in your income, it is not deductible. Filing 1040nr online   If you use an accrual method, report income when you earn it. Filing 1040nr online If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Filing 1040nr online See chapter 10 of Publication 535 for more information about business bad debts. Filing 1040nr online Vacant rental property. Filing 1040nr online   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Filing 1040nr online However, you cannot deduct any loss of rental income for the period the property is vacant. Filing 1040nr online Vacant while listed for sale. Filing 1040nr online   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Filing 1040nr online If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Filing 1040nr online Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. Filing 1040nr online These charges are also called loan origination fees, maximum loan charges, or premium charges. Filing 1040nr online Any of these charges (points) that are solely for the use of money are interest. Filing 1040nr online Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. Filing 1040nr online The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Filing 1040nr online In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). Filing 1040nr online The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. Filing 1040nr online If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Filing 1040nr online De minimis OID. Filing 1040nr online   The OID is de minimis if it is less than one-fourth of 1% (. Filing 1040nr online 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). Filing 1040nr online   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. Filing 1040nr online On a constant-yield basis over the term of the loan. Filing 1040nr online On a straight line basis over the term of the loan. Filing 1040nr online In proportion to stated interest payments. Filing 1040nr online In its entirety at maturity of the loan. Filing 1040nr online You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. Filing 1040nr online Example. Filing 1040nr online Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. Filing 1040nr online The loan is to be repaid over 30 years. Filing 1040nr online During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Filing 1040nr online When the loan was made, she paid $1,500 in points to the lender. Filing 1040nr online The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Filing 1040nr online Carol determines that the points (OID) she paid are de minimis based on the following computation. Filing 1040nr online Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Filing 1040nr online 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Filing 1040nr online Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. Filing 1040nr online Under the straight line method, she can deduct $50 each year for 30 years. Filing 1040nr online Constant-yield method. Filing 1040nr online   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Filing 1040nr online   You figure your deduction for the first year in the following manner. Filing 1040nr online Determine the issue price of the loan. Filing 1040nr online If you paid points on the loan, the issue price generally is the difference between the principal and the points. Filing 1040nr online Multiply the result in (1) by the yield to maturity (defined later). Filing 1040nr online Subtract any qualified stated interest payments (defined later) from the result in (2). Filing 1040nr online This is the OID you can deduct in the first year. Filing 1040nr online Yield to maturity (YTM). Filing 1040nr online   This rate is generally shown in the literature you receive from your lender. Filing 1040nr online If you do not have this information, consult your lender or tax advisor. Filing 1040nr online In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. Filing 1040nr online Qualified stated interest (QSI). Filing 1040nr online   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. Filing 1040nr online Example—Year 1. Filing 1040nr online The facts are the same as in the previous example. Filing 1040nr online The yield to maturity on Carol's loan is 10. Filing 1040nr online 2467%, compounded annually. Filing 1040nr online She figured the amount of points (OID) she could deduct in 2013 as follows. Filing 1040nr online Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Filing 1040nr online 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. Filing 1040nr online To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Filing 1040nr online Then follow steps (2) and (3), earlier. Filing 1040nr online Example—Year 2. Filing 1040nr online Carol figured the deduction for 2014 as follows. Filing 1040nr online Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Filing 1040nr online 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Filing 1040nr online    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. Filing 1040nr online A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Filing 1040nr online However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. Filing 1040nr online Points when loan refinance is more than the previous outstanding balance. Filing 1040nr online   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Filing 1040nr online For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. Filing 1040nr online Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Filing 1040nr online Improvements. Filing 1040nr online   You must capitalize any expense you pay to improve your rental property. Filing 1040nr online An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Filing 1040nr online Betterments. Filing 1040nr online   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Filing 1040nr online Restoration. Filing 1040nr online   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Filing 1040nr online Adaptation. Filing 1040nr online   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Filing 1040nr online Separate the costs of repairs and improvements, and keep accurate records. Filing 1040nr online You will need to know the cost of improvements when you sell or depreciate your property. Filing 1040nr online The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Filing 1040nr online Table 1-1. Filing 1040nr online Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications