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How Do I File My 2012 Taxes Late

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How Do I File My 2012 Taxes Late

How do i file my 2012 taxes late Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. How do i file my 2012 taxes late SIMPLE plans. How do i file my 2012 taxes late Qualified plans. How do i file my 2012 taxes late Ordering forms and publications. How do i file my 2012 taxes late Tax questions. How do i file my 2012 taxes late Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/pub560. How do i file my 2012 taxes late What's New Compensation limit increased for 2013 and 2014. How do i file my 2012 taxes late  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. How do i file my 2012 taxes late This limit increases to $260,000 for 2014. How do i file my 2012 taxes late Elective deferral limit for 2013 and 2014. How do i file my 2012 taxes late  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. How do i file my 2012 taxes late These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. How do i file my 2012 taxes late Defined contribution limit increased for 2013 and 2014. How do i file my 2012 taxes late  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. How do i file my 2012 taxes late This limit increases to $52,000 for 2014. How do i file my 2012 taxes late SIMPLE plan salary reduction contribution limit for 2013 and 2014. How do i file my 2012 taxes late  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. How do i file my 2012 taxes late Catch-up contribution limit remains unchanged for 2013 and 2014. How do i file my 2012 taxes late  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. How do i file my 2012 taxes late The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. How do i file my 2012 taxes late The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. How do i file my 2012 taxes late The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. How do i file my 2012 taxes late The catch-up contribution limit. How do i file my 2012 taxes late The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. How do i file my 2012 taxes late See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. How do i file my 2012 taxes late All section references are to the Internal Revenue Code, unless otherwise stated. How do i file my 2012 taxes late Reminders In-plan Roth rollovers. How do i file my 2012 taxes late  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. How do i file my 2012 taxes late An in-plan Roth rollover is not treated as a distribution for most purposes. How do i file my 2012 taxes late Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. How do i file my 2012 taxes late For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. How do i file my 2012 taxes late R. How do i file my 2012 taxes late B. How do i file my 2012 taxes late 872, available at  www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/irb/2010-51_IRB/ar11. How do i file my 2012 taxes late html. How do i file my 2012 taxes late In-plan Roth rollovers expanded. How do i file my 2012 taxes late  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. How do i file my 2012 taxes late Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. How do i file my 2012 taxes late For more information, see Notice 2013-74, 2013-52 I. How do i file my 2012 taxes late R. How do i file my 2012 taxes late B. How do i file my 2012 taxes late 819, available at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/irb/2013-52_IRB/ar11. How do i file my 2012 taxes late html. How do i file my 2012 taxes late Credit for startup costs. How do i file my 2012 taxes late  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. How do i file my 2012 taxes late The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. How do i file my 2012 taxes late You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. How do i file my 2012 taxes late You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. How do i file my 2012 taxes late At least one participant must be a non-highly compensated employee. How do i file my 2012 taxes late The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. How do i file my 2012 taxes late You. How do i file my 2012 taxes late A member of a controlled group that includes you. How do i file my 2012 taxes late A predecessor of (1) or (2). How do i file my 2012 taxes late The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. How do i file my 2012 taxes late However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. How do i file my 2012 taxes late You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. How do i file my 2012 taxes late To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. How do i file my 2012 taxes late Retirement savings contributions credit. How do i file my 2012 taxes late  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. How do i file my 2012 taxes late The maximum contribution eligible for the credit is $2,000. How do i file my 2012 taxes late To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. How do i file my 2012 taxes late For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). How do i file my 2012 taxes late Photographs of missing children. How do i file my 2012 taxes late  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How do i file my 2012 taxes late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i file my 2012 taxes late 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. How do i file my 2012 taxes late Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. How do i file my 2012 taxes late In this publication, “you” refers to the employer. How do i file my 2012 taxes late See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. How do i file my 2012 taxes late This publication covers the following types of retirement plans. How do i file my 2012 taxes late SEP (simplified employee pension) plans. How do i file my 2012 taxes late SIMPLE (savings incentive match plan for employees) plans. How do i file my 2012 taxes late Qualified plans (also called H. How do i file my 2012 taxes late R. How do i file my 2012 taxes late 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. How do i file my 2012 taxes late SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. How do i file my 2012 taxes late You can deduct contributions you make to the plan for your employees. How do i file my 2012 taxes late If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. How do i file my 2012 taxes late You can also deduct trustees' fees if contributions to the plan do not cover them. How do i file my 2012 taxes late Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. How do i file my 2012 taxes late Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. How do i file my 2012 taxes late These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. How do i file my 2012 taxes late What this publication covers. How do i file my 2012 taxes late   This publication contains the information you need to understand the following topics. How do i file my 2012 taxes late What type of plan to set up. How do i file my 2012 taxes late How to set up a plan. How do i file my 2012 taxes late How much you can contribute to a plan. How do i file my 2012 taxes late How much of your contribution is deductible. How do i file my 2012 taxes late How to treat certain distributions. How do i file my 2012 taxes late How to report information about the plan to the IRS and your employees. How do i file my 2012 taxes late Basic features of SEP, SIMPLE, and qualified plans. How do i file my 2012 taxes late The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. How do i file my 2012 taxes late SEP plans. How do i file my 2012 taxes late   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. How do i file my 2012 taxes late Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. How do i file my 2012 taxes late SIMPLE plans. How do i file my 2012 taxes late   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. How do i file my 2012 taxes late Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. How do i file my 2012 taxes late In addition, you will contribute matching or nonelective contributions. How do i file my 2012 taxes late The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. How do i file my 2012 taxes late Qualified plans. How do i file my 2012 taxes late   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. How do i file my 2012 taxes late However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. How do i file my 2012 taxes late Table 1. How do i file my 2012 taxes late Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). How do i file my 2012 taxes late Smaller of $51,000 or 25%1 of participant's compensation. How do i file my 2012 taxes late 2 25%1 of all participants' compensation. How do i file my 2012 taxes late 2 Any time up to the due date of employer's return (including extensions). How do i file my 2012 taxes late SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. How do i file my 2012 taxes late 4  Matching or nonelective contributions: Due date of employer's return (including extensions). How do i file my 2012 taxes late Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. How do i file my 2012 taxes late   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. How do i file my 2012 taxes late 2 Same as maximum contribution. How do i file my 2012 taxes late Any time between 1/1 and 10/1 of the calendar year. How do i file my 2012 taxes late   For a new employer coming into existence after 10/1, as soon as administratively feasible. How do i file my 2012 taxes late Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). How do i file my 2012 taxes late 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). How do i file my 2012 taxes late  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. How do i file my 2012 taxes late   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. How do i file my 2012 taxes late 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. How do i file my 2012 taxes late 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. How do i file my 2012 taxes late   By the end of the tax year. How do i file my 2012 taxes late Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. How do i file my 2012 taxes late See Minimum Funding Requirement in chapter 4. How do i file my 2012 taxes late Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. How do i file my 2012 taxes late Based on actuarial assumptions and computations. How do i file my 2012 taxes late By the end of the tax year. How do i file my 2012 taxes late 1Net earnings from self-employment must take the contribution into account. How do i file my 2012 taxes late See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . How do i file my 2012 taxes late  2Compensation is generally limited to $255,000 in 2013. How do i file my 2012 taxes late  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. How do i file my 2012 taxes late  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. How do i file my 2012 taxes late What this publication does not cover. How do i file my 2012 taxes late   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. How do i file my 2012 taxes late You may also need professional help and guidance. How do i file my 2012 taxes late   Also, this publication does not cover all the rules that may be of interest to employees. How do i file my 2012 taxes late For example, it does not cover the following topics. How do i file my 2012 taxes late The comprehensive IRA rules an employee needs to know. How do i file my 2012 taxes late These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). How do i file my 2012 taxes late The comprehensive rules that apply to distributions from retirement plans. How do i file my 2012 taxes late These rules are covered in Publication 575, Pension and Annuity Income. How do i file my 2012 taxes late The comprehensive rules that apply to section 403(b) plans. How do i file my 2012 taxes late These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). How do i file my 2012 taxes late Comments and suggestions. How do i file my 2012 taxes late   We welcome your comments about this publication and your suggestions for future editions. How do i file my 2012 taxes late   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do i file my 2012 taxes late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i file my 2012 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file my 2012 taxes late   You can send your comments from www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/formspubs. How do i file my 2012 taxes late Click on “More Information” and then on “Give us feedback. How do i file my 2012 taxes late ”   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. How do i file my 2012 taxes late Ordering forms and publications. How do i file my 2012 taxes late   Visit www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How do i file my 2012 taxes late Internal Revenue Service 1201 N. How do i file my 2012 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i file my 2012 taxes late   If you have a tax question, check the information available on IRS. How do i file my 2012 taxes late gov or call 1-800-829-1040. How do i file my 2012 taxes late We cannot answer tax questions sent to either of the above addresses. How do i file my 2012 taxes late Note. How do i file my 2012 taxes late Forms filed electronically with the Department of Labor are not available on the IRS website. How do i file my 2012 taxes late Instead, see www. How do i file my 2012 taxes late efast. How do i file my 2012 taxes late dol. How do i file my 2012 taxes late gov. How do i file my 2012 taxes late Prev  Up  Next   Home   More Online Publications
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Back to School

Use these resources and tips to help prepare your child for the new school year.

Immunizations and Other Health Requirements

It's a good idea to take your child for a physical and eye exam before school starts. Most schools require up-to-date immunizations and may need documentation. Failing to keep immunizations current could prevent your child from attending school. Check the immunization requirements in your state.

Bring all health-related forms that the school requires when you take your child to the doctor. If your child will be participating in a sport, his/her doctor may have to sign a release form. Be sure to keep your own copy of any records.

Let your child's doctor know if you have any questions or concerns about the scheduled vaccines or any other health-related issues that may be affecting your child.

Financial Assistance for Families

There are several programs and resources available to ease the financial burden of going back to school, including low cost meals and affordable health insurance.

Find out if your family qualifies for any Child Nutrition Programs, which includes the National School Lunch Program. 

For free or low-cost health coverage, see if you qualify for the Children's Health Insurance Program (CHIP). If you don't qualify, you can find and compare health insurance through the Health Insurance Marketplace. Enrollment starts October 1, 2013 for coverage beginning January 1, 2014.

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Homework Help

Homework can provide many benefits for children. It can improve memory and comprehension, develop study skills, and teach children how to manage time. You can help by making sure your kids have a quiet, well-lit place to do homework and provide assistance, but not complete answers. Learn how to help your kids with homework and succeed in school.

School Supplies

Many school supplies, such as pens, binders, and notebooks, can be reused. Sort through the materials you already have, separating those that your child can use again from those that should be recycled or tossed. Get more tips on how to reduce waste during the school year

Some states offer a "sales tax holiday" for a few days each year. This means that certain products won't be taxed during a set period of time. If your state offers a sales tax holiday, you may be able to save money on clothes, shoes, and other supplies. Check to see if your state participates in sales tax holidays.

Healthy Eating and Physical Fitness

Nutrition is an important factor in academic performance. Studies have shown that children who eat healthy, balanced breakfasts and lunches are more alert throughout the school day and earn higher grades than those who have an unhealthy diet. 

Learn about healthy lunches, breakfasts, and snacks your child can get at school and get tips on preparing a healthy school lunch and making small changes at home to improve your family's diet.

Exercise is an important part of a child's health. Physical activity helps build muscle, promote strong bones, and control weight. Get ideas to help promote an active lifestyle

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The How Do I File My 2012 Taxes Late

How do i file my 2012 taxes late 5. How do i file my 2012 taxes late   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. How do i file my 2012 taxes late Shared equity financing agreement. How do i file my 2012 taxes late Donation of use of the property. How do i file my 2012 taxes late Examples. How do i file my 2012 taxes late Days used for repairs and maintenance. How do i file my 2012 taxes late Days used as a main home before or after renting. How do i file my 2012 taxes late Reporting Income and DeductionsNot used as a home. How do i file my 2012 taxes late Used as a home but rented less than 15 days. How do i file my 2012 taxes late Used as a home and rented 15 days or more. How do i file my 2012 taxes late If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. How do i file my 2012 taxes late In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. How do i file my 2012 taxes late Only your rental expenses may deducted on Schedule E (Form 1040). How do i file my 2012 taxes late Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). How do i file my 2012 taxes late You must also determine if the dwelling unit is considered a home. How do i file my 2012 taxes late The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. How do i file my 2012 taxes late Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. How do i file my 2012 taxes late There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. How do i file my 2012 taxes late Dwelling unit. How do i file my 2012 taxes late   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. How do i file my 2012 taxes late It also includes all structures or other property belonging to the dwelling unit. How do i file my 2012 taxes late A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. How do i file my 2012 taxes late   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. How do i file my 2012 taxes late Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. How do i file my 2012 taxes late Example. How do i file my 2012 taxes late You rent a room in your home that is always available for short-term occupancy by paying customers. How do i file my 2012 taxes late You do not use the room yourself and you allow only paying customers to use the room. How do i file my 2012 taxes late This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. How do i file my 2012 taxes late Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. How do i file my 2012 taxes late When dividing your expenses, follow these rules. How do i file my 2012 taxes late Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. How do i file my 2012 taxes late (This rule does not apply when determining whether you used the unit as a home. How do i file my 2012 taxes late ) Any day that the unit is available for rent but not actually rented is not a day of rental use. How do i file my 2012 taxes late Fair rental price. How do i file my 2012 taxes late   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. How do i file my 2012 taxes late The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. How do i file my 2012 taxes late   Ask yourself the following questions when comparing another property with yours. How do i file my 2012 taxes late Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. How do i file my 2012 taxes late Example. How do i file my 2012 taxes late Your beach cottage was available for rent from June 1 through August 31 (92 days). How do i file my 2012 taxes late Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. How do i file my 2012 taxes late The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. How do i file my 2012 taxes late Your family also used the cottage during the last 2 weeks of May (14 days). How do i file my 2012 taxes late The cottage was not used at all before May 17 or after August 31. How do i file my 2012 taxes late You figure the part of the cottage expenses to treat as rental expenses as follows. How do i file my 2012 taxes late The cottage was used for rental a total of 85 days (92 − 7). How do i file my 2012 taxes late The days it was available for rent but not rented (7 days) are not days of rental use. How do i file my 2012 taxes late The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. How do i file my 2012 taxes late You used the cottage for personal purposes for 14 days (the last 2 weeks in May). How do i file my 2012 taxes late The total use of the cottage was 99 days (14 days personal use + 85 days rental use). How do i file my 2012 taxes late Your rental expenses are 85/99 (86%) of the cottage expenses. How do i file my 2012 taxes late Note. How do i file my 2012 taxes late When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. How do i file my 2012 taxes late Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. How do i file my 2012 taxes late Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. How do i file my 2012 taxes late If you have a net loss, you may not be able to deduct all of the rental expenses. How do i file my 2012 taxes late See Dwelling Unit Used as a Home, next. How do i file my 2012 taxes late Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. How do i file my 2012 taxes late You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. How do i file my 2012 taxes late See What is a day of personal use , later. How do i file my 2012 taxes late If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. How do i file my 2012 taxes late Instead, count it as a day of personal use in applying both (1) and (2) above. How do i file my 2012 taxes late What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. How do i file my 2012 taxes late You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). How do i file my 2012 taxes late However, see Days used as a main home before or after renting , later. How do i file my 2012 taxes late A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. How do i file my 2012 taxes late Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. How do i file my 2012 taxes late ), and lineal descendants (children, grandchildren, etc. How do i file my 2012 taxes late ). How do i file my 2012 taxes late Anyone under an arrangement that lets you use some other dwelling unit. How do i file my 2012 taxes late Anyone at less than a fair rental price. How do i file my 2012 taxes late Main home. How do i file my 2012 taxes late   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. How do i file my 2012 taxes late Shared equity financing agreement. How do i file my 2012 taxes late   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. How do i file my 2012 taxes late Donation of use of the property. How do i file my 2012 taxes late   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. How do i file my 2012 taxes late Examples. How do i file my 2012 taxes late   The following examples show how to determine if you have days of personal use. How do i file my 2012 taxes late Example 1. How do i file my 2012 taxes late You and your neighbor are co-owners of a condominium at the beach. How do i file my 2012 taxes late Last year, you rented the unit to vacationers whenever possible. How do i file my 2012 taxes late The unit was not used as a main home by anyone. How do i file my 2012 taxes late Your neighbor used the unit for 2 weeks last year; you did not use it at all. How do i file my 2012 taxes late Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. How do i file my 2012 taxes late Example 2. How do i file my 2012 taxes late You and your neighbors are co-owners of a house under a shared equity financing agreement. How do i file my 2012 taxes late Your neighbors live in the house and pay you a fair rental price. How do i file my 2012 taxes late Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. How do i file my 2012 taxes late This is because your neighbors rent the house as their main home under a shared equity financing agreement. How do i file my 2012 taxes late Example 3. How do i file my 2012 taxes late You own a rental property that you rent to your son. How do i file my 2012 taxes late Your son does not own any interest in this property. How do i file my 2012 taxes late He uses it as his main home and pays you a fair rental price. How do i file my 2012 taxes late Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. How do i file my 2012 taxes late Example 4. How do i file my 2012 taxes late You rent your beach house to Rosa. How do i file my 2012 taxes late Rosa rents her cabin in the mountains to you. How do i file my 2012 taxes late You each pay a fair rental price. How do i file my 2012 taxes late You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. How do i file my 2012 taxes late Example 5. How do i file my 2012 taxes late You rent an apartment to your mother at less than a fair rental price. How do i file my 2012 taxes late You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. How do i file my 2012 taxes late Days used for repairs and maintenance. How do i file my 2012 taxes late   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. How do i file my 2012 taxes late Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. How do i file my 2012 taxes late Example. How do i file my 2012 taxes late Corey owns a cabin in the mountains that he rents for most of the year. How do i file my 2012 taxes late He spends a week at the cabin with family members. How do i file my 2012 taxes late Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. How do i file my 2012 taxes late Corey's family members, however, work substantially full time on the cabin each day during the week. How do i file my 2012 taxes late The main purpose of being at the cabin that week is to do maintenance work. How do i file my 2012 taxes late Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. How do i file my 2012 taxes late Days used as a main home before or after renting. How do i file my 2012 taxes late   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. How do i file my 2012 taxes late Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. How do i file my 2012 taxes late You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. How do i file my 2012 taxes late However, this special rule does not apply when dividing expenses between rental and personal use. How do i file my 2012 taxes late See Property Changed to Rental Use in chapter 4. How do i file my 2012 taxes late Example 1. How do i file my 2012 taxes late On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. How do i file my 2012 taxes late You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). How do i file my 2012 taxes late On June 1, 2013, you moved back into your old house. How do i file my 2012 taxes late The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. How do i file my 2012 taxes late Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. How do i file my 2012 taxes late Example 2. How do i file my 2012 taxes late On January 31, you moved out of the condominium where you had lived for 3 years. How do i file my 2012 taxes late You offered it for rent at a fair rental price beginning on February 1. How do i file my 2012 taxes late You were unable to rent it until April. How do i file my 2012 taxes late On September 15, you sold the condominium. How do i file my 2012 taxes late The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. How do i file my 2012 taxes late Examples. How do i file my 2012 taxes late   The following examples show how to determine whether you used your rental property as a home. How do i file my 2012 taxes late Example 1. How do i file my 2012 taxes late You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. How do i file my 2012 taxes late You rented the basement apartment at a fair rental price to college students during the regular school year. How do i file my 2012 taxes late You rented to them on a 9-month lease (273 days). How do i file my 2012 taxes late You figured 10% of the total days rented to others at a fair rental price is 27 days. How do i file my 2012 taxes late During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. How do i file my 2012 taxes late Your basement apartment was used as a home because you used it for personal purposes for 30 days. How do i file my 2012 taxes late Rent-free use by your brothers is considered personal use. How do i file my 2012 taxes late Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). How do i file my 2012 taxes late Example 2. How do i file my 2012 taxes late You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). How do i file my 2012 taxes late Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. How do i file my 2012 taxes late You figured 10% of the total days rented to others at a fair rental price is 3 days. How do i file my 2012 taxes late The room was used as a home because you used it for personal purposes for 21 days. How do i file my 2012 taxes late That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). How do i file my 2012 taxes late Example 3. How do i file my 2012 taxes late You own a condominium apartment in a resort area. How do i file my 2012 taxes late You rented it at a fair rental price for a total of 170 days during the year. How do i file my 2012 taxes late For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. How do i file my 2012 taxes late Your family actually used the apartment for 10 of those days. How do i file my 2012 taxes late Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. How do i file my 2012 taxes late You figured 10% of the total days rented to others at a fair rental price is 16 days. How do i file my 2012 taxes late Your family also used the apartment for 7 other days during the year. How do i file my 2012 taxes late You used the apartment as a home because you used it for personal purposes for 17 days. How do i file my 2012 taxes late That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). How do i file my 2012 taxes late Minimal rental use. How do i file my 2012 taxes late   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. How do i file my 2012 taxes late See Used as a home but rented less than 15 days, later, for more information. How do i file my 2012 taxes late Limit on deductions. How do i file my 2012 taxes late   Renting a dwelling unit that is considered a home is not a passive activity. How do i file my 2012 taxes late Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. How do i file my 2012 taxes late The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. How do i file my 2012 taxes late Any expenses carried forward to the next year will be subject to any limits that apply for that year. How do i file my 2012 taxes late This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. How do i file my 2012 taxes late   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. How do i file my 2012 taxes late Reporting Income and Deductions Property not used for personal purposes. How do i file my 2012 taxes late   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. How do i file my 2012 taxes late Property used for personal purposes. How do i file my 2012 taxes late   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. How do i file my 2012 taxes late Not used as a home. How do i file my 2012 taxes late   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. How do i file my 2012 taxes late Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . How do i file my 2012 taxes late The expenses for personal use are not deductible as rental expenses. How do i file my 2012 taxes late   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. How do i file my 2012 taxes late Used as a home but rented less than 15 days. How do i file my 2012 taxes late   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). How do i file my 2012 taxes late You are not required to report the rental income and rental expenses from this activity. How do i file my 2012 taxes late The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). How do i file my 2012 taxes late See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. How do i file my 2012 taxes late Used as a home and rented 15 days or more. How do i file my 2012 taxes late   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. How do i file my 2012 taxes late Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . How do i file my 2012 taxes late The expenses for personal use are not deductible as rental expenses. How do i file my 2012 taxes late   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. How do i file my 2012 taxes late You do not need to use Worksheet 5-1. How do i file my 2012 taxes late   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. How do i file my 2012 taxes late To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. How do i file my 2012 taxes late Worksheet 5-1. How do i file my 2012 taxes late Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. How do i file my 2012 taxes late Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . How do i file my 2012 taxes late ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. How do i file my 2012 taxes late Rental Use Percentage A. How do i file my 2012 taxes late Total days available for rent at fair rental price A. How do i file my 2012 taxes late       B. How do i file my 2012 taxes late Total days available for rent (line A) but not rented B. How do i file my 2012 taxes late       C. How do i file my 2012 taxes late Total days of rental use. How do i file my 2012 taxes late Subtract line B from line A C. How do i file my 2012 taxes late       D. How do i file my 2012 taxes late Total days of personal use (including days rented at less than fair rental price) D. How do i file my 2012 taxes late       E. How do i file my 2012 taxes late Total days of rental and personal use. How do i file my 2012 taxes late Add lines C and D E. How do i file my 2012 taxes late       F. How do i file my 2012 taxes late Percentage of expenses allowed for rental. How do i file my 2012 taxes late Divide line C by line E     F. How do i file my 2012 taxes late . How do i file my 2012 taxes late PART II. How do i file my 2012 taxes late Allowable Rental Expenses 1. How do i file my 2012 taxes late Enter rents received 1. How do i file my 2012 taxes late   2a. How do i file my 2012 taxes late Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. How do i file my 2012 taxes late       b. How do i file my 2012 taxes late Enter the rental portion of real estate taxes b. How do i file my 2012 taxes late       c. How do i file my 2012 taxes late Enter the rental portion of deductible casualty and theft losses (see instructions) c. How do i file my 2012 taxes late       d. How do i file my 2012 taxes late Enter direct rental expenses (see instructions) d. How do i file my 2012 taxes late       e. How do i file my 2012 taxes late Fully deductible rental expenses. How do i file my 2012 taxes late Add lines 2a–2d. How do i file my 2012 taxes late Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. How do i file my 2012 taxes late   3. How do i file my 2012 taxes late Subtract line 2e from line 1. How do i file my 2012 taxes late If zero or less, enter -0- 3. How do i file my 2012 taxes late   4a. How do i file my 2012 taxes late Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. How do i file my 2012 taxes late       b. How do i file my 2012 taxes late Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. How do i file my 2012 taxes late       c. How do i file my 2012 taxes late Carryover of operating expenses from 2012 worksheet c. How do i file my 2012 taxes late       d. How do i file my 2012 taxes late Add lines 4a–4c d. How do i file my 2012 taxes late       e. How do i file my 2012 taxes late Allowable expenses. How do i file my 2012 taxes late Enter the smaller of line 3 or line 4d (see instructions) 4e. How do i file my 2012 taxes late   5. How do i file my 2012 taxes late Subtract line 4e from line 3. How do i file my 2012 taxes late If zero or less, enter -0- 5. How do i file my 2012 taxes late   6a. How do i file my 2012 taxes late Enter the rental portion of excess casualty and theft losses (see instructions) 6a. How do i file my 2012 taxes late       b. How do i file my 2012 taxes late Enter the rental portion of depreciation of the dwelling unit b. How do i file my 2012 taxes late       c. How do i file my 2012 taxes late Carryover of excess casualty losses and depreciation from 2012 worksheet c. How do i file my 2012 taxes late       d. How do i file my 2012 taxes late Add lines 6a–6c d. How do i file my 2012 taxes late       e. How do i file my 2012 taxes late Allowable excess casualty and theft losses and depreciation. How do i file my 2012 taxes late Enter the smaller of  line 5 or line 6d (see instructions) 6e. How do i file my 2012 taxes late   PART III. How do i file my 2012 taxes late Carryover of Unallowed Expenses to Next Year 7a. How do i file my 2012 taxes late Operating expenses to be carried over to next year. How do i file my 2012 taxes late Subtract line 4e from line 4d 7a. How do i file my 2012 taxes late   b. How do i file my 2012 taxes late Excess casualty and theft losses and depreciation to be carried over to next year. How do i file my 2012 taxes late  Subtract line 6e from line 6d b. How do i file my 2012 taxes late   Worksheet 5-1 Instructions. How do i file my 2012 taxes late Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. How do i file my 2012 taxes late Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. How do i file my 2012 taxes late Line 2a. How do i file my 2012 taxes late Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. How do i file my 2012 taxes late Do not include interest on a loan that did not benefit the dwelling unit. How do i file my 2012 taxes late For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. How do i file my 2012 taxes late Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. How do i file my 2012 taxes late Include the rental portion of this interest in the total you enter on line 2a of the worksheet. How do i file my 2012 taxes late   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. How do i file my 2012 taxes late See the Schedule A instructions. How do i file my 2012 taxes late However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. How do i file my 2012 taxes late See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. How do i file my 2012 taxes late Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. How do i file my 2012 taxes late   Note. How do i file my 2012 taxes late Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. How do i file my 2012 taxes late Instead, figure the personal portion on a separate Schedule A. How do i file my 2012 taxes late If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. How do i file my 2012 taxes late           Line 2c. How do i file my 2012 taxes late Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. How do i file my 2012 taxes late To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. How do i file my 2012 taxes late If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. How do i file my 2012 taxes late On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. How do i file my 2012 taxes late Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. How do i file my 2012 taxes late   Note. How do i file my 2012 taxes late Do not file this Form 4684 or use it to figure your personal losses on Schedule A. How do i file my 2012 taxes late Instead, figure the personal portion on a separate Form 4684. How do i file my 2012 taxes late           Line 2d. How do i file my 2012 taxes late Enter the total of your rental expenses that are directly related only to the rental activity. How do i file my 2012 taxes late These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. How do i file my 2012 taxes late Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. How do i file my 2012 taxes late           Line 2e. How do i file my 2012 taxes late You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. How do i file my 2012 taxes late Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. How do i file my 2012 taxes late           Line 4b. How do i file my 2012 taxes late On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. How do i file my 2012 taxes late If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. How do i file my 2012 taxes late Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). How do i file my 2012 taxes late           Line 4e. How do i file my 2012 taxes late You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. How do i file my 2012 taxes late *           Line 6a. How do i file my 2012 taxes late To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. How do i file my 2012 taxes late   A. How do i file my 2012 taxes late Enter the amount from Form 4684, line 10       B. How do i file my 2012 taxes late Enter the rental portion of line A       C. How do i file my 2012 taxes late Enter the amount from line 2c of this worksheet       D. How do i file my 2012 taxes late Subtract line C from line B. How do i file my 2012 taxes late Enter the result here and on line 6a of this worksheet               Line 6e. How do i file my 2012 taxes late You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. How do i file my 2012 taxes late * *Allocating the limited deduction. How do i file my 2012 taxes late If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. How do i file my 2012 taxes late Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. How do i file my 2012 taxes late Prev  Up  Next   Home   More Online Publications