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Form 1040x 2009

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Form 1040x 2009

Form 1040x 2009 5. Form 1040x 2009   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Form 1040x 2009 Shared equity financing agreement. Form 1040x 2009 Donation of use of the property. Form 1040x 2009 Examples. Form 1040x 2009 Days used for repairs and maintenance. Form 1040x 2009 Days used as a main home before or after renting. Form 1040x 2009 Reporting Income and DeductionsNot used as a home. Form 1040x 2009 Used as a home but rented less than 15 days. Form 1040x 2009 Used as a home and rented 15 days or more. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 Only your rental expenses may deducted on Schedule E (Form 1040). Form 1040x 2009 Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Form 1040x 2009 You must also determine if the dwelling unit is considered a home. Form 1040x 2009 The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Form 1040x 2009 Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Form 1040x 2009 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. Form 1040x 2009 Dwelling unit. Form 1040x 2009   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Form 1040x 2009 It also includes all structures or other property belonging to the dwelling unit. Form 1040x 2009 A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Form 1040x 2009   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Form 1040x 2009 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. Form 1040x 2009 Example. Form 1040x 2009 You rent a room in your home that is always available for short-term occupancy by paying customers. Form 1040x 2009 You do not use the room yourself and you allow only paying customers to use the room. Form 1040x 2009 This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Form 1040x 2009 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. Form 1040x 2009 When dividing your expenses, follow these rules. Form 1040x 2009 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. Form 1040x 2009 (This rule does not apply when determining whether you used the unit as a home. Form 1040x 2009 ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Form 1040x 2009 Fair rental price. Form 1040x 2009   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. Form 1040x 2009 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. Form 1040x 2009   Ask yourself the following questions when comparing another property with yours. Form 1040x 2009 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. Form 1040x 2009 Example. Form 1040x 2009 Your beach cottage was available for rent from June 1 through August 31 (92 days). Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 Your family also used the cottage during the last 2 weeks of May (14 days). Form 1040x 2009 The cottage was not used at all before May 17 or after August 31. Form 1040x 2009 You figure the part of the cottage expenses to treat as rental expenses as follows. Form 1040x 2009 The cottage was used for rental a total of 85 days (92 − 7). Form 1040x 2009 The days it was available for rent but not rented (7 days) are not days of rental use. Form 1040x 2009 The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Form 1040x 2009 You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Form 1040x 2009 The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Form 1040x 2009 Your rental expenses are 85/99 (86%) of the cottage expenses. Form 1040x 2009 Note. Form 1040x 2009 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. Form 1040x 2009 Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Form 1040x 2009 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. Form 1040x 2009 If you have a net loss, you may not be able to deduct all of the rental expenses. Form 1040x 2009 See Dwelling Unit Used as a Home, next. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 See What is a day of personal use , later. Form 1040x 2009 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. Form 1040x 2009 Instead, count it as a day of personal use in applying both (1) and (2) above. Form 1040x 2009 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. Form 1040x 2009 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). Form 1040x 2009 However, see Days used as a main home before or after renting , later. Form 1040x 2009 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. Form 1040x 2009 Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Form 1040x 2009 ), and lineal descendants (children, grandchildren, etc. Form 1040x 2009 ). Form 1040x 2009 Anyone under an arrangement that lets you use some other dwelling unit. Form 1040x 2009 Anyone at less than a fair rental price. Form 1040x 2009 Main home. Form 1040x 2009   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. Form 1040x 2009 Shared equity financing agreement. Form 1040x 2009   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. Form 1040x 2009 Donation of use of the property. Form 1040x 2009   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. Form 1040x 2009 Examples. Form 1040x 2009   The following examples show how to determine if you have days of personal use. Form 1040x 2009 Example 1. Form 1040x 2009 You and your neighbor are co-owners of a condominium at the beach. Form 1040x 2009 Last year, you rented the unit to vacationers whenever possible. Form 1040x 2009 The unit was not used as a main home by anyone. Form 1040x 2009 Your neighbor used the unit for 2 weeks last year; you did not use it at all. Form 1040x 2009 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. Form 1040x 2009 Example 2. Form 1040x 2009 You and your neighbors are co-owners of a house under a shared equity financing agreement. Form 1040x 2009 Your neighbors live in the house and pay you a fair rental price. Form 1040x 2009 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. Form 1040x 2009 This is because your neighbors rent the house as their main home under a shared equity financing agreement. Form 1040x 2009 Example 3. Form 1040x 2009 You own a rental property that you rent to your son. Form 1040x 2009 Your son does not own any interest in this property. Form 1040x 2009 He uses it as his main home and pays you a fair rental price. Form 1040x 2009 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. Form 1040x 2009 Example 4. Form 1040x 2009 You rent your beach house to Rosa. Form 1040x 2009 Rosa rents her cabin in the mountains to you. Form 1040x 2009 You each pay a fair rental price. Form 1040x 2009 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. Form 1040x 2009 Example 5. Form 1040x 2009 You rent an apartment to your mother at less than a fair rental price. Form 1040x 2009 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. Form 1040x 2009 Days used for repairs and maintenance. Form 1040x 2009   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. Form 1040x 2009 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. Form 1040x 2009 Example. Form 1040x 2009 Corey owns a cabin in the mountains that he rents for most of the year. Form 1040x 2009 He spends a week at the cabin with family members. Form 1040x 2009 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. Form 1040x 2009 Corey's family members, however, work substantially full time on the cabin each day during the week. Form 1040x 2009 The main purpose of being at the cabin that week is to do maintenance work. Form 1040x 2009 Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Form 1040x 2009 Days used as a main home before or after renting. Form 1040x 2009   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. Form 1040x 2009 Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Form 1040x 2009 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. Form 1040x 2009 However, this special rule does not apply when dividing expenses between rental and personal use. Form 1040x 2009 See Property Changed to Rental Use in chapter 4. Form 1040x 2009 Example 1. Form 1040x 2009 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. Form 1040x 2009 You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Form 1040x 2009 On June 1, 2013, you moved back into your old house. Form 1040x 2009 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. Form 1040x 2009 Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Form 1040x 2009 Example 2. Form 1040x 2009 On January 31, you moved out of the condominium where you had lived for 3 years. Form 1040x 2009 You offered it for rent at a fair rental price beginning on February 1. Form 1040x 2009 You were unable to rent it until April. Form 1040x 2009 On September 15, you sold the condominium. Form 1040x 2009 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. Form 1040x 2009 Examples. Form 1040x 2009   The following examples show how to determine whether you used your rental property as a home. Form 1040x 2009 Example 1. Form 1040x 2009 You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Form 1040x 2009 You rented the basement apartment at a fair rental price to college students during the regular school year. Form 1040x 2009 You rented to them on a 9-month lease (273 days). Form 1040x 2009 You figured 10% of the total days rented to others at a fair rental price is 27 days. Form 1040x 2009 During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Form 1040x 2009 Your basement apartment was used as a home because you used it for personal purposes for 30 days. Form 1040x 2009 Rent-free use by your brothers is considered personal use. Form 1040x 2009 Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Form 1040x 2009 Example 2. Form 1040x 2009 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). Form 1040x 2009 Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Form 1040x 2009 You figured 10% of the total days rented to others at a fair rental price is 3 days. Form 1040x 2009 The room was used as a home because you used it for personal purposes for 21 days. Form 1040x 2009 That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Form 1040x 2009 Example 3. Form 1040x 2009 You own a condominium apartment in a resort area. Form 1040x 2009 You rented it at a fair rental price for a total of 170 days during the year. Form 1040x 2009 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. Form 1040x 2009 Your family actually used the apartment for 10 of those days. Form 1040x 2009 Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Form 1040x 2009 You figured 10% of the total days rented to others at a fair rental price is 16 days. Form 1040x 2009 Your family also used the apartment for 7 other days during the year. Form 1040x 2009 You used the apartment as a home because you used it for personal purposes for 17 days. Form 1040x 2009 That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Form 1040x 2009 Minimal rental use. Form 1040x 2009   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. Form 1040x 2009 See Used as a home but rented less than 15 days, later, for more information. Form 1040x 2009 Limit on deductions. Form 1040x 2009   Renting a dwelling unit that is considered a home is not a passive activity. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 Any expenses carried forward to the next year will be subject to any limits that apply for that year. Form 1040x 2009 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. Form 1040x 2009   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Form 1040x 2009 Reporting Income and Deductions Property not used for personal purposes. Form 1040x 2009   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Form 1040x 2009 Property used for personal purposes. Form 1040x 2009   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. Form 1040x 2009 Not used as a home. Form 1040x 2009   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Form 1040x 2009 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 . Form 1040x 2009 The expenses for personal use are not deductible as rental expenses. Form 1040x 2009   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Form 1040x 2009 Used as a home but rented less than 15 days. Form 1040x 2009   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). Form 1040x 2009 You are not required to report the rental income and rental expenses from this activity. Form 1040x 2009 The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Form 1040x 2009 See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Form 1040x 2009 Used as a home and rented 15 days or more. Form 1040x 2009   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. Form 1040x 2009 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 . Form 1040x 2009 The expenses for personal use are not deductible as rental expenses. Form 1040x 2009   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. Form 1040x 2009 You do not need to use Worksheet 5-1. Form 1040x 2009   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Form 1040x 2009 To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Form 1040x 2009 Worksheet 5-1. Form 1040x 2009 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. Form 1040x 2009 Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Form 1040x 2009 ) 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. Form 1040x 2009 Rental Use Percentage A. Form 1040x 2009 Total days available for rent at fair rental price A. Form 1040x 2009       B. Form 1040x 2009 Total days available for rent (line A) but not rented B. Form 1040x 2009       C. Form 1040x 2009 Total days of rental use. Form 1040x 2009 Subtract line B from line A C. Form 1040x 2009       D. Form 1040x 2009 Total days of personal use (including days rented at less than fair rental price) D. Form 1040x 2009       E. Form 1040x 2009 Total days of rental and personal use. Form 1040x 2009 Add lines C and D E. Form 1040x 2009       F. Form 1040x 2009 Percentage of expenses allowed for rental. Form 1040x 2009 Divide line C by line E     F. Form 1040x 2009 . Form 1040x 2009 PART II. Form 1040x 2009 Allowable Rental Expenses 1. Form 1040x 2009 Enter rents received 1. Form 1040x 2009   2a. Form 1040x 2009 Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Form 1040x 2009       b. Form 1040x 2009 Enter the rental portion of real estate taxes b. Form 1040x 2009       c. Form 1040x 2009 Enter the rental portion of deductible casualty and theft losses (see instructions) c. Form 1040x 2009       d. Form 1040x 2009 Enter direct rental expenses (see instructions) d. Form 1040x 2009       e. Form 1040x 2009 Fully deductible rental expenses. Form 1040x 2009 Add lines 2a–2d. Form 1040x 2009 Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Form 1040x 2009   3. Form 1040x 2009 Subtract line 2e from line 1. Form 1040x 2009 If zero or less, enter -0- 3. Form 1040x 2009   4a. Form 1040x 2009 Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Form 1040x 2009       b. Form 1040x 2009 Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Form 1040x 2009       c. Form 1040x 2009 Carryover of operating expenses from 2012 worksheet c. Form 1040x 2009       d. Form 1040x 2009 Add lines 4a–4c d. Form 1040x 2009       e. Form 1040x 2009 Allowable expenses. Form 1040x 2009 Enter the smaller of line 3 or line 4d (see instructions) 4e. Form 1040x 2009   5. Form 1040x 2009 Subtract line 4e from line 3. Form 1040x 2009 If zero or less, enter -0- 5. Form 1040x 2009   6a. Form 1040x 2009 Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Form 1040x 2009       b. Form 1040x 2009 Enter the rental portion of depreciation of the dwelling unit b. Form 1040x 2009       c. Form 1040x 2009 Carryover of excess casualty losses and depreciation from 2012 worksheet c. Form 1040x 2009       d. Form 1040x 2009 Add lines 6a–6c d. Form 1040x 2009       e. Form 1040x 2009 Allowable excess casualty and theft losses and depreciation. Form 1040x 2009 Enter the smaller of  line 5 or line 6d (see instructions) 6e. Form 1040x 2009   PART III. Form 1040x 2009 Carryover of Unallowed Expenses to Next Year 7a. Form 1040x 2009 Operating expenses to be carried over to next year. Form 1040x 2009 Subtract line 4e from line 4d 7a. Form 1040x 2009   b. Form 1040x 2009 Excess casualty and theft losses and depreciation to be carried over to next year. Form 1040x 2009  Subtract line 6e from line 6d b. Form 1040x 2009   Worksheet 5-1 Instructions. Form 1040x 2009 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Form 1040x 2009 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. Form 1040x 2009 Line 2a. Form 1040x 2009 Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Form 1040x 2009 Do not include interest on a loan that did not benefit the dwelling unit. Form 1040x 2009 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. Form 1040x 2009 Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Form 1040x 2009 Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Form 1040x 2009   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. Form 1040x 2009 See the Schedule A instructions. Form 1040x 2009 However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Form 1040x 2009 See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Form 1040x 2009 Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Form 1040x 2009   Note. Form 1040x 2009 Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Form 1040x 2009 Instead, figure the personal portion on a separate Schedule A. Form 1040x 2009 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. Form 1040x 2009           Line 2c. Form 1040x 2009 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. Form 1040x 2009 To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Form 1040x 2009 If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Form 1040x 2009 On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Form 1040x 2009 Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Form 1040x 2009   Note. Form 1040x 2009 Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Form 1040x 2009 Instead, figure the personal portion on a separate Form 4684. Form 1040x 2009           Line 2d. Form 1040x 2009 Enter the total of your rental expenses that are directly related only to the rental activity. Form 1040x 2009 These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Form 1040x 2009 Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Form 1040x 2009           Line 2e. Form 1040x 2009 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. Form 1040x 2009 Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Form 1040x 2009           Line 4b. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Form 1040x 2009           Line 4e. Form 1040x 2009 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. Form 1040x 2009 *           Line 6a. Form 1040x 2009 To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Form 1040x 2009   A. Form 1040x 2009 Enter the amount from Form 4684, line 10       B. Form 1040x 2009 Enter the rental portion of line A       C. Form 1040x 2009 Enter the amount from line 2c of this worksheet       D. Form 1040x 2009 Subtract line C from line B. Form 1040x 2009 Enter the result here and on line 6a of this worksheet               Line 6e. Form 1040x 2009 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. Form 1040x 2009 * *Allocating the limited deduction. Form 1040x 2009 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. Form 1040x 2009 Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Form 1040x 2009 Prev  Up  Next   Home   More Online Publications
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You sign your electronic tax return by either using a Self-Select PIN for e-file for a completely paperless return, or by signing Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.See " If the return is electronic, how do I sign it?" for more information.

After you sign the return using a Self-Select PIN or Form 8453,the ERO transmits the return to the IRS or to a third-party transmitter who then forwards the entire electronic record to the IRS for processing. Once received at the IRS, the return is automatically checked by computers for errors and missing information. If it cannot be processed, it is sent back to the originating transmitter (usually the ERO) to clarify any necessary information. After correction, the transmitter retransmits the return to the IRS. Within 48 hours of electronically sending your return to IRS, the IRS sends an acknowledgment to the transmitter stating the return is accepted for processing. This is your proof of filing and assurance that the IRS has your return information. The Authorized IRS e-file Provider then sends Form 8453 to the IRS.

If due a refund, you can expect to receive it in approximately three weeks from the acknowledgment date - even faster with Direct Deposit (half the time as when filed on paper). If you owe tax, see "What if I owe Money?" for payment options available this year.

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Q. How will I know that the IRS really has my return?

A. The IRS lets your tax professional know that it has received your return information within 48 hours after electronically sending your return to IRS. If the IRS detects any errors, it sends an error message to the transmitter to correct and retransmit the return to the IRS. Only IRS e-file options offer this advantage.

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Q. If the return is electronic, how do I sign it?

A. The most convenient way for you to sign your electronic return is to use an electronic signature Personal Identification Number (PIN) -- and it's completely paperless!More information on signing your return electronically can be found at Choosing Your Own PIN, or your Tax Preparer can answer any questions you have about electronic signatures. If you do not choose to use one of the electronic signature methods, Self-Select PIN or Practitioner PIN, you must complete and sign the signature document, Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.

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Q. How accurate is IRS e-file?

A. IRS e-file returns are virtually error-proof with an error rate of less than one percent. IRS e-file greatly reduces the chance that you will get an error letter from the IRS.

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Q. What if I owe money?

A. Your tax professional can file your return electronically any time during the filing season; however, sending the payment for a balance due by April 15 is still your responsibility. You may file electronically as soon as you are ready and will receive a confirmation from the IRS within 48 hours of receipt of your return.

Electronic payment options are convenient, safe and secure methods for paying taxes. You can authorize an electronic funds withdrawal, or use a credit card. Payments can be made 24 hours a day, 7 days a week. All balance due payments, regardless of method of payment, must be authorized or sent to the IRS by April 15 to avoid late payment penalties or interest charges.

Electronic payment options provide an alternative to paying taxes by check or money order and saves you time and we acknowledge receipt of your tax return. If paying by check or money order, you must use Form 1040-V.

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Q. Can I e-file my state return with my Federal return at the same time?

A. Yes. Federal/State e-file, an extension of IRS e-file, is offered in 37 states and the District of Columbia. However, not all Authorized IRS e-file Providers provide this service. Your Authorized IRS e-file Provider can tell you if they participate in the Federal/State e-file program.

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Q. Is there a fee for IRS e-file?

A. The IRS does not charge a fee for electronic filing. Some Authorized IRS e-file Providers (EROs) charge a fee for providing this service to their clients while others may offer it free of charge. However, this fee cannot be based on any figure from the tax return. Fees vary depending upon the tax professional you choose and the specific services you request.

With IRS e-file you can prepare your own return and pay a professional only to transmit it electronically, or you can pay to have your return both prepared and transmitted. Whichever you choose, shop around for a tax professional who offers the services you need at an acceptable cost to you.

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Q. Who offers IRS e-file services?

A. Many tax professionals offer IRS e-file to their clients. To find a tax professional to file your return electronically, use the Authorized IRS e-file Provider Locator at the top of this page, or look in your local telephone directory under "Tax Return Preparation" for an "Authorized IRS e-file Provider" that meets your needs. Also, look for the "Authorized IRS e-file Provider" sign or decal in storefront windows.

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Page Last Reviewed or Updated: 22-Apr-2013

The Form 1040x 2009

Form 1040x 2009 11. Form 1040x 2009   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Form 1040x 2009 Generally, references to taxes on Form 720 include this fee. Form 1040x 2009 Specified health insurance policies. Form 1040x 2009   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Form 1040x 2009 00, multiplied by the average number of lives covered under the policy for that policy year. Form 1040x 2009 Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Form 1040x 2009 The actual count method. Form 1040x 2009 For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Form 1040x 2009 The snapshot method. Form 1040x 2009 For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Form 1040x 2009 The member months method. Form 1040x 2009 And, 4. Form 1040x 2009 The state form method. Form 1040x 2009 The member months data and the data reported on state forms are based on the calendar year. Form 1040x 2009 To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Form 1040x 2009 For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Form 1040x 2009 Applicable self-insured health plans. Form 1040x 2009   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Form 1040x 2009 00, multiplied by the average number of lives covered under the plan for that plan year. Form 1040x 2009 Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Form 1040x 2009 Actual count method. Form 1040x 2009 Snapshot method. Form 1040x 2009 Form 5500 method. Form 1040x 2009 However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Form 1040x 2009 Reporting and paying the fee. Form 1040x 2009   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Form 1040x 2009 If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Form 1040x 2009 If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Form 1040x 2009 30)), do not make an entry on the line for IRS No. Form 1040x 2009 133 on those filings. Form 1040x 2009   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Form 1040x 2009   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Form 1040x 2009 See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Form 1040x 2009 More information. Form 1040x 2009   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Form 1040x 2009 D. Form 1040x 2009 9602, which is on page 746 of I. Form 1040x 2009 R. Form 1040x 2009 B. Form 1040x 2009 2012-52 at www. Form 1040x 2009 irs. Form 1040x 2009 gov/pub/irs-irbs/irb12-52. Form 1040x 2009 pdf. Form 1040x 2009 Prev  Up  Next   Home   More Online Publications