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Form 1040x Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Form 1040x Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Form 1040x Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Form 1040x , Basis in installment obligation. Form 1040x , Basis in installment obligation. Form 1040x Installment sale, Adjusted basis for installment sale purposes. Form 1040x Repossessed property, Basis in repossessed property. Form 1040x , Basis. Form 1040x Bond, Bond. Form 1040x Buyer's note, Buyer's note. Form 1040x C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Form 1040x D Dealer sales, special rule, Dealer sales. Form 1040x Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Form 1040x , Fair market value (FMV). Form 1040x Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Form 1040x 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Form 1040x Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Form 1040x , Schedule D (Form 1040). Form 1040x Free tax services, Free help with your tax return. Form 1040x G Gross profit percentage, Gross profit percentage. Form 1040x Gross profit, defined, Gross profit. Form 1040x Guarantee, Debt not payable on demand. Form 1040x H Help (see Tax help) I Installment obligation Defined, Installment obligation. Form 1040x Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Form 1040x Unstated, Installment income after 2013. Form 1040x Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Form 1040x L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Form 1040x Third-party, Third-party note. Form 1040x O Original issue discount, Installment income after 2013. Form 1040x P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Form 1040x Reporting sale to, Related person. Form 1040x Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Form 1040x Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Form 1040x Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Form 1040x Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Form 1040x Stock or securities, Stock or securities. Form 1040x Sales by dealers, Dealer sales. Form 1040x Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Form 1040x Selling price Defined, Selling price. Form 1040x Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Form 1040x T Tax help, How To Get Tax Help Third-party note, Third-party note. Form 1040x TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Form 1040x Prev Up Home More Online Publications
Changes to the 403(b) Pre-Approved Plan Program
Revenue Procedure 2014-28 extends the deadline for submitting 403(b) pre-approved plans under Revenue Procedure 2013-22 from April 30, 2014, to April 30, 2015.
In response to comments from plan sponsors and practitioners, Revenue Procedure 2014-28 also modifies the eligibility criteria under Revenue Procedure 2013-22 to allow more plan sponsors and employers to participate in the 403(b) pre-approved plan program.
The IRS established the 403(b) pre-approved plan program in Revenue Procedure 2013-22. Under the program, pre-approved sponsors of 403(b) plans may apply to the IRS for approval of a 403(b) prototype plan or a 403(b) volume submitter plan. Once approved, plan sponsors make the plan available to employers for adoption.
Revenue Procedure 2014-28 makes the following changes to Revenue Procedure 2013-22:
- Reduces the required number of employers expected to adopt a plan sponsor’s pre-approved plan from 30 to 15.
- Reduces the required number of plan sponsors required to use a mass submitter’s plan as their pre-approved plan on a word-for-word identical basis from 30 to 15.
- Changes the definition of a “minor modifier” by allowing a plan sponsor to make minor modifications to a mass submitter’s volume submitter plan as well as its prototype plan.
Page Last Reviewed or Updated: 25-Mar-2014
The Form 1040x
Form 1040x 3. Form 1040x Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). Form 1040x There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. Form 1040x There are also the limitations which may need to be applied if you have a net loss on Schedule E. Form 1040x There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. Form 1040x You may also have a gain or loss related to your rental property from a casualty or theft. Form 1040x This is considered separately from the income and expense information you report on Schedule E. Form 1040x Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). Form 1040x However, do not use that schedule to report a not-for-profit activity. Form 1040x See Not Rented for Profit , in chapter 4. Form 1040x There are also other rental situations in which forms other than Schedule E would be used. Form 1040x Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. Form 1040x , you normally report your rental income and expenses on Schedule E, Part I. Form 1040x List your total income, expenses, and depreciation for each rental property. Form 1040x Be sure to enter the number of fair rental and personal use days on line 2. Form 1040x If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. Form 1040x Complete lines 1 and 2 for each property. Form 1040x However, fill in lines 23a through 26 on only one Schedule E. Form 1040x On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. Form 1040x To find out if you need to attach Form 4562, see Form 4562 , later. Form 1040x If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. Form 1040x Form 6198, At-Risk Limitations. Form 1040x See At-Risk Rules , later. Form 1040x Also see Publication 925. Form 1040x Form 8582, Passive Activity Loss Limitations. Form 1040x See Passive Activity Limits , later. Form 1040x Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. Form 1040x If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. Form 1040x Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). Form 1040x Form 4562. Form 1040x You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. Form 1040x Otherwise, figure your depreciation on your own worksheet. Form 1040x You do not have to attach these computations to your return, but you should keep them in your records for future reference. Form 1040x See Publication 946 for information on preparing Form 4562. Form 1040x Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. Form 1040x Providing substantial services. Form 1040x If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Form 1040x Use Form 1065, U. Form 1040x S. Form 1040x Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). Form 1040x Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. Form 1040x For information, see Publication 334, Tax Guide for Small Business. Form 1040x Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. Form 1040x For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. Form 1040x Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Form 1040x This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. Form 1040x If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). Form 1040x You will not be required to file Form 1065 for any year the election is in effect. Form 1040x Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. Form 1040x If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. Form 1040x For more information on qualified joint ventures, go to IRS. Form 1040x gov and enter “qualified joint venture” in the search box. Form 1040x Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. Form 1040x You must consider these rules in the order shown below. Form 1040x Both are discussed in this section. Form 1040x At-risk rules. Form 1040x These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. Form 1040x This applies only if the real property was placed in service after 1986. Form 1040x Passive activity limits. Form 1040x Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. Form 1040x However, there are exceptions. Form 1040x At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. Form 1040x Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. Form 1040x In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. Form 1040x You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. Form 1040x Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. Form 1040x See Publication 925 for a discussion of the at-risk rules. Form 1040x Form 6198. Form 1040x If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. Form 1040x Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. Form 1040x For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. Form 1040x For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. Form 1040x Deductions or losses from passive activities are limited. Form 1040x You generally cannot offset income, other than passive income, with losses from passive activities. Form 1040x Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. Form 1040x Any excess loss or credit is carried forward to the next tax year. Form 1040x Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. Form 1040x For a detailed discussion of these rules, see Publication 925. Form 1040x Real estate professionals. Form 1040x If you are a real estate professional, complete line 43 of Schedule E. Form 1040x You qualify as a real estate professional for the tax year if you meet both of the following requirements. Form 1040x More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. Form 1040x You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. Form 1040x If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. Form 1040x For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. Form 1040x Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. Form 1040x You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. Form 1040x Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. Form 1040x However, you can count your spouse's participation in an activity in determining if you materially participated. Form 1040x Real property trades or businesses. Form 1040x A real property trade or business is a trade or business that does any of the following with real property. Form 1040x Develops or redevelops it. Form 1040x Constructs or reconstructs it. Form 1040x Acquires it. Form 1040x Converts it. Form 1040x Rents or leases it. Form 1040x Operates or manages it. Form 1040x Brokers it. Form 1040x Choice to treat all interests as one activity. Form 1040x If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. Form 1040x You can make this choice for any year that you qualify as a real estate professional. Form 1040x If you forgo making the choice for one year, you can still make it for a later year. Form 1040x If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. Form 1040x This is true even if you are not a real estate professional in any intervening year. Form 1040x (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. Form 1040x ) See the Instructions for Schedule E for information about making this choice. Form 1040x Material participation. Form 1040x Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. Form 1040x For details, see Publication 925 or the Instructions for Schedule C. Form 1040x Participating spouse. Form 1040x If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. Form 1040x Do this even if your spouse owns no interest in the activity or files a separate return for the year. Form 1040x Form 8582. Form 1040x You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. Form 1040x See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. Form 1040x If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. Form 1040x Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. Form 1040x Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Form 1040x Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. Form 1040x This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. Form 1040x Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. Form 1040x Example. Form 1040x Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. Form 1040x $2,000 of Jane's $3,500 loss offsets her passive income. Form 1040x The remaining $1,500 loss can be deducted from her $40,000 wages. Form 1040x The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. Form 1040x Active participation. Form 1040x You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Form 1040x Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. Form 1040x Example. Form 1040x Mike is single and had the following income and losses during the tax year: Salary $42,300 Dividends 300 Interest 1,400 Rental loss (4,000) The rental loss was from the rental of a house Mike owned. Form 1040x Mike had advertised and rented the house to the current tenant himself. Form 1040x He also collected the rents, which usually came by mail. Form 1040x All repairs were either made or contracted out by Mike. Form 1040x Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. Form 1040x Maximum special allowance. Form 1040x The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. Form 1040x If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. Form 1040x If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. Form 1040x Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. Form 1040x Modified adjusted gross income (MAGI). Form 1040x This is your adjusted gross income from Form 1040, U. Form 1040x S. Form 1040x Individual Income Tax Return, line 38, or Form 1040NR, U. Form 1040x S. Form 1040x Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. Form 1040x S. Form 1040x savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). Form 1040x Form 8582 not required. Form 1040x Do not complete Form 8582 if you meet all of the following conditions. Form 1040x Your only passive activities were rental real estate activities in which you actively participated. Form 1040x Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). Form 1040x If married filing separately, you lived apart from your spouse all year. Form 1040x You have no prior year unallowed losses from these (or any other passive) activities. Form 1040x You have no current or prior year unallowed credits from passive activities. Form 1040x Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). Form 1040x You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. Form 1040x If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. Form 1040x On lines 23a through 23e of your Schedule E, enter the applicable amounts. Form 1040x Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. Form 1040x You may be able to deduct the loss on your income tax return. Form 1040x Casualty. Form 1040x This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Form 1040x Such events include a storm, fire, or earthquake. Form 1040x Theft. Form 1040x This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. Form 1040x Gain from casualty or theft. Form 1040x It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. Form 1040x Generally, you must report this gain. Form 1040x However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. Form 1040x To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. Form 1040x In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. Form 1040x The cost of the replacement property must be equal to or more than the net insurance or other payment you received. Form 1040x More information. Form 1040x For information on business and nonbusiness casualty and theft losses, see Publication 547. Form 1040x How to report. Form 1040x If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. Form 1040x Follow the Instructions for Form 4684 for where to carry your net gain or loss. Form 1040x Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. Form 1040x In 2013, she rented it all 12 months for a monthly rental fee of $1,125. Form 1040x In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. Form 1040x Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. Form 1040x This means using the straight line method over a recovery period of 27. Form 1040x 5 years. Form 1040x She uses Table 2-2d to find her depreciation percentage. Form 1040x Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. Form 1040x For year 6, the rate is 3. Form 1040x 636%. Form 1040x Marie figures her net rental income or loss for the house as follows: Total rental income received ($1,125 × 12) $13,500 Minus: Expenses Mortgage interest $8,000 Fire insurance 250 Miscellaneous repairs 400 Real estate taxes 500 Maintenance 200 Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. Form 1040x 636%) 4,363 Net rental (loss) for house ($213) Marie had a net loss for the year. Form 1040x Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. Form 1040x Marie also meets all of the requirements for not having to file Form 8582. Form 1040x She uses Schedule E, Part I, to report her rental income and expenses. Form 1040x She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. Form 1040x Form 4562 is not required. Form 1040x Prev Up Next Home More Online Publications