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Free Irs Efile

Free irs efile Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Entrance Hall This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Living Room This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Dining Room This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Kitchen This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Den This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Bedrooms This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Bathrooms This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Recreation Room This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Laundry and Basement This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Garage This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Sporting Equipment This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Men's Clothing This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Women's Clothing This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Children's Clothing This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Jewelry This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Electrical Appliances This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Linens This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Miscellaneous This image is too large to be displayed in the current screen. Free irs efile Please click the link to view the image. Free irs efile Motor Vehicles Schedule 20. Free irs efile Home (Excluding Contents) Note. Free irs efile If you used the entire property as your home, fill out only column (a). Free irs efile If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Free irs efile 1. Free irs efile Description of property (Show location and date acquired. Free irs efile )     (a)  Personal Part (b)  Business/Rental Part 2. Free irs efile Cost or other (adjusted) basis of property (from Worksheet A)     3. Free irs efile Insurance or other reimbursement Note. Free irs efile If line 2 is more than line 3, skip line 4. Free irs efile If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Free irs efile     4. Free irs efile Gain from casualty. Free irs efile If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Free irs efile But see Next below line 9. Free irs efile     5. Free irs efile Fair market value before casualty     6. Free irs efile Fair market value after casualty     7. Free irs efile Decrease in fair market value. Free irs efile Subtract line 6 from line 5. Free irs efile     8. Free irs efile Enter the smaller of line 2 or line 7 Note for business/rental part. Free irs efile If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Free irs efile     9. Free irs efile Subtract line 3 from line 8. Free irs efile If zero or less, enter -0-. Free irs efile     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Free irs efile Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Free irs efile Worksheet A. Free irs efile Cost or Other (Adjusted) Basis Caution. Free irs efile See the Worksheet A Instructions before you use this worksheet. Free irs efile         (a) Personal Part (b) Business/Rental Part 1. Free irs efile   Enter the purchase price of the home damaged or destroyed. Free irs efile (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Free irs efile ) 1. Free irs efile     2. Free irs efile   Seller paid points for home bought after 1990. Free irs efile Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Free irs efile     3. Free irs efile   Subtract line 2 from line 1 3. Free irs efile     4. Free irs efile   Settlement fees or closing costs. Free irs efile (See Settlement costs in Publication 551. Free irs efile ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Free irs efile         a. Free irs efile Abstract and recording fees 4a. Free irs efile       b. Free irs efile Legal fees (including fees for title search and preparing documents) 4b. Free irs efile       c. Free irs efile Survey fees 4c. Free irs efile       d. Free irs efile Title insurance 4d. Free irs efile       e. Free irs efile Transfer or stamp taxes 4e. Free irs efile       f. Free irs efile Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Free irs efile       g. Free irs efile Other 4g. Free irs efile     5. Free irs efile   Add lines 4a through 4g 5. Free irs efile     6. Free irs efile   Cost of additions and improvements. Free irs efile (See Increases to Basis in Publication 551. Free irs efile ) Do not include any additions and improvements included on line 1 6. Free irs efile     7. Free irs efile   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Free irs efile     8. Free irs efile   Other increases to basis 8. Free irs efile     9. Free irs efile   Add lines 3, 5, 6, 7, and 8 9. Free irs efile     10. Free irs efile   Depreciation allowed or allowable, related to the business use or rental of the home 10. Free irs efile 0   11. Free irs efile   Other decreases to basis (See Decreases to Basis in Publication 551. Free irs efile ) 11. Free irs efile     12. Free irs efile   Add lines 10 and 11 12. Free irs efile     13. Free irs efile   Cost or other (adjusted) basis of home damaged or destroyed. Free irs efile Subtract line 12 from line 9. Free irs efile Enter here and on Schedule 20, line 2 13. Free irs efile     Worksheet A Instructions. Free irs efile If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Free irs efile DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Free irs efile IF. Free irs efile . Free irs efile . Free irs efile   THEN. Free irs efile . Free irs efile . Free irs efile you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Free irs efile 1 skip lines 1–4 of the worksheet. Free irs efile 2 find your basis using the rules under Inherited Property in Publication 551. Free irs efile Enter this amount on line 5 of the worksheet. Free irs efile 3 fill out lines 6–13 of the worksheet. Free irs efile you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Free irs efile 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Free irs efile 3 fill out the rest of the worksheet. Free irs efile you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Free irs efile (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Free irs efile ) 2 fill out the rest of the worksheet. Free irs efile you built your home 1 add the purchase price of the land and the cost of building the home. Free irs efile Enter that total on line 1 of the worksheet. Free irs efile (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Free irs efile ) 2 fill out the rest of the worksheet. Free irs efile you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Free irs efile 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Free irs efile 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Free irs efile you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Free irs efile   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Free irs efile 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Free irs efile 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Free irs efile you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Free irs efile 2 multiply the amount on line 13 of that worksheet by 50% (0. Free irs efile 50) to get the adjusted basis of your half-interest at the time of the transfer. Free irs efile 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Free irs efile 50). Free irs efile Generally, this is the basis of the half-interest that your spouse owned. Free irs efile 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Free irs efile 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Free irs efile you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Free irs efile 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Free irs efile Worksheet A Instructions. Free irs efile (Continued) IF. Free irs efile . Free irs efile . Free irs efile   THEN. Free irs efile . Free irs efile . Free irs efile you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Free irs efile 2 multiply the amount on line 13 of that worksheet by 50% (0. Free irs efile 50) to get the adjusted basis of your half-interest on the date of death. Free irs efile 3 figure the basis for the half-interest owned by your spouse. Free irs efile This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Free irs efile (The basis in your half will remain one-half of the adjusted basis determined in step 2. Free irs efile ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Free irs efile 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Free irs efile you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Free irs efile 2 enter the amount of your basis on line 5 of the worksheet. Free irs efile Generally, this is the fair market value of the home at the time of death. Free irs efile (But see Community Property in Publication 551 for special rules. Free irs efile ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Free irs efile you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Free irs efile 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Free irs efile 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Free irs efile This is the basis for the co-owner's part-interest. Free irs efile 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Free irs efile 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Free irs efile your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Free irs efile 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Free irs efile the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Free irs efile   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Free irs efile the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Free irs efile you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Free irs efile none of these items apply   fill out the entire worksheet. Free irs efile Prev  Up  Next   Home   More Online Publications
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The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers.

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The Free Irs Efile

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