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Free Tax Form 1040ez

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Free Tax Form 1040ez

Free tax form 1040ez It's easy, accurate and fast. So why would you file your taxes any other way? Free tax form 1040ez Old fashioned paper tax forms have been around for decades, but it might be time for them to go the way of the dodo. Who wants to wait for weeks to get their check in the mail when you can just efile your tax return electronically with the IRS and start enjoying your refund in as little as 7 days. Free tax form 1040ez If you consider the money the IRS holds on to while you wait for your refund as an interest free loan, then you’ll realize that you are losing money. No one other than the IRS can get an interest free loan and that doesn’t seem fair, does it? Enter the internet age. Commercial companies have been moving online for years now - when was the last time you've mailed a check or received a paper statement from your bank? Now, even the government sites are starting to get with the program and are offering quick and easy efile to everyone. Here are a few reasons why I switched to efile; maybe it’s time you do to!
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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The Free Tax Form 1040ez

Free tax form 1040ez 3. Free tax form 1040ez   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Free tax form 1040ez Leveraged leases. Free tax form 1040ez Leveraged leases of limited-use property. Free tax form 1040ez Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Free tax form 1040ez It also discusses how to treat other kinds of payments you make that are related to your use of this property. Free tax form 1040ez These include payments you make for taxes on the property. Free tax form 1040ez Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Free tax form 1040ez In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Free tax form 1040ez If you have or will receive equity in or title to the property, the rent is not deductible. Free tax form 1040ez Unreasonable rent. Free tax form 1040ez   You cannot take a rental deduction for unreasonable rent. Free tax form 1040ez Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Free tax form 1040ez Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Free tax form 1040ez Rent is not unreasonable just because it is figured as a percentage of gross sales. Free tax form 1040ez For examples of related persons, see Related persons in chapter 2, Publication 544. Free tax form 1040ez Rent on your home. Free tax form 1040ez   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Free tax form 1040ez You must meet the requirements for business use of your home. Free tax form 1040ez For more information, see Business use of your home in chapter 1. Free tax form 1040ez Rent paid in advance. Free tax form 1040ez   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Free tax form 1040ez If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Free tax form 1040ez You can deduct the rest of your payment only over the period to which it applies. Free tax form 1040ez Example 1. Free tax form 1040ez You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Free tax form 1040ez Your rent is $12,000 per year. Free tax form 1040ez You paid the first year's rent ($12,000) on June 30. Free tax form 1040ez You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Free tax form 1040ez Example 2. Free tax form 1040ez You are a calendar year taxpayer. Free tax form 1040ez Last January you leased property for 3 years for $6,000 a year. Free tax form 1040ez You paid the full $18,000 (3 × $6,000) during the first year of the lease. Free tax form 1040ez Each year you can deduct only $6,000, the part of the lease that applies to that year. Free tax form 1040ez Canceling a lease. Free tax form 1040ez   You generally can deduct as rent an amount you pay to cancel a business lease. Free tax form 1040ez Lease or purchase. Free tax form 1040ez   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Free tax form 1040ez You must first determine whether your agreement is a lease or a conditional sales contract. Free tax form 1040ez Payments made under a conditional sales contract are not deductible as rent expense. Free tax form 1040ez Conditional sales contract. Free tax form 1040ez   Whether an agreement is a conditional sales contract depends on the intent of the parties. Free tax form 1040ez Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Free tax form 1040ez No single test, or special combination of tests, always applies. Free tax form 1040ez However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Free tax form 1040ez The agreement applies part of each payment toward an equity interest you will receive. Free tax form 1040ez You get title to the property after you make a stated amount of required payments. Free tax form 1040ez The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Free tax form 1040ez You pay much more than the current fair rental value of the property. Free tax form 1040ez You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Free tax form 1040ez Determine this value when you make the agreement. Free tax form 1040ez You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Free tax form 1040ez The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Free tax form 1040ez Leveraged leases. Free tax form 1040ez   Leveraged lease transactions may not be considered leases. Free tax form 1040ez Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Free tax form 1040ez Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Free tax form 1040ez   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Free tax form 1040ez Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Free tax form 1040ez Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Free tax form 1040ez Internal Revenue Bulletin 2001-19 is available at www. Free tax form 1040ez irs. Free tax form 1040ez gov/pub/irs-irbs/irb01-19. Free tax form 1040ez pdf. Free tax form 1040ez   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Free tax form 1040ez The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Free tax form 1040ez The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Free tax form 1040ez The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Free tax form 1040ez The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Free tax form 1040ez The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Free tax form 1040ez   The IRS may charge you a user fee for issuing a tax ruling. Free tax form 1040ez For more information, see Revenue Procedure 2014-1 available at  www. Free tax form 1040ez irs. Free tax form 1040ez gov/irb/2014-1_IRB/ar05. Free tax form 1040ez html. Free tax form 1040ez Leveraged leases of limited-use property. Free tax form 1040ez   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Free tax form 1040ez Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Free tax form 1040ez See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Free tax form 1040ez Leases over $250,000. Free tax form 1040ez   Special rules are provided for certain leases of tangible property. Free tax form 1040ez The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Free tax form 1040ez Rents increase during the lease. Free tax form 1040ez Rents decrease during the lease. Free tax form 1040ez Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Free tax form 1040ez Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Free tax form 1040ez These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Free tax form 1040ez   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Free tax form 1040ez In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Free tax form 1040ez For details, see section 467 of the Internal Revenue Code. Free tax form 1040ez Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Free tax form 1040ez When you can deduct these taxes as additional rent depends on your accounting method. Free tax form 1040ez Cash method. Free tax form 1040ez   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Free tax form 1040ez Accrual method. Free tax form 1040ez   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Free tax form 1040ez That you have a liability for taxes on the leased property. Free tax form 1040ez How much the liability is. Free tax form 1040ez That economic performance occurred. Free tax form 1040ez   The liability and amount of taxes are determined by state or local law and the lease agreement. Free tax form 1040ez Economic performance occurs as you use the property. Free tax form 1040ez Example 1. Free tax form 1040ez Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Free tax form 1040ez Oak leases land for use in its business. Free tax form 1040ez Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Free tax form 1040ez However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Free tax form 1040ez Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Free tax form 1040ez If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Free tax form 1040ez Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Free tax form 1040ez This is when Oak's liability under the lease becomes fixed. Free tax form 1040ez Example 2. Free tax form 1040ez The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Free tax form 1040ez As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Free tax form 1040ez This is the year in which Oak's liability under the lease becomes fixed. Free tax form 1040ez Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Free tax form 1040ez Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Free tax form 1040ez If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Free tax form 1040ez For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Free tax form 1040ez The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Free tax form 1040ez Option to renew. Free tax form 1040ez   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Free tax form 1040ez However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Free tax form 1040ez Allocate the lease cost to the original term and any option term based on the facts and circumstances. Free tax form 1040ez In some cases, it may be appropriate to make the allocation using a present value computation. Free tax form 1040ez For more information, see Regulations section 1. Free tax form 1040ez 178-1(b)(5). Free tax form 1040ez Example 1. Free tax form 1040ez You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Free tax form 1040ez Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Free tax form 1040ez Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Free tax form 1040ez That is the remaining life of your present lease plus the periods for renewal. Free tax form 1040ez Example 2. Free tax form 1040ez The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Free tax form 1040ez You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Free tax form 1040ez The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Free tax form 1040ez Cost of a modification agreement. Free tax form 1040ez   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Free tax form 1040ez You must capitalize these payments and amortize them over the remaining period of the lease. Free tax form 1040ez You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Free tax form 1040ez Example. Free tax form 1040ez You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Free tax form 1040ez However, before you occupy it, you decide that you really need less space. Free tax form 1040ez The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Free tax form 1040ez In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Free tax form 1040ez   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Free tax form 1040ez Your amortization deduction each year will be $150 ($3,000 ÷ 20). Free tax form 1040ez You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Free tax form 1040ez Commissions, bonuses, and fees. Free tax form 1040ez   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Free tax form 1040ez You must amortize these costs over the term of the lease. Free tax form 1040ez Loss on merchandise and fixtures. Free tax form 1040ez   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Free tax form 1040ez You must capitalize the loss and amortize it over the remaining term of the lease. Free tax form 1040ez Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Free tax form 1040ez Depreciate the property over its appropriate recovery period. Free tax form 1040ez You cannot amortize the cost over the remaining term of the lease. Free tax form 1040ez If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Free tax form 1040ez For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Free tax form 1040ez Assignment of a lease. Free tax form 1040ez   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Free tax form 1040ez If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Free tax form 1040ez The rest is for your investment in the permanent improvements. Free tax form 1040ez   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Free tax form 1040ez You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Free tax form 1040ez Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Free tax form 1040ez Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Free tax form 1040ez You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Free tax form 1040ez Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Free tax form 1040ez Uniform capitalization rules. Free tax form 1040ez   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Free tax form 1040ez Produce real property or tangible personal property. Free tax form 1040ez For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Free tax form 1040ez Acquire property for resale. Free tax form 1040ez However, these rules do not apply to the following property. Free tax form 1040ez Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Free tax form 1040ez Property you produce if you meet either of the following conditions. Free tax form 1040ez Your indirect costs of producing the property are $200,000 or less. Free tax form 1040ez You use the cash method of accounting and do not account for inventories. Free tax form 1040ez Example 1. Free tax form 1040ez You rent construction equipment to build a storage facility. Free tax form 1040ez If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Free tax form 1040ez You recover your cost by claiming a deduction for depreciation on the building. Free tax form 1040ez Example 2. Free tax form 1040ez You rent space in a facility to conduct your business of manufacturing tools. Free tax form 1040ez If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Free tax form 1040ez More information. Free tax form 1040ez   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Free tax form 1040ez Prev  Up  Next   Home   More Online Publications