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Free state income tax filing online 23. Free state income tax filing online   Interest Expense Table of Contents Introduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. Free state income tax filing online Mortgage proceeds used for business or investment. Free state income tax filing online Introduction This chapter discusses what interest expenses you can deduct. Free state income tax filing online Interest is the amount you pay for the use of borrowed money. Free state income tax filing online The following are types of interest you can deduct as itemized deductions on Schedule A (Form 1040). Free state income tax filing online Home mortgage interest, including certain points and mortgage insurance premiums. Free state income tax filing online Investment interest. Free state income tax filing online This chapter explains these deductions. Free state income tax filing online It also explains where to deduct other types of interest and lists some types of interest you cannot deduct. Free state income tax filing online Use Table 23-1 to find out where to get more information on various types of interest, including investment interest. Free state income tax filing online Useful Items - You may want to see: Publication 936 Home Mortgage Interest Deduction 550 Investment Income and Expenses Home Mortgage Interest Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). Free state income tax filing online The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. Free state income tax filing online You can deduct home mortgage interest if all the following conditions are met. Free state income tax filing online You file Form 1040 and itemize deductions on Schedule A (Form 1040). Free state income tax filing online The mortgage is a secured debt on a qualified home in which you have an ownership interest. Free state income tax filing online (Generally, your mortgage is a secured debt if you put your home up as collateral to protect the interest of the lender. Free state income tax filing online The term “qualified home” means your main home or second home. Free state income tax filing online For details, see Publication 936. Free state income tax filing online )  Both you and the lender must intend that the loan be repaid. Free state income tax filing online Amount Deductible In most cases, you can deduct all of your home mortgage interest. Free state income tax filing online How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds. Free state income tax filing online Fully deductible interest. Free state income tax filing online   If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. Free state income tax filing online (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category. Free state income tax filing online )   The three categories are as follows: Mortgages you took out on or before October 13, 1987 (called grandfathered debt). Free state income tax filing online Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately). Free state income tax filing online Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2). Free state income tax filing online The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home. Free state income tax filing online   See Part II of Publication 936 for more detailed definitions of grandfathered, home acquisition, and home equity debt. Free state income tax filing online    You can use Figure 23-A to check whether your home mortgage interest is fully deductible. Free state income tax filing online Figure 23-A. Free state income tax filing online Is My Home Mortgage Interest Fully Deductible? Please click here for the text description of the image. Free state income tax filing online Figure 23-A. Free state income tax filing online Is My Interest Fully Deductible? Limits on deduction. Free state income tax filing online   You cannot fully deduct interest on a mortgage that does not fit into any of the three categories listed earlier. Free state income tax filing online If this applies to you, see Part II of Publication 936 to figure the amount of interest you can deduct. Free state income tax filing online Special Situations This section describes certain items that can be included as home mortgage interest and others that cannot. Free state income tax filing online It also describes certain special situations that may affect your deduction. Free state income tax filing online Late payment charge on mortgage payment. Free state income tax filing online   You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan. Free state income tax filing online Mortgage prepayment penalty. Free state income tax filing online   If you pay off your home mortgage early, you may have to pay a penalty. Free state income tax filing online You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. Free state income tax filing online Sale of home. Free state income tax filing online   If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of sale. Free state income tax filing online Example. Free state income tax filing online John and Peggy Harris sold their home on May 7. Free state income tax filing online Through April 30, they made home mortgage interest payments of $1,220. Free state income tax filing online The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. Free state income tax filing online Their mortgage interest deduction is $1,270 ($1,220 + $50). Free state income tax filing online Prepaid interest. Free state income tax filing online   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. Free state income tax filing online You can deduct in each year only the interest that qualifies as home mortgage interest for that year. Free state income tax filing online However, there is an exception that applies to points, discussed later. Free state income tax filing online Mortgage interest credit. Free state income tax filing online   You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. Free state income tax filing online Figure the credit on Form 8396, Mortgage Interest Credit. Free state income tax filing online If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit. Free state income tax filing online   For more information on the credit, see chapter 37. Free state income tax filing online Ministers' and military housing allowance. Free state income tax filing online   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest. Free state income tax filing online Hardest Hit Fund and Emergency Homeowners' Loan Programs. Free state income tax filing online   You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. Free state income tax filing online You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. Free state income tax filing online You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. Free state income tax filing online If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums) and box 5 (real property taxes). Free state income tax filing online However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. Free state income tax filing online Mortgage assistance payments under section 235 of the National Housing Act. Free state income tax filing online   If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. Free state income tax filing online You cannot deduct the interest that is paid for you. Free state income tax filing online No other effect on taxes. Free state income tax filing online   Do not include these mortgage assistance payments in your income. Free state income tax filing online Also, do not use these payments to reduce other deductions, such as real estate taxes. Free state income tax filing online Divorced or separated individuals. Free state income tax filing online   If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. Free state income tax filing online See the discussion of Payments for jointly-owned home in chapter 18. Free state income tax filing online Redeemable ground rents. Free state income tax filing online   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest. Free state income tax filing online   Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. Free state income tax filing online For more information, see Publication 936. Free state income tax filing online Nonredeemable ground rents. Free state income tax filing online   Payments on a nonredeemable ground rent are not mortgage interest. Free state income tax filing online You can deduct them as rent if they are a business expense or if they are for rental property. Free state income tax filing online Reverse mortgages. Free state income tax filing online   A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. Free state income tax filing online With a reverse mortgage, you retain title to your home. Free state income tax filing online Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. Free state income tax filing online Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. Free state income tax filing online Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until the loan is paid in full. Free state income tax filing online Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Publication 936. Free state income tax filing online Rental payments. Free state income tax filing online   If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. Free state income tax filing online This is true even if the settlement papers call them interest. Free state income tax filing online You cannot deduct these payments as home mortgage interest. Free state income tax filing online Mortgage proceeds invested in tax-exempt securities. Free state income tax filing online   You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. Free state income tax filing online “Grandfathered debt” and “home equity debt” are defined earlier under Amount Deductible. Free state income tax filing online Refunds of interest. Free state income tax filing online   If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. Free state income tax filing online If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. Free state income tax filing online However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. Free state income tax filing online This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage. Free state income tax filing online    If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. Free state income tax filing online For information about Form 1098, see Form 1098, Mortgage Interest Statement , later. Free state income tax filing online   For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in chapter 12. Free state income tax filing online Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. Free state income tax filing online Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points. Free state income tax filing online A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. Free state income tax filing online See Points paid by the seller , later. Free state income tax filing online General Rule You generally cannot deduct the full amount of points in the year paid. Free state income tax filing online Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. Free state income tax filing online See Deduction Allowed Ratably , next. Free state income tax filing online For exceptions to the general rule, see Deduction Allowed in Year Paid , later. Free state income tax filing online Deduction Allowed Ratably If you do not meet the tests listed under Deduction Allowed in Year Paid , later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests. Free state income tax filing online You use the cash method of accounting. Free state income tax filing online This means you report income in the year you receive it and deduct expenses in the year you pay them. Free state income tax filing online Most individuals use this method. Free state income tax filing online Your loan is secured by a home. Free state income tax filing online (The home does not need to be your main home. Free state income tax filing online ) Your loan period is not more than 30 years. Free state income tax filing online If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period. Free state income tax filing online Either your loan amount is $250,000 or less, or the number of points is not more than: 4, if your loan period is 15 years or less, or 6, if your loan period is more than 15 years. Free state income tax filing online Deduction Allowed in Year Paid You can fully deduct points in the year paid if you meet all the following tests. Free state income tax filing online (You can use Figure 23-B as a quick guide to see whether your points are fully deductible in the year paid. Free state income tax filing online ) Your loan is secured by your main home. Free state income tax filing online (Your main home is the one you ordinarily live in most of the time. Free state income tax filing online ) Paying points is an established business practice in the area where the loan was made. Free state income tax filing online The points paid were not more than the points generally charged in that area. Free state income tax filing online You use the cash method of accounting. Free state income tax filing online This means you report income in the year you receive it and deduct expenses in the year you pay them. Free state income tax filing online (If you want more information about this method, see Accounting Methods in chapter 1. Free state income tax filing online ) The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. Free state income tax filing online The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. Free state income tax filing online The funds you provided are not required to have been applied to the points. Free state income tax filing online They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. Free state income tax filing online You cannot have borrowed these funds from your lender or mortgage broker. Free state income tax filing online You use your loan to buy or build your main home. Free state income tax filing online The points were computed as a percentage of the principal amount of the mortgage. Free state income tax filing online The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. Free state income tax filing online The points may be shown as paid from either your funds or the seller's. Free state income tax filing online Figure 23-B. Free state income tax filing online Are My Points Fully Deductible This Year? Please click here for the text description of the image. Free state income tax filing online Figure 23-B. Free state income tax filing online Are My Points Fully Deductible This Year? Note. Free state income tax filing online If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan. Free state income tax filing online Home improvement loan. Free state income tax filing online   You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met. Free state income tax filing online Second home. Free state income tax filing online You cannot fully deduct in the year paid points you pay on loans secured by your second home. Free state income tax filing online You can deduct these points only over the life of the loan. Free state income tax filing online Refinancing. Free state income tax filing online   Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. Free state income tax filing online This is true even if the new mortgage is secured by your main home. Free state income tax filing online   However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid , earlier, you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. Free state income tax filing online You can deduct the rest of the points over the life of the loan. Free state income tax filing online Example 1. Free state income tax filing online In 1998, Bill Fields got a mortgage to buy a home. Free state income tax filing online In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. Free state income tax filing online The mortgage is secured by his home. Free state income tax filing online To get the new loan, he had to pay three points ($3,000). Free state income tax filing online Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. Free state income tax filing online Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. Free state income tax filing online The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. Free state income tax filing online Bill's first payment on the new loan was due July 1. Free state income tax filing online He made six payments on the loan in 2013 and is a cash basis taxpayer. Free state income tax filing online Bill used the funds from the new mortgage to repay his existing mortgage. Free state income tax filing online Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. Free state income tax filing online He cannot deduct all of the points in 2013. Free state income tax filing online He can deduct two points ($2,000) ratably over the life of the loan. Free state income tax filing online He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. Free state income tax filing online The other point ($1,000) was a fee for services and is not deductible. Free state income tax filing online Example 2. Free state income tax filing online The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. Free state income tax filing online Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. Free state income tax filing online His deduction is $500 ($2,000 × 25%). Free state income tax filing online Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. Free state income tax filing online This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. Free state income tax filing online The total amount Bill deducts in 2013 is $550 ($500 + $50). Free state income tax filing online Special Situations This section describes certain special situations that may affect your deduction of points. Free state income tax filing online Original issue discount. Free state income tax filing online   If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. Free state income tax filing online This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535. Free state income tax filing online Amounts charged for services. Free state income tax filing online   Amounts charged by the lender for specific services connected to the loan are not interest. Free state income tax filing online Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. Free state income tax filing online You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. Free state income tax filing online Points paid by the seller. Free state income tax filing online   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. Free state income tax filing online Treatment by seller. Free state income tax filing online   The seller cannot deduct these fees as interest. Free state income tax filing online But they are a selling expense that reduces the amount realized by the seller. Free state income tax filing online See chapter 15 for information on selling your home. Free state income tax filing online Treatment by buyer. Free state income tax filing online    The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. Free state income tax filing online If all the tests under Deduction Allowed in Year Paid , earlier, are met, the buyer can deduct the points in the year paid. Free state income tax filing online If any of those tests are not met, the buyer deducts the points over the life of the loan. Free state income tax filing online   For information about basis, see chapter 13. Free state income tax filing online Funds provided are less than points. Free state income tax filing online   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. Free state income tax filing online In addition, you can deduct any points paid by the seller. Free state income tax filing online Example 1. Free state income tax filing online When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). Free state income tax filing online You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. Free state income tax filing online Of the $1,000 charged for points, you can deduct $750 in the year paid. Free state income tax filing online You spread the remaining $250 over the life of the mortgage. Free state income tax filing online Example 2. Free state income tax filing online The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. Free state income tax filing online In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). Free state income tax filing online You spread the remaining $250 over the life of the mortgage. Free state income tax filing online You must reduce the basis of your home by the $1,000 paid by the seller. Free state income tax filing online Excess points. Free state income tax filing online   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. Free state income tax filing online You must spread any additional points over the life of the mortgage. Free state income tax filing online Mortgage ending early. Free state income tax filing online   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. Free state income tax filing online However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. Free state income tax filing online Instead, deduct the remaining balance over the term of the new loan. Free state income tax filing online    A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. Free state income tax filing online Example. Free state income tax filing online Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. Free state income tax filing online He deducts $200 points per year. Free state income tax filing online Through 2012, Dan has deducted $2,200 of the points. Free state income tax filing online Dan prepaid his mortgage in full in 2013. Free state income tax filing online He can deduct the remaining $800 of points in 2013. Free state income tax filing online Limits on deduction. Free state income tax filing online   You cannot fully deduct points paid on a mortgage unless the mortgage fits into one of the categories listed earlier under Fully deductible interest . Free state income tax filing online See Publication 936 for details. Free state income tax filing online Mortgage Insurance Premiums You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. Free state income tax filing online The insurance must be in connection with home acquisition debt and the insurance contract must have been issued after 2006. Free state income tax filing online Qualified mortgage insurance. Free state income tax filing online   Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). Free state income tax filing online   Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. Free state income tax filing online If provided by the Rural Housing Service, it is commonly known as a guarantee fee. Free state income tax filing online These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. Free state income tax filing online Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098. Free state income tax filing online Special rules for prepaid mortgage insurance. Free state income tax filing online   Generally, if you paid premiums for qualified mortgage insurance that are allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. Free state income tax filing online You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. Free state income tax filing online No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. Free state income tax filing online This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. Free state income tax filing online See the Example below. Free state income tax filing online Example. Free state income tax filing online Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. Free state income tax filing online Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. Free state income tax filing online Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. Free state income tax filing online Ryan's adjusted gross income (AGI) for 2012 is $76,000. Free state income tax filing online Ryan can deduct $880 ($9,240 ÷ 84 × 8 months) for qualified mortgage insurance premiums in 2012. Free state income tax filing online For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 × 12 months) if his AGI is $100,000 or less. Free state income tax filing online In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months). Free state income tax filing online Limit on deduction. Free state income tax filing online   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. Free state income tax filing online See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. Free state income tax filing online If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. Free state income tax filing online Form 1098, Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. Free state income tax filing online You will receive the statement if you pay interest to a person (including a financial institution or a cooperative housing corporation) in the course of that person's trade or business. Free state income tax filing online A governmental unit is a person for purposes of furnishing the statement. Free state income tax filing online The statement for each year should be sent to you by January 31 of the following year. Free state income tax filing online A copy of this form will also be sent to the IRS. Free state income tax filing online The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. Free state income tax filing online However, it should not show any interest that was paid for you by a government agency. Free state income tax filing online As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. Free state income tax filing online However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. Free state income tax filing online See Points , earlier, to determine whether you can deduct points not shown on Form 1098. Free state income tax filing online Prepaid interest on Form 1098. Free state income tax filing online   If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. Free state income tax filing online However, you cannot deduct the prepaid amount for January 2014 in 2013. Free state income tax filing online (See Prepaid interest , earlier. Free state income tax filing online ) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. Free state income tax filing online You will include the interest for January 2014 with the other interest you pay for 2014. Free state income tax filing online See How To Report , later. Free state income tax filing online Refunded interest. Free state income tax filing online   If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. Free state income tax filing online See Refunds of interest , earlier. Free state income tax filing online Mortgage insurance premiums. Free state income tax filing online   The amount of mortgage insurance premiums you paid during 2013 may be shown in box 4 of Form 1098. Free state income tax filing online See Mortgage Insurance Premiums, earlier. Free state income tax filing online Investment Interest This section discusses interest expenses you may be able to deduct as an investor. Free state income tax filing online If you borrow money to buy property you hold for investment, the interest you pay is investment interest. Free state income tax filing online You can deduct investment interest subject to the limit discussed later. Free state income tax filing online However, you cannot deduct interest you incurred to produce tax-exempt income. Free state income tax filing online Nor can you deduct interest expenses on straddles. Free state income tax filing online Investment interest does not include any qualified home mortgage interest or any interest taken into account in computing income or loss from a passive activity. Free state income tax filing online Investment Property Property held for investment includes property that produces interest, dividends, annuities, or royalties not derived in the ordinary course of a trade or business. Free state income tax filing online It also includes property that produces gain or loss (not derived in the ordinary course of a trade or business) from the sale or trade of property producing these types of income or held for investment (other than an interest in a passive activity). Free state income tax filing online Investment property also includes an interest in a trade or business activity in which you did not materially participate (other than a passive activity). Free state income tax filing online Partners, shareholders, and beneficiaries. Free state income tax filing online   To determine your investment interest, combine your share of investment interest from a partnership, S corporation, estate, or trust with your other investment interest. Free state income tax filing online Allocation of Interest Expense If you borrow money for business or personal purposes as well as for investment, you must allocate the debt among those purposes. Free state income tax filing online Only the interest expense on the part of the debt used for investment purposes is treated as investment interest. Free state income tax filing online The allocation is not affected by the use of property that secures the debt. Free state income tax filing online Limit on Deduction Generally, your deduction for investment interest expense is limited to the amount of your net investment income. Free state income tax filing online You can carry over the amount of investment interest that you could not deduct because of this limit to the next tax year. Free state income tax filing online The interest carried over is treated as investment interest paid or accrued in that next year. Free state income tax filing online You can carry over disallowed investment interest to the next tax year even if it is more than your taxable income in the year the interest was paid or accrued. Free state income tax filing online Net Investment Income Determine the amount of your net investment income by subtracting your investment expenses (other than interest expense) from your investment income. Free state income tax filing online Investment income. Free state income tax filing online    This generally includes your gross income from property held for investment (such as interest, dividends, annuities, and royalties). Free state income tax filing online Investment income does not include Alaska Permanent Fund dividends. Free state income tax filing online It also does not include qualified dividends or net capital gain unless you choose to include them. Free state income tax filing online Choosing to include qualified dividends. Free state income tax filing online   Investment income generally does not include qualified dividends, discussed in chapter 8. Free state income tax filing online However, you can choose to include all or part of your qualified dividends in investment income. Free state income tax filing online   You make this choice by completing Form 4952, line 4g, according to its instructions. Free state income tax filing online   If you choose to include any amount of your qualified dividends in investment income, you must reduce your qualified dividends that are eligible for the lower capital gains tax rates by the same amount. Free state income tax filing online Choosing to include net capital gain. Free state income tax filing online   Investment income generally does not include net capital gain from disposing of investment property (including capital gain distributions from mutual funds). Free state income tax filing online However, you can choose to include all or part of your net capital gain in investment income. Free state income tax filing online    You make this choice by completing Form 4952, line 4g, according to its instructions. Free state income tax filing online   If you choose to include any amount of your net capital gain in investment income, you must reduce your net capital gain that is eligible for the lower capital gains tax rates by the same amount. Free state income tax filing online    Before making either choice, consider the overall effect on your tax liability. Free state income tax filing online Compare your tax if you make one or both of these choices with your tax if you do not. Free state income tax filing online Investment income of child reported on parent's return. Free state income tax filing online    Investment income includes the part of your child's interest and dividend income that you choose to report on your return. Free state income tax filing online If the child does not have qualified dividends, Alaska Permanent Fund dividends, or capital gain distributions, this is the amount on line 6 of Form 8814, Parents' Election To Report Child's Interest and Dividends. Free state income tax filing online Child's qualified dividends. Free state income tax filing online   If part of the amount you report is your child's qualified dividends, that part (which is reported on Form 1040, line 9b) generally does not count as investment income. Free state income tax filing online However, you can choose to include all or part of it in investment income, as explained under Choosing to include qualified dividends , earlier. Free state income tax filing online   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured next under Child's Alaska Permanent Fund dividends). Free state income tax filing online Child's Alaska Permanent Fund dividends. Free state income tax filing online   If part of the amount you report is your child's Alaska Permanent Fund dividends, that part does not count as investment income. Free state income tax filing online To figure the amount of your child's income that you can consider your investment income, start with the amount on Form 8814, line 6. Free state income tax filing online Multiply that amount by a percentage that is equal to the Alaska Permanent Fund dividends divided by the total amount on Form 8814, line 4. Free state income tax filing online Subtract the result from the amount on Form 8814, line 12. Free state income tax filing online Child's capital gain distributions. Free state income tax filing online    If part of the amount you report is your child's capital gain distributions, that part (which is reported on Schedule D, line 13, or Form 1040, line 13) generally does not count as investment income. Free state income tax filing online However, you can choose to include all or part of it in investment income, as explained in Choosing to include net capital gain , earlier. Free state income tax filing online   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured under Child's Alaska Permanent Fund dividends , earlier). Free state income tax filing online Investment expenses. Free state income tax filing online   Investment expenses are your allowed deductions (other than interest expense) directly connected with the production of investment income. Free state income tax filing online Investment expenses that are included as a miscellaneous itemized deduction on Schedule A (Form 1040) are allowable deductions after applying the 2% limit that applies to miscellaneous itemized deductions. Free state income tax filing online Use the smaller of: The investment expenses included on Schedule A (Form 1040), line 23, or The amount on Schedule A, line 27. Free state income tax filing online Losses from passive activities. Free state income tax filing online   Income or expenses that you used in computing income or loss from a passive activity are not included in determining your investment income or investment expenses (including investment interest expense). Free state income tax filing online See Publication 925, Passive Activity and At-Risk Rules, for information about passive activities. Free state income tax filing online Form 4952 Use Form 4952, Investment Interest Expense Deduction, to figure your deduction for investment interest. Free state income tax filing online Exception to use of Form 4952. Free state income tax filing online   You do not have to complete Form 4952 or attach it to your return if you meet all of the following tests. Free state income tax filing online Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends. Free state income tax filing online You do not have any other deductible investment expenses. Free state income tax filing online You have no carryover of investment interest expense from 2012. Free state income tax filing online If you meet all of these tests, you can deduct all of your investment interest. Free state income tax filing online More Information For more information on investment interest, see Interest Expenses in chapter 3 of Publication 550. Free state income tax filing online Items You Cannot Deduct Some interest payments are not deductible. Free state income tax filing online Certain expenses similar to interest also are not deductible. Free state income tax filing online Nondeductible expenses include the following items. Free state income tax filing online Personal interest (discussed later). Free state income tax filing online Service charges (however, see Other Expenses (Line 23) in chapter 28). Free state income tax filing online Annual fees for credit cards. Free state income tax filing online Loan fees. Free state income tax filing online Credit investigation fees. Free state income tax filing online Interest to purchase or carry tax-exempt securities. Free state income tax filing online Penalties. Free state income tax filing online   You cannot deduct fines and penalties paid to a government for violations of law, regardless of their nature. Free state income tax filing online Personal Interest Personal interest is not deductible. Free state income tax filing online Personal interest is any interest that is not home mortgage interest, investment interest, business interest, or other deductible interest. Free state income tax filing online It includes the following items. Free state income tax filing online Interest on car loans (unless you use the car for business). Free state income tax filing online Interest on federal, state, or local income tax. Free state income tax filing online Finance charges on credit cards, retail installment contracts, and revolving charge accounts incurred for personal expenses. Free state income tax filing online Late payment charges by a public utility. Free state income tax filing online You may be able to deduct interest you pay on a qualified student loan. Free state income tax filing online For details, see Publication 970, Tax Benefits for Education. Free state income tax filing online Allocation of Interest If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. Free state income tax filing online However, you do not have to allocate home mortgage interest if it is fully deductible, regardless of how the funds are used. Free state income tax filing online You allocate interest (other than fully deductible home mortgage interest) on a loan in the same way as the loan itself is allocated. Free state income tax filing online You do this by tracing disbursements of the debt proceeds to specific uses. Free state income tax filing online For details on how to do this, see chapter 4 of Publication 535. Free state income tax filing online How To Report You must file Form 1040 to deduct any home mortgage interest expense on your tax return. Free state income tax filing online Where you deduct your interest expense generally depends on how you use the loan proceeds. Free state income tax filing online See Table 23-1 for a summary of where to deduct your interest expense. Free state income tax filing online Home mortgage interest and points. Free state income tax filing online   Deduct the home mortgage interest and points reported to you on Form 1098 on Schedule A (Form 1040), line 10. Free state income tax filing online If you paid more deductible interest to the financial institution than the amount shown on Form 1098, show the larger deductible amount on line 10. Free state income tax filing online Attach a statement explaining the difference and print “See attached” next to line 10. Free state income tax filing online    Deduct home mortgage interest that was not reported to you on Form 1098 on Schedule A (Form 1040), line 11. Free state income tax filing online If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and taxpayer identification number (TIN) on the dotted lines next to line 11. Free state income tax filing online The seller must give you this number and you must give the seller your TIN. Free state income tax filing online A Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. Free state income tax filing online Failure to meet any of these requirements may result in a $50 penalty for each failure. Free state income tax filing online The TIN can be either a social security number, an individual taxpayer identification number (issued by the Internal Revenue Service), or an employer identification number. Free state income tax filing online See Social Security Number (SSN) in chapter 1 for more information about TINs. Free state income tax filing online    If you can take a deduction for points that were not reported to you on Form 1098, deduct those points on Schedule A (Form 1040), line 12. Free state income tax filing online   Deduct mortgage insurance premiums on Schedule A (Form 1040), line 13. Free state income tax filing online More than one borrower. Free state income tax filing online   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. Free state income tax filing online Show how much of the interest each of you paid, and give the name and address of the person who received the form. Free state income tax filing online Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. Free state income tax filing online Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13. Free state income tax filing online   Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. Free state income tax filing online You should let each of the other borrowers know what his or her share is. Free state income tax filing online Mortgage proceeds used for business or investment. Free state income tax filing online    If your home mortgage interest deduction is limited, but all or part of the mortgage proceeds were used for business, investment, or other deductible activities, see Table 23-1. Free state income tax filing online It shows where to deduct the part of your excess interest that is for those activities. Free state income tax filing online Investment interest. Free state income tax filing online    Deduct investment interest, subject to certain limits discussed in Publication 550, on Schedule A (Form 1040), line 14. Free state income tax filing online Amortization of bond premium. Free state income tax filing online   There are various ways to treat the premium you pay to buy taxable bonds. Free state income tax filing online See Bond Premium Amortization in Publication 550. Free state income tax filing online Income-producing rental or royalty interest. Free state income tax filing online   Deduct interest on a loan for income-producing rental or royalty property that is not used in your business in Part I of Schedule E (Form 1040). Free state income tax filing online Example. Free state income tax filing online You rent out part of your home and borrow money to make repairs. Free state income tax filing online You can deduct only the interest payment for the rented part in Part I of Schedule E (Form 1040). Free state income tax filing online Deduct the rest of the interest payment on Schedule A (Form 1040) if it is deductible home mortgage interest. Free state income tax filing online Table 23-1. Free state income tax filing online Where To Deduct Your Interest Expense IF you have . Free state income tax filing online . Free state income tax filing online . Free state income tax filing online THEN deduct it on . Free state income tax filing online . Free state income tax filing online . Free state income tax filing online AND for more information go to . Free state income tax filing online . Free state income tax filing online . Free state income tax filing online deductible student loan interest Form 1040, line 33, or Form 1040A, line 18 Publication 970. Free state income tax filing online deductible home mortgage interest and points reported on Form 1098 Schedule A (Form 1040), line 10 Publication 936. Free state income tax filing online deductible home mortgage interest not reported on Form 1098 Schedule A (Form 1040), line 11 Publication 936. Free state income tax filing online deductible points not reported on Form 1098 Schedule A (Form 1040), line 12 Publication 936. Free state income tax filing online deductible mortgage insurance premiums Schedule A (Form 1040), line 13 Publication 936. Free state income tax filing online deductible investment interest (other than incurred to produce rents or royalties) Schedule A (Form 1040), line 14 Publication 550. Free state income tax filing online deductible business interest (non-farm) Schedule C or C-EZ (Form 1040) Publication 535. Free state income tax filing online deductible farm business interest Schedule F (Form 1040) Publications 225 and 535. Free state income tax filing online deductible interest incurred to produce rents or royalties Schedule E (Form 1040) Publications 527 and 535. Free state income tax filing online personal interest not deductible. Free state income tax filing online Prev  Up  Next   Home   More Online Publications
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The Free State Income Tax Filing Online

Free state income tax filing online Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Free state income tax filing online Tax questions. Free state income tax filing online What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Free state income tax filing online irs. Free state income tax filing online gov/pub519. Free state income tax filing online Introduction For tax purposes, an alien is an individual who is not a U. Free state income tax filing online S. Free state income tax filing online citizen. Free state income tax filing online Aliens are classified as nonresident aliens and resident aliens. Free state income tax filing online This publication will help you determine your status and give you information you will need to file your U. Free state income tax filing online S. Free state income tax filing online tax return. Free state income tax filing online Resident aliens generally are taxed on their worldwide income, the same as U. Free state income tax filing online S. Free state income tax filing online citizens. Free state income tax filing online Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Free state income tax filing online The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Free state income tax filing online Resident aliens are generally treated the same as U. Free state income tax filing online S. Free state income tax filing online citizens and can find more information in other IRS publications. Free state income tax filing online Table A, Where To Find What You Need To Know About U. Free state income tax filing online S. Free state income tax filing online Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Free state income tax filing online Answers to frequently asked questions are presented in the back of the publication. Free state income tax filing online Table A. Free state income tax filing online Where To Find What You Need To Know About U. Free state income tax filing online S. Free state income tax filing online Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Free state income tax filing online Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Free state income tax filing online See chapter 6. Free state income tax filing online I am a resident alien and my spouse is a nonresident alien. Free state income tax filing online Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Free state income tax filing online See Community Income in chapter 2. Free state income tax filing online Is all my income subject to U. Free state income tax filing online S. Free state income tax filing online tax? See chapter 2. Free state income tax filing online See chapter 3. Free state income tax filing online Is my scholarship subject to U. Free state income tax filing online S. Free state income tax filing online tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Free state income tax filing online See Scholarship and Fellowship Grants in chapter 3. Free state income tax filing online See chapter 9. Free state income tax filing online What is the tax rate on my income subject to U. Free state income tax filing online S. Free state income tax filing online tax? See chapter 4. Free state income tax filing online I moved to the United States this year. Free state income tax filing online Can I deduct my moving expenses on my U. Free state income tax filing online S. Free state income tax filing online return? See Deductions in chapter 5. Free state income tax filing online Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Free state income tax filing online I pay income taxes to my home country. Free state income tax filing online Can I get credit for these taxes on my U. Free state income tax filing online S. Free state income tax filing online tax return? See Tax Credits and Payments in chapter 5. Free state income tax filing online What forms must I file and when and where do I file them? See chapter 7. Free state income tax filing online How should I pay my U. Free state income tax filing online S. Free state income tax filing online income taxes? See chapter 8. Free state income tax filing online Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Free state income tax filing online See chapter 9. Free state income tax filing online Are employees of foreign governments and international organizations exempt from U. Free state income tax filing online S. Free state income tax filing online tax? See chapter 10. Free state income tax filing online Is there anything special I have to do before leaving the United States? See chapter 11. Free state income tax filing online See Expatriation Tax in chapter 4. Free state income tax filing online Comments and suggestions. Free state income tax filing online   We welcome your comments about this publication and your suggestions for future editions. Free state income tax filing online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state income tax filing online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state income tax filing online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state income tax filing online   You can send us comments from www. Free state income tax filing online irs. Free state income tax filing online gov/formspubs/. Free state income tax filing online Click on “More Information” and then on “Comment on Tax Forms and Publications. Free state income tax filing online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state income tax filing online Ordering forms and publications. Free state income tax filing online   Visit www. Free state income tax filing online irs. Free state income tax filing online gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free state income tax filing online Internal Revenue Service 1201 N. Free state income tax filing online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state income tax filing online   If you have a tax question, check the information available on IRS. Free state income tax filing online gov or call 1-800-829-1040. Free state income tax filing online We cannot answer tax questions sent to either of the above addresses. Free state income tax filing online What's New Personal exemption increased. Free state income tax filing online  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Free state income tax filing online U. Free state income tax filing online S. Free state income tax filing online real property interest. Free state income tax filing online  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Free state income tax filing online The provision has been extended through 2013. Free state income tax filing online The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Free state income tax filing online S. Free state income tax filing online real property interest will continue to apply to any distribution from a RIC in 2013. Free state income tax filing online Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Free state income tax filing online See Qualified investment entities under U. Free state income tax filing online S. Free state income tax filing online Real Property Interest. Free state income tax filing online Interest-related dividends and short-term capital gain dividends received from mutual funds. Free state income tax filing online  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Free state income tax filing online These provisions have been extended through 2013. Free state income tax filing online The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Free state income tax filing online Multi-level marketing. Free state income tax filing online  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Free state income tax filing online See Multi-level marketing under Personal Services in chapter 2. Free state income tax filing online Additional Medicare Tax. Free state income tax filing online  For 2013, you may be required to pay Additional Medicare Tax. Free state income tax filing online Also, you may need to report Additional Medicare Tax withheld by your employer. Free state income tax filing online For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Free state income tax filing online For more information on Additional Medicare Tax, go to IRS. Free state income tax filing online gov and enter “Additional Medicare Tax” in the search box. Free state income tax filing online Reminders Refunds of certain withholding tax delayed. Free state income tax filing online  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Free state income tax filing online Allow up to 6 months for these refunds to be issued. Free state income tax filing online Third party designee. Free state income tax filing online  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Free state income tax filing online This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Free state income tax filing online It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Free state income tax filing online Also, the authorization can be revoked. Free state income tax filing online See your income tax return instructions for details. Free state income tax filing online Change of address. Free state income tax filing online . Free state income tax filing online  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Free state income tax filing online Photographs of missing children. Free state income tax filing online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state income tax filing online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state income tax filing online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state income tax filing online Prev  Up  Next   Home   More Online Publications