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How To File An Amendment To 2011 Taxes

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How To File An Amendment To 2011 Taxes

How to file an amendment to 2011 taxes 5. How to file an amendment to 2011 taxes   Additional Rules for Listed Property Table of Contents Introduction Useful Items - You may want to see: What Is Listed Property?Passenger Automobiles Other Property Used for Transportation Computers and Related Peripheral Equipment Can Employees Claim a Deduction? What Is the Business-Use Requirement?How To Allocate Use Qualified Business Use Recapture of Excess Depreciation Lessee's Inclusion Amount Do the Passenger Automobile Limits Apply?Maximum Depreciation Deduction Deductions After the Recovery Period Deductions For Passenger Automobiles Acquired in a Trade-in What Records Must Be Kept?Adequate Records How Is Listed Property Information Reported? Introduction This chapter discusses the deduction limits and other special rules that apply to certain listed property. How to file an amendment to 2011 taxes Listed property includes cars and other property used for transportation, property used for entertainment, and certain computers. How to file an amendment to 2011 taxes Deductions for listed property (other than certain leased property) are subject to the following special rules and limits. How to file an amendment to 2011 taxes Deduction for employees. How to file an amendment to 2011 taxes If your use of the property is not for your employer's convenience or is not required as a condition of your employment, you cannot deduct depreciation or rent expenses for your use of the property as an employee. How to file an amendment to 2011 taxes Business-use requirement. How to file an amendment to 2011 taxes If the property is not used predominantly (more than 50%) for qualified business use, you cannot claim the section 179 deduction or a special depreciation allowance. How to file an amendment to 2011 taxes In addition, you must figure any depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS) using the straight line method over the ADS recovery period. How to file an amendment to 2011 taxes You may also have to recapture (include in income) any excess depreciation claimed in previous years. How to file an amendment to 2011 taxes A similar inclusion amount applies to certain leased property. How to file an amendment to 2011 taxes Passenger automobile limits and rules. How to file an amendment to 2011 taxes Annual limits apply to depreciation deductions (including section 179 deductions and any special depreciation allowance) for certain passenger automobiles. How to file an amendment to 2011 taxes You can continue to deduct depreciation for the unrecovered basis resulting from these limits after the end of the recovery period. How to file an amendment to 2011 taxes This chapter defines listed property and explains the special rules and depreciation deduction limits that apply, including the special inclusion amount rule for leased property. How to file an amendment to 2011 taxes It also discusses the recordkeeping rules for listed property and explains how to report information about the property on your tax return. How to file an amendment to 2011 taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property See chapter 6 for information about getting publications and forms. How to file an amendment to 2011 taxes What Is Listed Property? Listed property is any of the following. How to file an amendment to 2011 taxes Passenger automobiles (as defined later). How to file an amendment to 2011 taxes Any other property used for transportation, unless it is an excepted vehicle. How to file an amendment to 2011 taxes Property generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video-recording equipment). How to file an amendment to 2011 taxes Computers and related peripheral equipment, unless used only at a regular business establishment and owned or leased by the person operating the establishment. How to file an amendment to 2011 taxes A regular business establishment includes a portion of a dwelling unit that is used both regularly and exclusively for business as discussed in Publication 587. How to file an amendment to 2011 taxes Improvements to listed property. How to file an amendment to 2011 taxes   An improvement made to listed property that must be capitalized is treated as a new item of depreciable property. How to file an amendment to 2011 taxes The recovery period and method of depreciation that apply to the listed property as a whole also apply to the improvement. How to file an amendment to 2011 taxes For example, if you must depreciate the listed property using the straight line method, you also must depreciate the improvement using the straight line method. How to file an amendment to 2011 taxes Passenger Automobiles A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (6,000 pounds or less of gross vehicle weight for trucks and vans). How to file an amendment to 2011 taxes It includes any part, component, or other item physically attached to the automobile at the time of purchase or usually included in the purchase price of an automobile. How to file an amendment to 2011 taxes The following vehicles are not considered passenger automobiles for these purposes. How to file an amendment to 2011 taxes An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business. How to file an amendment to 2011 taxes A vehicle used directly in the trade or business of transporting persons or property for pay or hire. How to file an amendment to 2011 taxes A truck or van that is a qualified nonpersonal use vehicle. How to file an amendment to 2011 taxes Qualified nonpersonal use vehicles. How to file an amendment to 2011 taxes   Qualified nonpersonal use vehicles are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. How to file an amendment to 2011 taxes They include the trucks and vans listed as excepted vehicles under Other Property Used for Transportation , next. How to file an amendment to 2011 taxes They also include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. How to file an amendment to 2011 taxes For a detailed discussion of passenger automobiles, including leased passenger automobiles, see  Publication 463. How to file an amendment to 2011 taxes Other Property Used for Transportation Although vehicles used to transport persons or property for pay or hire and vehicles rated at more than the 6,000-pound threshold are not passenger automobiles, they are still “other property used for transportation” and are subject to the special rules for listed property. How to file an amendment to 2011 taxes Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles used to transport persons or goods. How to file an amendment to 2011 taxes Excepted vehicles. How to file an amendment to 2011 taxes   Other property used for transportation does not include the following qualified nonpersonal use vehicles (defined earlier under Passenger Automobiles ). How to file an amendment to 2011 taxes Clearly marked police and fire vehicles. How to file an amendment to 2011 taxes Unmarked vehicles used by law enforcement officers if the use is officially authorized. How to file an amendment to 2011 taxes Ambulances used as such and hearses used as such. How to file an amendment to 2011 taxes Any vehicle with a loaded gross vehicle weight of over 14,000 pounds that is designed to carry cargo. How to file an amendment to 2011 taxes Bucket trucks (cherry pickers), cement mixers, dump trucks (including garbage trucks), flatbed trucks, and refrigerated trucks. How to file an amendment to 2011 taxes Combines, cranes and derricks, and forklifts. How to file an amendment to 2011 taxes Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat. How to file an amendment to 2011 taxes Qualified moving vans. How to file an amendment to 2011 taxes Qualified specialized utility repair trucks. How to file an amendment to 2011 taxes School buses used in transporting students and employees of schools. How to file an amendment to 2011 taxes Other buses with a capacity of at least 20 passengers that are used as passenger buses. How to file an amendment to 2011 taxes Tractors and other special purpose farm vehicles. How to file an amendment to 2011 taxes Clearly marked police and fire vehicle. How to file an amendment to 2011 taxes   A clearly marked police or fire vehicle is a vehicle that meets all the following requirements. How to file an amendment to 2011 taxes It is owned or leased by a governmental unit or an agency or instrumentality of a governmental unit. How to file an amendment to 2011 taxes It is required to be used for commuting by a police officer or fire fighter who, when not on a regular shift, is on call at all times. How to file an amendment to 2011 taxes It is prohibited from being used for personal use (other than commuting) outside the limit of the police officer's arrest powers or the fire fighter's obligation to respond to an emergency. How to file an amendment to 2011 taxes It is clearly marked with painted insignia or words that make it readily apparent that it is a police or fire vehicle. How to file an amendment to 2011 taxes A marking on a license plate is not a clear marking for these purposes. How to file an amendment to 2011 taxes Qualified moving van. How to file an amendment to 2011 taxes   A qualified moving van is any truck or van used by a professional moving company for moving household or business goods if the following requirements are met. How to file an amendment to 2011 taxes No personal use of the van is allowed other than for travel to and from a move site or for minor personal use, such as a stop for lunch on the way from one move site to another. How to file an amendment to 2011 taxes Personal use for travel to and from a move site happens no more than five times a month on average. How to file an amendment to 2011 taxes Personal use is limited to situations in which it is more convenient to the employer, because of the location of the employee's residence in relation to the location of the move site, for the van not to be returned to the employer's business location. How to file an amendment to 2011 taxes Qualified specialized utility repair truck. How to file an amendment to 2011 taxes   A truck is a qualified specialized utility repair truck if it is not a van or pickup truck and all the following apply. How to file an amendment to 2011 taxes The truck was specifically designed for and is used to carry heavy tools, testing equipment, or parts. How to file an amendment to 2011 taxes Shelves, racks, or other permanent interior construction has been installed to carry and store the tools, equipment, or parts and would make it unlikely that the truck would be used, other than minimally, for personal purposes. How to file an amendment to 2011 taxes The employer requires the employee to drive the truck home in order to be able to respond in emergency situations for purposes of restoring or maintaining electricity, gas, telephone, water, sewer, or steam utility services. How to file an amendment to 2011 taxes Computers and Related Peripheral Equipment A computer is a programmable, electronically activated device capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention. How to file an amendment to 2011 taxes It consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. How to file an amendment to 2011 taxes Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. How to file an amendment to 2011 taxes The following are neither computers nor related peripheral equipment. How to file an amendment to 2011 taxes Any equipment that is an integral part of other property that is not a computer. How to file an amendment to 2011 taxes Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment. How to file an amendment to 2011 taxes Equipment of a kind used primarily for the user's amusement or entertainment, such as video games. How to file an amendment to 2011 taxes Can Employees Claim a Deduction? If you are an employee, you can claim a depreciation deduction for the use of your listed property (whether owned or rented) in performing services as an employee only if your use is a business use. How to file an amendment to 2011 taxes The use of your property in performing services as an employee is a business use only if both the following requirements are met. How to file an amendment to 2011 taxes The use is for your employer's convenience. How to file an amendment to 2011 taxes The use is required as a condition of your employment. How to file an amendment to 2011 taxes If these requirements are not met, you cannot deduct depreciation (including the section 179 deduction) or rent expenses for your use of the property as an employee. How to file an amendment to 2011 taxes Employer's convenience. How to file an amendment to 2011 taxes   Whether the use of listed property is for your employer's convenience must be determined from all the facts. How to file an amendment to 2011 taxes The use is for your employer's convenience if it is for a substantial business reason of the employer. How to file an amendment to 2011 taxes The use of listed property during your regular working hours to carry on your employer's business generally is for the employer's convenience. How to file an amendment to 2011 taxes Condition of employment. How to file an amendment to 2011 taxes   Whether the use of listed property is a condition of your employment depends on all the facts and circumstances. How to file an amendment to 2011 taxes The use of property must be required for you to perform your duties properly. How to file an amendment to 2011 taxes Your employer does not have to require explicitly that you use the property. How to file an amendment to 2011 taxes However, a mere statement by the employer that the use of the property is a condition of your employment is not sufficient. How to file an amendment to 2011 taxes Example 1. How to file an amendment to 2011 taxes Virginia Sycamore is employed as a courier with We Deliver, which provides local courier services. How to file an amendment to 2011 taxes She owns and uses a motorcycle to deliver packages to downtown offices. How to file an amendment to 2011 taxes We Deliver explicitly requires all delivery persons to own a car or motorcycle for use in their employment. How to file an amendment to 2011 taxes Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. How to file an amendment to 2011 taxes Example 2. How to file an amendment to 2011 taxes Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. How to file an amendment to 2011 taxes He must travel to these sites on a regular basis. How to file an amendment to 2011 taxes Uplift does not furnish an automobile or explicitly require him to use his own automobile. How to file an amendment to 2011 taxes However, it pays him for any costs he incurs in traveling to the various sites. How to file an amendment to 2011 taxes The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. How to file an amendment to 2011 taxes Example 3. How to file an amendment to 2011 taxes Assume the same facts as in Example 2 except that Uplift furnishes a car to Bill, who chooses to use his own car and receive payment for using it. How to file an amendment to 2011 taxes The use of his own car is neither for the convenience of Uplift nor required as a condition of employment. How to file an amendment to 2011 taxes Example 4. How to file an amendment to 2011 taxes Marilyn Lee is a pilot for Y Company, a small charter airline. How to file an amendment to 2011 taxes Y requires pilots to obtain 80 hours of flight time annually in addition to flight time spent with the airline. How to file an amendment to 2011 taxes Pilots usually can obtain these hours by flying with the Air Force Reserve or by flying part-time with another airline. How to file an amendment to 2011 taxes Marilyn owns her own airplane. How to file an amendment to 2011 taxes The use of her airplane to obtain the required flight hours is neither for the convenience of the employer nor required as a condition of employment. How to file an amendment to 2011 taxes Example 5. How to file an amendment to 2011 taxes David Rule is employed as an engineer with Zip, an engineering contracting firm. How to file an amendment to 2011 taxes He occasionally takes work home at night rather than work late in the office. How to file an amendment to 2011 taxes He owns and uses a home computer which is virtually identical to the office model. How to file an amendment to 2011 taxes His use of the computer is neither for the convenience of his employer nor required as a condition of employment. How to file an amendment to 2011 taxes What Is the Business-Use Requirement? You can claim the section 179 deduction and a special depreciation allowance for listed property and depreciate listed property using GDS and a declining balance method if the property meets the business-use requirement. How to file an amendment to 2011 taxes To meet this requirement, listed property must be used predominantly (more than 50% of its total use) for qualified business use. How to file an amendment to 2011 taxes If this requirement is not met, the following rules apply. How to file an amendment to 2011 taxes Property not used predominantly for qualified business use during the year it is placed in service does not qualify for the section 179 deduction. How to file an amendment to 2011 taxes Property not used predominantly for qualified business use during the year it is placed in service does not qualify for a special depreciation allowance. How to file an amendment to 2011 taxes Any depreciation deduction under MACRS for property not used predominantly for qualified business use during any year must be figured using the straight line method over the ADS recovery period. How to file an amendment to 2011 taxes This rule applies each year of the recovery period. How to file an amendment to 2011 taxes Excess depreciation on property previously used predominantly for qualified business use must be recaptured (included in income) in the first year in which it is no longer used predominantly for qualified business use. How to file an amendment to 2011 taxes A lessee must add an inclusion amount to income in the first year in which the leased property is not used predominantly for qualified business use. How to file an amendment to 2011 taxes Being required to use the straight line method for an item of listed property not used predominantly for qualified business use is not the same as electing the straight line method. How to file an amendment to 2011 taxes It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. How to file an amendment to 2011 taxes Exception for leased property. How to file an amendment to 2011 taxes   The business-use requirement generally does not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. How to file an amendment to 2011 taxes   You are considered regularly engaged in the business of leasing listed property only if you enter into contracts for the leasing of listed property with some frequency over a continuous period of time. How to file an amendment to 2011 taxes This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of your business in its entirety. How to file an amendment to 2011 taxes Occasional or incidental leasing activity is insufficient. How to file an amendment to 2011 taxes For example, if you lease only one passenger automobile during a tax year, you are not regularly engaged in the business of leasing automobiles. How to file an amendment to 2011 taxes An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. How to file an amendment to 2011 taxes How To Allocate Use To determine whether the business-use requirement is met, you must allocate the use of any item of listed property used for more than one purpose during the year among its various uses. How to file an amendment to 2011 taxes For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. How to file an amendment to 2011 taxes You determine the percentage of qualified business use by dividing the number of miles you drove the vehicle for business purposes during the year by the total number of miles you drove the vehicle for all purposes (including business miles) during the year. How to file an amendment to 2011 taxes For other listed property, allocate the property's use on the basis of the most appropriate unit of time the property is actually used (rather than merely being available for use). How to file an amendment to 2011 taxes For example, you can determine the percentage of business use of a computer by dividing the number of hours you used the computer for business purposes during the year by the total number of hours you used the computer for all purposes (including business use) during the year. How to file an amendment to 2011 taxes Entertainment use. How to file an amendment to 2011 taxes   Treat the use of listed property for entertainment, recreation, or amusement purposes as a business use only to the extent you can deduct expenses (other than interest and property tax expenses) due to its use as an ordinary and necessary business expense. How to file an amendment to 2011 taxes Commuting use. How to file an amendment to 2011 taxes   The use of an automobile for commuting is not business use, regardless of whether work is performed during the trip. How to file an amendment to 2011 taxes For example, a business telephone call made on a car telephone while commuting to work does not change the character of the trip from commuting to business. How to file an amendment to 2011 taxes This is also true for a business meeting held in a car while commuting to work. How to file an amendment to 2011 taxes Similarly, a business call made on an otherwise personal trip does not change the character of a trip from personal to business. How to file an amendment to 2011 taxes The fact that an automobile is used to display material that advertises the owner's or user's trade or business does not convert an otherwise personal use into business use. How to file an amendment to 2011 taxes Use of your automobile by another person. How to file an amendment to 2011 taxes   If someone else uses your automobile, do not treat that use as business use unless one of the following conditions applies. How to file an amendment to 2011 taxes That use is directly connected with your business. How to file an amendment to 2011 taxes You properly report the value of the use as income to the other person and withhold tax on the income where required. How to file an amendment to 2011 taxes You are paid a fair market rent. How to file an amendment to 2011 taxes Treat any payment to you for the use of the automobile as a rent payment for purposes of item (3). How to file an amendment to 2011 taxes Employee deductions. How to file an amendment to 2011 taxes   If you are an employee, do not treat your use of listed property as business use unless it is for your employer's convenience and is required as a condition of your employment. How to file an amendment to 2011 taxes See Can Employees Claim a Deduction , earlier. How to file an amendment to 2011 taxes Qualified Business Use Qualified business use of listed property is any use of the property in your trade or business. How to file an amendment to 2011 taxes However, it does not include the following uses. How to file an amendment to 2011 taxes The leasing of property to any 5% owner or related person (to the extent the property is used by a 5% owner or person related to the owner or lessee of the property). How to file an amendment to 2011 taxes The use of property as pay for the services of a 5% owner or related person. How to file an amendment to 2011 taxes The use of property as pay for services of any person (other than a 5% owner or related person), unless the value of the use is included in that person's gross income and income tax is withheld on that amount where required. How to file an amendment to 2011 taxes Property does not stop being used predominantly for qualified business use because of a transfer at death. How to file an amendment to 2011 taxes Exception for leasing or compensatory use of aircraft. How to file an amendment to 2011 taxes   Treat the leasing of any aircraft by a 5% owner or related person, or the compensatory use of any aircraft, as a qualified business use if at least 25% of the total use of the aircraft during the year is for a qualified business use. How to file an amendment to 2011 taxes 5% owner. How to file an amendment to 2011 taxes   For a business entity that is not a corporation, a 5% owner is any person who owns more than 5% of the capital or profits interest in the business. How to file an amendment to 2011 taxes   For a corporation, a 5% owner is any person who owns, or is considered to own, either of the following. How to file an amendment to 2011 taxes More than 5% of the outstanding stock of the corporation. How to file an amendment to 2011 taxes Stock possessing more than 5% of the total combined voting power of all stock in the corporation. How to file an amendment to 2011 taxes Related persons. How to file an amendment to 2011 taxes   For a description of related persons, see Related persons in the discussion on property owned or used in 1986 under What Method Can You Use To Depreciate Your Property in chapter 1 . How to file an amendment to 2011 taxes For this purpose, however, treat as related persons only the relationships listed in items (1) through (10) of that discussion and substitute “50%” for “10%” each place it appears. How to file an amendment to 2011 taxes Examples. How to file an amendment to 2011 taxes   The following examples illustrate whether the use of business property is qualified business use. How to file an amendment to 2011 taxes Example 1. How to file an amendment to 2011 taxes John Maple is the sole proprietor of a plumbing contracting business. How to file an amendment to 2011 taxes John employs his brother, Richard, in the business. How to file an amendment to 2011 taxes As part of Richard's pay, he is allowed to use one of the company automobiles for personal use. How to file an amendment to 2011 taxes The company includes the value of the personal use of the automobile in Richard's gross income and properly withholds tax on it. How to file an amendment to 2011 taxes The use of the automobile is pay for the performance of services by a related person, so it is not a qualified business use. How to file an amendment to 2011 taxes Example 2. How to file an amendment to 2011 taxes John, in Example 1, allows unrelated employees to use company automobiles for personal purposes. How to file an amendment to 2011 taxes He does not include the value of the personal use of the company automobiles as part of their compensation and he does not withhold tax on the value of the use of the automobiles. How to file an amendment to 2011 taxes This use of company automobiles by employees is not a qualified business use. How to file an amendment to 2011 taxes Example 3. How to file an amendment to 2011 taxes James Company Inc. How to file an amendment to 2011 taxes owns several automobiles that its employees use for business purposes. How to file an amendment to 2011 taxes The employees also are allowed to take the automobiles home at night. How to file an amendment to 2011 taxes The fair market value of each employee's use of an automobile for any personal purpose, such as commuting to and from work, is reported as income to the employee and James Company withholds tax on it. How to file an amendment to 2011 taxes This use of company automobiles by employees, even for personal purposes, is a qualified business use for the company. How to file an amendment to 2011 taxes Investment Use The use of property to produce income in a nonbusiness activity (investment use) is not a qualified business use. How to file an amendment to 2011 taxes However, you can treat the investment use as business use to figure the depreciation deduction for the property in a given year. How to file an amendment to 2011 taxes Example 1. How to file an amendment to 2011 taxes Sarah Bradley uses a home computer 50% of the time to manage her investments. How to file an amendment to 2011 taxes She also uses the computer 40% of the time in her part-time consumer research business. How to file an amendment to 2011 taxes Sarah's home computer is listed property because it is not used at a regular business establishment. How to file an amendment to 2011 taxes She does not use the computer predominantly for qualified business use. How to file an amendment to 2011 taxes Therefore, she cannot elect a section 179 deduction or claim a special depreciation allowance for the computer. How to file an amendment to 2011 taxes She must depreciate it using the straight line method over the ADS recovery period. How to file an amendment to 2011 taxes Her combined business/investment use for determining her depreciation deduction is 90%. How to file an amendment to 2011 taxes Example 2. How to file an amendment to 2011 taxes If Sarah uses her computer 30% of the time to manage her investments and 60% of the time in her consumer research business, it is used predominantly for qualified business use. How to file an amendment to 2011 taxes She can elect a section 179 deduction and, if she does not deduct all the computer's cost, she can claim a special depreciation allowance and depreciate the computer using the 200% declining balance method over the GDS recovery period. How to file an amendment to 2011 taxes Her combined business/investment use for determining her depreciation deduction is 90%. How to file an amendment to 2011 taxes Recapture of Excess Depreciation If you used listed property more than 50% in a qualified business use in the year you placed it in service, you must recapture (include in income) excess depreciation in the first year you use it 50% or less. How to file an amendment to 2011 taxes You also increase the adjusted basis of your property by the same amount. How to file an amendment to 2011 taxes Excess depreciation is: The depreciation allowable for the property (including any section 179 deduction and special depreciation allowance claimed) for years before the first year you do not use the property predominantly for qualified business use, minus The depreciation that would have been allowable for those years if you had not used the property predominantly for qualified business use in the year you placed it in service. How to file an amendment to 2011 taxes To determine the amount in (2) above, you must refigure the depreciation using the straight line method and the ADS recovery period. How to file an amendment to 2011 taxes Example. How to file an amendment to 2011 taxes In June 2009, Ellen Rye purchased and placed in service a pickup truck that cost $18,000. How to file an amendment to 2011 taxes She used it only for qualified business use for 2009 through 2012. How to file an amendment to 2011 taxes Ellen claimed a section 179 deduction of $10,000 based on the purchase of the truck. How to file an amendment to 2011 taxes She began depreciating it using the 200% DB method over a 5-year GDS recovery period. How to file an amendment to 2011 taxes The pickup truck's gross vehicle weight was over 6,000 pounds, so it was not subject to the passenger automobile limits discussed later under Do the Passenger Automobile Limits Apply. How to file an amendment to 2011 taxes During 2013, she used the truck 50% for business and 50% for personal purposes. How to file an amendment to 2011 taxes She includes $4,018 excess depreciation in her gross income for 2013. How to file an amendment to 2011 taxes The excess depreciation is determined as follows. How to file an amendment to 2011 taxes Total section 179 deduction ($10,000) and depreciation claimed ($6,618) for 2009 through 2012. How to file an amendment to 2011 taxes (Depreciation is from Table A-1. How to file an amendment to 2011 taxes ) $16,618 Minus: Depreciation allowable (Table A-8):     2009 – 10% of $18,000 $1,800   2010 – 20% of $18,000 3,600   2011 – 20% of $18,000 3,600   2012 – 20% of $18,000 3,600 12,600 Excess depreciation $4,018 If Ellen's use of the truck does not change to 50% for business and 50% for personal purposes until 2015, there will be no excess depreciation. How to file an amendment to 2011 taxes The total depreciation allowable using Table A-8 through 2015 will be $18,000, which equals the total of the section 179 deduction and depreciation she will have claimed. How to file an amendment to 2011 taxes Where to figure and report recapture. How to file an amendment to 2011 taxes   Use Form 4797, Part IV, to figure the recapture amount. How to file an amendment to 2011 taxes Report the recapture amount as other income on the same form or schedule on which you took the depreciation deduction. How to file an amendment to 2011 taxes For example, report the recapture amount as other income on Schedule C (Form 1040) if you took the depreciation deduction on Schedule C. How to file an amendment to 2011 taxes If you took the depreciation deduction on Form 2106, report the recapture amount as other income on Form 1040, line 21. How to file an amendment to 2011 taxes Lessee's Inclusion Amount If you use leased listed property other than a passenger automobile for business/investment use, you must include an amount in your income in the first year your qualified business-use percentage is 50% or less. How to file an amendment to 2011 taxes Your qualified business-use percentage is the part of the property's total use that is qualified business use (defined earlier). How to file an amendment to 2011 taxes For the inclusion amount rules for a leased passenger automobile, see Leasing a Car in chapter 4 of Publication 463. How to file an amendment to 2011 taxes The inclusion amount is the sum of Amount A and Amount B, described next. How to file an amendment to 2011 taxes However, see the special rules for the inclusion amount, later, if your lease begins in the last 9 months of your tax year or is for less than one year. How to file an amendment to 2011 taxes Amount A. How to file an amendment to 2011 taxes   Amount A is: The fair market value of the property, multiplied by The business/investment use for the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A-19 in Appendix A . How to file an amendment to 2011 taxes   The fair market value of the property is the value on the first day of the lease term. How to file an amendment to 2011 taxes If the capitalized cost of an item of listed property is specified in the lease agreement, you must treat that amount as the fair market value. How to file an amendment to 2011 taxes Amount B. How to file an amendment to 2011 taxes   Amount B is: The fair market value of the property, multiplied by The average of the business/investment use for all tax years the property was leased that precede the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A–20 in Appendix A . How to file an amendment to 2011 taxes Maximum inclusion amount. How to file an amendment to 2011 taxes   The inclusion amount cannot be more than the sum of the deductible amounts of rent for the tax year in which the lessee must include the amount in gross income. How to file an amendment to 2011 taxes Inclusion amount worksheet. How to file an amendment to 2011 taxes   The following worksheet is provided to help you figure the inclusion amount for leased listed property. How to file an amendment to 2011 taxes Inclusion Amount Worksheet for Leased Listed Property 1. How to file an amendment to 2011 taxes Fair market value   2. How to file an amendment to 2011 taxes Business/investment use for first year business use is 50% or less   3. How to file an amendment to 2011 taxes Multiply line 1 by line 2. How to file an amendment to 2011 taxes   4. How to file an amendment to 2011 taxes Rate (%) from Table A-19   5. How to file an amendment to 2011 taxes Multiply line 3 by line 4. How to file an amendment to 2011 taxes This is Amount A. How to file an amendment to 2011 taxes   6. How to file an amendment to 2011 taxes Fair market value   7. How to file an amendment to 2011 taxes Average business/investment use for years property leased before the first year business use is 50% or less . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes . How to file an amendment to 2011 taxes   8. How to file an amendment to 2011 taxes Multiply line 6 by line 7   9. How to file an amendment to 2011 taxes Rate (%) from Table A-20   10. How to file an amendment to 2011 taxes Multiply line 8 by line 9. How to file an amendment to 2011 taxes This is Amount B. How to file an amendment to 2011 taxes   11. How to file an amendment to 2011 taxes Add line 5 and line 10. How to file an amendment to 2011 taxes This is your inclusion amount. How to file an amendment to 2011 taxes Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. How to file an amendment to 2011 taxes )         Example. How to file an amendment to 2011 taxes On February 1, 2011, Larry House, a calendar year taxpayer, leased and placed in service a computer with a fair market value of $3,000. How to file an amendment to 2011 taxes The lease is for a period of 5 years. How to file an amendment to 2011 taxes Larry does not use the computer at a regular business establishment, so it is listed property. How to file an amendment to 2011 taxes His business use of the property (all of which is qualified business use) is 80% in 2011, 60% in 2012, and 40% in 2013. How to file an amendment to 2011 taxes He must add an inclusion amount to gross income for 2013, the first tax year his qualified business-use percentage is 50% or less. How to file an amendment to 2011 taxes The computer has a 5-year recovery period under both GDS and ADS. How to file an amendment to 2011 taxes 2013 is the third tax year of the lease, so the applicable percentage from Table A-19 is −19. How to file an amendment to 2011 taxes 8%. How to file an amendment to 2011 taxes The applicable percentage from Table A-20 is 22. How to file an amendment to 2011 taxes 0%. How to file an amendment to 2011 taxes Larry's deductible rent for the computer for 2013 is $800. How to file an amendment to 2011 taxes Larry uses the Inclusion amount worksheet. How to file an amendment to 2011 taxes to figure the amount he must include in income for 2013. How to file an amendment to 2011 taxes His inclusion amount is $224, which is the sum of −$238 (Amount A) and $462 (Amount B). How to file an amendment to 2011 taxes Inclusion Amount Worksheet for Leased Listed Property 1. How to file an amendment to 2011 taxes Fair market value $3,000   2. How to file an amendment to 2011 taxes Business/investment use for first year business use is 50% or less 40 % 3. How to file an amendment to 2011 taxes Multiply line 1 by line 2. How to file an amendment to 2011 taxes 1,200   4. How to file an amendment to 2011 taxes Rate (%) from Table A-19 −19. How to file an amendment to 2011 taxes 8 % 5. How to file an amendment to 2011 taxes Multiply line 3 by line 4. How to file an amendment to 2011 taxes This is Amount A. How to file an amendment to 2011 taxes −238   6. How to file an amendment to 2011 taxes Fair market value 3,000   7. How to file an amendment to 2011 taxes Average business/investment use for years property leased before the first year business use is 50% or less 70 % 8. How to file an amendment to 2011 taxes Multiply line 6 by line 7 2,100   9. How to file an amendment to 2011 taxes Rate (%) from Table A-20 22. How to file an amendment to 2011 taxes 0 % 10. How to file an amendment to 2011 taxes Multiply line 8 by line 9. How to file an amendment to 2011 taxes This is Amount B. How to file an amendment to 2011 taxes 462   11. How to file an amendment to 2011 taxes Add line 5 and line 10. How to file an amendment to 2011 taxes This is your inclusion amount. How to file an amendment to 2011 taxes Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. How to file an amendment to 2011 taxes ) $224           Lease beginning in the last 9 months of your tax year. How to file an amendment to 2011 taxes    The inclusion amount is subject to a special rule if all the following apply. How to file an amendment to 2011 taxes The lease term begins within 9 months before the close of your tax year. How to file an amendment to 2011 taxes You do not use the property predominantly (more than 50%) for qualified business use during that part of the tax year. How to file an amendment to 2011 taxes The lease term continues into your next tax year. How to file an amendment to 2011 taxes Under this special rule, add the inclusion amount to income in the next tax year. How to file an amendment to 2011 taxes Figure the inclusion amount by taking into account the average of the business/investment use for both tax years (line 2 of the Inclusion Amount Worksheet for Leased Listed Property) and the applicable percentage for the tax year the lease term begins. How to file an amendment to 2011 taxes Skip lines 6 through 9 of the worksheet and enter zero on line 10. How to file an amendment to 2011 taxes Example 1. How to file an amendment to 2011 taxes On August 1, 2012, Julie Rule, a calendar year taxpayer, leased and placed in service an item of listed property. How to file an amendment to 2011 taxes The property is 5-year property with a fair market value of $10,000. How to file an amendment to 2011 taxes Her property has a recovery period of 5 years under ADS. How to file an amendment to 2011 taxes The lease is for 5 years. How to file an amendment to 2011 taxes Her business use of the property was 50% in 2012 and 90% in 2013. How to file an amendment to 2011 taxes She paid rent of $3,600 for 2012, of which $3,240 is deductible. How to file an amendment to 2011 taxes She must include $147 in income in 2013. How to file an amendment to 2011 taxes The $147 is the sum of Amount A and Amount B. How to file an amendment to 2011 taxes Amount A is $147 ($10,000 × 70% × 2. How to file an amendment to 2011 taxes 1%), the product of the fair market value, the average business use for 2012 and 2013, and the applicable percentage for year one from Table A-19 . How to file an amendment to 2011 taxes Amount B is zero. How to file an amendment to 2011 taxes Lease for less than one year. How to file an amendment to 2011 taxes   A special rule for the inclusion amount applies if the lease term is less than one year and you do not use the property predominantly (more than 50%) for qualified business use. How to file an amendment to 2011 taxes The amount included in income is the inclusion amount (figured as described in the preceding discussions) multiplied by a fraction. How to file an amendment to 2011 taxes The numerator of the fraction is the number of days in the lease term and the denominator is 365 (or 366 for leap years). How to file an amendment to 2011 taxes   The lease term for listed property other than residential rental or nonresidential real property includes options to renew. How to file an amendment to 2011 taxes If you have two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property, treat them as one lease. How to file an amendment to 2011 taxes Example 2. How to file an amendment to 2011 taxes On October 1, 2012, John Joyce, a calendar year taxpayer, leased and placed in service an item of listed property that is 3-year property. How to file an amendment to 2011 taxes This property had a fair market value of $15,000 and a recovery period of 5 years under ADS. How to file an amendment to 2011 taxes The lease term was 6 months (ending on March 31, 2013), during which he used the property 45% in business. How to file an amendment to 2011 taxes He must include $71 in income in 2013. How to file an amendment to 2011 taxes The $71 is the sum of Amount A and Amount B. How to file an amendment to 2011 taxes Amount A is $71 ($15,000 × 45% × 2. How to file an amendment to 2011 taxes 1% × 183/365), the product of the fair market value, the average business use for both years, and the applicable percentage for year one from Table A-19 , prorated for the length of the lease. How to file an amendment to 2011 taxes Amount B is zero. How to file an amendment to 2011 taxes Where to report inclusion amount. How to file an amendment to 2011 taxes   Report the inclusion amount figured as described in the preceding discussions as other income on the same form or schedule on which you took the deduction for your rental costs. How to file an amendment to 2011 taxes For example, report the inclusion amount as other income on Schedule C (Form 1040) if you took the deduction on Schedule C. How to file an amendment to 2011 taxes If you took the deduction for rental costs on Form 2106, report the inclusion amount as other income on Form 1040, line 21. How to file an amendment to 2011 taxes Do the Passenger Automobile Limits Apply? The depreciation deduction, including the section 179 deduction and special depreciation allowance, you can claim for a passenger automobile (defined earlier) each year is limited. How to file an amendment to 2011 taxes This section describes the maximum depreciation deduction amounts for 2013 and explains how to deduct, after the recovery period, the unrecovered basis of your property that results from applying the passenger automobile limit. How to file an amendment to 2011 taxes Exception for leased cars. How to file an amendment to 2011 taxes   The passenger automobile limits generally do not apply to passenger automobiles leased or held for leasing by anyone regularly engaged in the business of leasing passenger automobiles. How to file an amendment to 2011 taxes For information on when you are considered regularly engaged in the business of leasing listed property, including passenger automobiles, see Exception for leased property , earlier, under What Is the Business-Use Requirement . How to file an amendment to 2011 taxes Maximum Depreciation Deduction The passenger automobile limits are the maximum depreciation amounts you can deduct for a passenger automobile. How to file an amendment to 2011 taxes They are based on the date you placed the automobile in service. How to file an amendment to 2011 taxes Passenger Automobiles The maximum deduction amounts for most passenger automobiles are shown in the following table. How to file an amendment to 2011 taxes Maximum Depreciation Deduction for Passenger Automobiles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,1601 $5,100 $3,050 $1,875 2012 11,1601 5,100 3,050 1,875 2011 11,0602 4,900 2,950 1,775 2010 11,0602  4,900 2,950 1,775 2009 10,9603 4,800 2,850 1,775 2008 10,9603  4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6104 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7105 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6606 4,900 2,950 1,775 1If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. How to file an amendment to 2011 taxes 2If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,060. How to file an amendment to 2011 taxes 3If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $2,960. How to file an amendment to 2011 taxes 4If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $2,960. How to file an amendment to 2011 taxes 5If you acquired the vehicle before 5/06/03, the maximum deduction is $7,660. How to file an amendment to 2011 taxes If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. How to file an amendment to 2011 taxes 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. How to file an amendment to 2011 taxes If your business/investment use of the automobile is less than 100%, you must reduce the maximum deduction amount by multiplying the maximum amount by the percentage of business/investment use determined on an annual basis during the tax year. How to file an amendment to 2011 taxes If you have a short tax year, you must reduce the maximum deduction amount by multiplying the maximum amount by a fraction. How to file an amendment to 2011 taxes The numerator of the fraction is the number of months and partial months in the short tax year and the denominator is 12. How to file an amendment to 2011 taxes Example. How to file an amendment to 2011 taxes On April 15, 2013, Virginia Hart bought and placed in service a new car for $14,500. How to file an amendment to 2011 taxes She used the car only in her business. How to file an amendment to 2011 taxes She files her tax return based on the calendar year. How to file an amendment to 2011 taxes She does not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. How to file an amendment to 2011 taxes Under MACRS, a car is 5-year property. How to file an amendment to 2011 taxes Since she placed her car in service on April 15 and used it only for business, she uses the percentages in Table A-1 to figure her MACRS depreciation on the car. How to file an amendment to 2011 taxes Virginia multiplies the $14,500 unadjusted basis of her car by 0. How to file an amendment to 2011 taxes 20 to get her MACRS depreciation of $2,900 for 2013. How to file an amendment to 2011 taxes This $2,900 is below the maximum depreciation deduction of $3,160 for passenger automobiles placed in service in 2013. How to file an amendment to 2011 taxes She can deduct the full $2,900. How to file an amendment to 2011 taxes Electric Vehicles The maximum depreciation deductions for passenger automobiles that are produced to run primarily on electricity are higher than those for other automobiles. How to file an amendment to 2011 taxes The maximum deduction amounts for electric vehicles placed in service after August 5, 1997, and before January 1, 2007, are shown in the following table. How to file an amendment to 2011 taxes Owners of electric vehicles placed in service after December 31, 2006, should use the table of maximum deduction amounts later for electric vehicles classified as passenger automobiles or use the table of maximum deduction amounts for trucks and vans later, for electric vehicles classified as trucks and vans. How to file an amendment to 2011 taxes Maximum Depreciation Deduction For Electric Vehicles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2006 $8,980 $14,400 $8,650 $5,225 2005 8,880 14,200 8,450 5,125 2004 31,8301 14,300 8,550 5,125 5/06/2003– 12/31/2003 32,0302 14,600 8,750 5,225 1/01/2003– 5/05/2003 22,8803 14,600 8,750 5,225 1If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $8,880. How to file an amendment to 2011 taxes 2If you acquired the vehicle before 5/06/03, the maximum deduction is $22,880. How to file an amendment to 2011 taxes If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. How to file an amendment to 2011 taxes 3 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. How to file an amendment to 2011 taxes Trucks and Vans The maximum depreciation deductions for trucks and vans placed in service after 2002 are higher than those for other passenger automobiles. How to file an amendment to 2011 taxes The maximum deduction amounts for trucks and vans are shown in the following table. How to file an amendment to 2011 taxes Maximum Depreciation Deduction For Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 11,3601 5,300 3,150 1,875 2011 11,2602 5,200 3,150 1,875 2010 11,1603 5,100 3,050 1,875 2009 11,0604 4,900 2,950 1,775 2008 11,1605 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2006 3,260 5,200 3,150 1,875 2005 3,260 5,200 3,150 1,875 2004 10,9106 5,300 3,150 1,875 5/06/2003– 12/31/2003 11,0107 5,400 3,250 1,975 1/01/2003– 5/05/2003 7,9608 5,400 3,250 1,975 1 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,360. How to file an amendment to 2011 taxes 2 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,260. How to file an amendment to 2011 taxes 3 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. How to file an amendment to 2011 taxes 4 If you elect not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,060. How to file an amendment to 2011 taxes 5If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,160. How to file an amendment to 2011 taxes 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, or the maximum deduction is $3,260. How to file an amendment to 2011 taxes 7 If you acquired the vehicle before 5/06/03, the maximum deduction is $7,960. How to file an amendment to 2011 taxes If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. How to file an amendment to 2011 taxes 8 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. How to file an amendment to 2011 taxes Depreciation Worksheet for Passenger Automobiles You can use the following worksheet to figure your depreciation deduction using the percentage tables. How to file an amendment to 2011 taxes Then use the information from this worksheet to prepare Form 4562. How to file an amendment to 2011 taxes Depreciation Worksheet for Passenger Automobiles   Part I   1. How to file an amendment to 2011 taxes MACRS system (GDS or ADS)     2. How to file an amendment to 2011 taxes Property class     3. How to file an amendment to 2011 taxes Date placed in service     4. How to file an amendment to 2011 taxes Recovery period     5. How to file an amendment to 2011 taxes Method and convention     6. How to file an amendment to 2011 taxes Depreciation rate (from tables)     7. How to file an amendment to 2011 taxes Maximum depreciation deduction for this year from the appropriate table       8. How to file an amendment to 2011 taxes Business/investment-use percentage       9. How to file an amendment to 2011 taxes Multiply line 7 by line 8. How to file an amendment to 2011 taxes This is your adjusted maximum depreciation deduction       10. How to file an amendment to 2011 taxes Section 179 deduction claimed this year (not more than line 9). How to file an amendment to 2011 taxes Enter -0- if this is not the year you placed the car in service. How to file an amendment to 2011 taxes         Note. How to file an amendment to 2011 taxes  1) If line 10 is equal to line 9, stop here. How to file an amendment to 2011 taxes Your combined section 179 and depreciation deduction (including your special depreciation allowance) is limited to the amount on line 9. How to file an amendment to 2011 taxes  2) If line 10 is less than line 9, complete Part II. How to file an amendment to 2011 taxes   Part II   11. How to file an amendment to 2011 taxes Subtract line 10 from line 9. How to file an amendment to 2011 taxes This is the limit on the amount you can deduct for depreciation (including any special depreciation allowance )       12. How to file an amendment to 2011 taxes Cost or other basis (reduced by any alternative motor vehicle credit 1or credit for electric vehicles 2)       13. How to file an amendment to 2011 taxes Multiply line 12 by line 8. How to file an amendment to 2011 taxes This is your business/investment cost       14. How to file an amendment to 2011 taxes Section 179 deduction claimed in the year you placed the car in service       15. How to file an amendment to 2011 taxes Subtract line 14 from line 13. How to file an amendment to 2011 taxes This is your tentative basis for depreciation       16. How to file an amendment to 2011 taxes Multiply line 15 by . How to file an amendment to 2011 taxes 50 if the 50% special depreciation allowance applies. How to file an amendment to 2011 taxes This is your special depreciation allowance. How to file an amendment to 2011 taxes Enter -0- if this is not the year you placed the car in service, the car is not qualified property, or you elected not to claim a special depreciation allowance       Note 1) If line 16 is equal to line 11, stop here. How to file an amendment to 2011 taxes Your depreciation deduction (including your special depreciation allowance) is limited to the amount on line 11. How to file an amendment to 2011 taxes  2) If line 16 is less than line 11, complete Part III. How to file an amendment to 2011 taxes   Part III   17. How to file an amendment to 2011 taxes Subtract line 16 from 11. How to file an amendment to 2011 taxes This is the limit on the amount you can deduct for MACRS depreciation       18. How to file an amendment to 2011 taxes Subtract line 16 from line 15. How to file an amendment to 2011 taxes This is your basis for depreciation. How to file an amendment to 2011 taxes       19. How to file an amendment to 2011 taxes Multiply line 18 by line 6. How to file an amendment to 2011 taxes This is your tentative MACRS depreciation deduction. How to file an amendment to 2011 taxes       20. How to file an amendment to 2011 taxes Enter the lesser of line 17 or line 19. How to file an amendment to 2011 taxes This is your MACRS depreciation deduction. How to file an amendment to 2011 taxes     1 When figuring the amount to enter on line 12, do not reduce your cost or other basis by any section 179 deduction you claimed for your car. How to file an amendment to 2011 taxes 2 Reduce the basis by the lesser of $4,000 or 10% of the cost of the vehicle even if the credit is less than that amount. How to file an amendment to 2011 taxes             Deductions After the Recovery Period If the depreciation deductions for your automobile are reduced under the passenger automobile limits, you will have unrecovered basis in your automobile at the end of the recovery period. How to file an amendment to 2011 taxes If you continue to use the automobile for business, you can deduct that unrecovered basis after the recovery period ends. How to file an amendment to 2011 taxes You can claim a depreciation deduction in each succeeding tax year until you recover your full basis in the car. How to file an amendment to 2011 taxes The maximum amount you can deduct each year is determined by the date you placed the car in service and your business/investment-use percentage. How to file an amendment to 2011 taxes See Maximum Depreciation Deduction , earlier. How to file an amendment to 2011 taxes Unrecovered basis is the cost or other basis of the passenger automobile reduced by any clean-fuel vehicle deduction, electric vehicle credit, depreciation, and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use and the passenger automobile limits had not applied. How to file an amendment to 2011 taxes You cannot claim a depreciation deduction for listed property other than passenger automobiles after the recovery period ends. How to file an amendment to 2011 taxes There is no unrecovered basis at the end of the recovery period because you are considered to have used this property 100% for business and investment purposes during all of the recovery period. How to file an amendment to 2011 taxes Example. How to file an amendment to 2011 taxes In May 2007, you bought and placed in service a car costing $31,500. How to file an amendment to 2011 taxes The car was 5-year property under GDS (MACRS). How to file an amendment to 2011 taxes You did not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. How to file an amendment to 2011 taxes You used the car exclusively for business during the recovery period (2007 through 2012). How to file an amendment to 2011 taxes You figured your depreciation as shown below. How to file an amendment to 2011 taxes Year Percentage Amount Limit   Allowed 2007 20. How to file an amendment to 2011 taxes 0% $6,300 $2,960   $2,960 2008 32. How to file an amendment to 2011 taxes 0 10,080 4,800   4,800 2009 19. How to file an amendment to 2011 taxes 2 6,048 2,850   2,850 2010 11. How to file an amendment to 2011 taxes 52 3,629 1,675   1,675 2011 11. How to file an amendment to 2011 taxes 52 3,629 1,675   1,675 2012 5. How to file an amendment to 2011 taxes 76 1,814 1,675   1,675 Total   $15,635 At the end of 2012, you had an unrecovered basis of $15,865 ($31,500 − $15,635). How to file an amendment to 2011 taxes If in 2013 and later years you continue to use the car 100% for business, you can deduct each year the lesser of $1,675 or your remaining unrecovered basis. How to file an amendment to 2011 taxes If your business use of the car had been less than 100% during any year, your depreciation deduction would have been less than the maximum amount allowable for that year. How to file an amendment to 2011 taxes However, in figuring your unrecovered basis in the car, you would still reduce your basis by the maximum amount allowable as if the business use had been 100%. How to file an amendment to 2011 taxes For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $9,519 ($15,865 × 60%), but you still would have to reduce your basis by $15,865 to determine your unrecovered basis. How to file an amendment to 2011 taxes Deductions For Passenger Automobiles Acquired in a Trade-in If you acquire a passenger automobile in a trade-in, depreciate the carryover basis separately as if the trade-in did not occur. How to file an amendment to 2011 taxes Depreciate the part of the new automobile's basis that exceeds its carryover basis (excess basis) as if it were newly placed in service property. How to file an amendment to 2011 taxes This excess basis is the additional cash paid for the new automobile in the trade-in. How to file an amendment to 2011 taxes The depreciation figured for the two components of the basis (carryover basis and excess basis) is subject to a single passenger automobile limit. How to file an amendment to 2011 taxes Special rules apply in determining the passenger automobile limits. How to file an amendment to 2011 taxes These rules and examples are discussed in section 1. How to file an amendment to 2011 taxes 168(i)-6(d)(3) of the regulations. How to file an amendment to 2011 taxes Instead of figuring depreciation for the carryover basis and the excess basis separately, you can elect to treat the old automobile as disposed of and both of the basis components for the new automobile as if placed in service at the time of the trade-in. How to file an amendment to 2011 taxes For more information, including how to make this election, see Election out under Property Acquired in a Like-kind Exchange or Involuntary Conversion in chapter 4 and sections 1. How to file an amendment to 2011 taxes 168(i)-6(i) and 1. How to file an amendment to 2011 taxes 168(i)-6(j) of the regulations. How to file an amendment to 2011 taxes What Records Must Be Kept? You cannot take any depreciation or section 179 deduction for the use of listed property unless you can prove your business/investment use with adequate records or with sufficient evidence to support your own statements. How to file an amendment to 2011 taxes For listed property, you must keep records for as long as any recapture can still occur. How to file an amendment to 2011 taxes Recapture can occur in any tax year of the recovery period. How to file an amendment to 2011 taxes Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. How to file an amendment to 2011 taxes You do not have to record information in an account book, diary, or similar record if the information is already shown on the receipt. How to file an amendment to 2011 taxes However, your records should back up your receipts in an orderly manner. How to file an amendment to 2011 taxes Elements of expenditure or use. How to file an amendment to 2011 taxes   Your records or other documentary evidence must support all the following. How to file an amendment to 2011 taxes The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses. How to file an amendment to 2011 taxes The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year. How to file an amendment to 2011 taxes The date of the expenditure or use. How to file an amendment to 2011 taxes The business or investment purpose for the expenditure or use. How to file an amendment to 2011 taxes   Written documents of your expenditure or use are generally better evidence than oral statements alone. How to file an amendment to 2011 taxes You do not have to keep a daily log. How to file an amendment to 2011 taxes However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time of the expenditure or use and backed up by other documents is preferable to a statement you prepare later. How to file an amendment to 2011 taxes Timeliness. How to file an amendment to 2011 taxes   You must record the elements of an expenditure or use at the time you have full knowledge of the elements. How to file an amendment to 2011 taxes An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use generally is considered a timely record if, in the regular course of business: The statement is given by an employee to the employer, or The statement is given by an independent contractor to the client or customer. How to file an amendment to 2011 taxes   For example, a log maintained on a weekly basis, that accounts for use during the week, will be considered a record made at or near the time of use. How to file an amendment to 2011 taxes Business purpose supported. How to file an amendment to 2011 taxes   Generally, an adequate record of business purpose must be in the form of a written statement. How to file an amendment to 2011 taxes However, the amount of detail necessary to establish a business purpose depends on the facts and circumstances of each case. How to file an amendment to 2011 taxes A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. How to file an amendment to 2011 taxes For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. How to file an amendment to 2011 taxes Business use supported. How to file an amendment to 2011 taxes   An adequate record contains enough information on each element of every business or investment use. How to file an amendment to 2011 taxes The amount of detail required to support the use depends on the facts and circumstances. How to file an amendment to 2011 taxes For example, a taxpayer who uses a truck for both business and personal purposes and whose only business use of the truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. How to file an amendment to 2011 taxes   Although you generally must prepare an adequate written record, you can prepare a record of the business use of listed property in a computer memory device that uses a logging program. How to file an amendment to 2011 taxes Separate or combined expenditures or uses. How to file an amendment to 2011 taxes   Each use by you normally is considered a separate use. How to file an amendment to 2011 taxes However, you can combine repeated uses as a single item. How to file an amendment to 2011 taxes   Record each expenditure as a separate item. How to file an amendment to 2011 taxes Do not combine it with other expenditures. How to file an amendment to 2011 taxes If you choose, however, you can combine amounts you spent for the use of listed property during a tax year, such as for gasoline or automobile repairs. How to file an amendment to 2011 taxes If you combine these expenses, you do not need to support the business purpose of each expense. How to file an amendment to 2011 taxes Instead, you can divide the expenses based on the total business use of the listed property. How to file an amendment to 2011 taxes   You can account for uses that can be considered part of a single use, such as a round trip or uninterrupted business use, by a single record. How to file an amendment to 2011 taxes For example, you can account for the use of a truck to make deliveries at several locations that begin and end at the business premises and can include a stop at the business in between deliveries by a single record of miles driven. How to file an amendment to 2011 taxes You can account for the use of a passenger automobile by a salesperson for a business trip away from home over a period of time by a single record of miles traveled. How to file an amendment to 2011 taxes Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. How to file an amendment to 2011 taxes Confidential information. How to file an amendment to 2011 taxes   If any of the information on the elements of an expenditure or use is confidential, you do not need to include it in the account book or similar record if you record it at or near the time of the expenditure or use. How to file an amendment to 2011 taxes You must keep it elsewhere and make it available as support to the IRS director for your area on request. How to file an amendment to 2011 taxes Substantial compliance. How to file an amendment to 2011 taxes   If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the satisfaction of the IRS director for your area, you can establish this element by any evidence the IRS director for your area deems adequate. How to file an amendment to 2011 taxes   If you fail to establish to the satisfaction of the IRS director for your area that you have substantially complied with the adequate records requirement for an element of an expenditure or use, you must establish the element as follows. How to file an amendment to 2011 taxes By your own oral or written statement containing detailed information as to the element. How to file an amendment to 2011 taxes By other evidence sufficient to establish the element. How to file an amendment to 2011 taxes   If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct evidence, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. How to file an amendment to 2011 taxes If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. How to file an amendment to 2011 taxes Sampling. How to file an amendment to 2011 taxes   You can maintain an adequate record for part of a tax year and use that record to support your business and investment use of listed property for the entire tax year if it can be shown by other evidence that the periods for which you maintain an adequate record are representative of the use throughout the year. How to file an amendment to 2011 taxes Example 1. How to file an amendment to 2011 taxes Denise Williams, a sole proprietor and calendar year taxpayer, operates an interior decorating business out of her home. How to file an amendment to 2011 taxes She uses her automobile for local business visits to the homes or offices of clients, for meetings with suppliers and subcontractors, and to pick up and deliver items to clients. How to file an amendment to 2011 taxes There is no other business use of the automobile, but she and family members also use it for personal purposes. How to file an amendment to 2011 taxes She maintains adequate records for the first 3 months of the year showing that 75% of the automobile use was for business. How to file an amendment to 2011 taxes Subcontractor invoices and paid bills show that her business continued at approximately the same rate for the rest of the year. How to file an amendment to 2011 taxes If there is no change in circumstances, such as the purchase of a second car for exclusive use in her business, the determination that her combined business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. How to file an amendment to 2011 taxes Example 2. How to file an amendment to 2011 taxes Assume the same facts as in Example 1, except that Denise maintains adequate records during the first week of every month showing that 75% of her use of the automobile is for business. How to file an amendment to 2011 taxes Her business invoices show that her business continued at the same rate during the later weeks of each month so that her weekly records are representative of the automobile's business use throughout the month. How to file an amendment to 2011 taxes The determination that her business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. How to file an amendment to 2011 taxes Example 3. How to file an amendment to 2011 taxes Bill Baker, a sole proprietor and calendar year taxpayer, is a salesman in a large metropolitan area for a company that manufactures household products. How to file an amendment to 2011 taxes For the first 3 weeks of each month, he occasionally uses his own automobile for business travel within the metropolitan area. How to file an amendment to 2011 taxes During these weeks, his business use of the automobile does not follow a consistent pattern. How to file an amendment to 2011 taxes During the fourth week of each month, he delivers all business orders taken during the previous month. How to file an amendment to 2011 taxes The business use of his automobile, as supported by adequate records, is 70% of its total use during that fourth week. How to file an amendment to 2011 taxes The determination based on the record maintained during the fourth week of the month that his business/investment use of the automobile for the tax year is 70% does not rest on sufficient supporting evidence because his use during that week is not representative of use during other periods. How to file an amendment to 2011 taxes Loss of records. How to file an amendment to 2011 taxes   When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. How to file an amendment to 2011 taxes How Is Listed Property Information Reported? You must provide the information about your listed property requested in Part V of Form 4562, Section A, if you claim either of the following deductions. How to file an amendment to 2011 taxes Any deduction for a vehicle. How to file an amendment to 2011 taxes A depreciation deduction for any other listed property. How to file an amendment to 2011 taxes If you claim any deduction for a vehicle, you also must provide the information requested in Section B. How to file an amendment to 2011 taxes If you provide the vehicle for your employee's use, the employee must give you this information. How to file an amendment to 2011 taxes If you provide any vehicle for use by an employee, you must first answer the questions in Section C to see if you meet an exception to completing Section B for that vehicle. How to file an amendment to 2011 taxes Vehicles used by your employees. How to file an amendment to 2011 taxes   You do not have to complete Section B, Part V, for vehicles used by your employees who are not more-than-5% owners or related persons if you meet at least one of the following requirements. How to file an amendment to 2011 taxes You maintain a written policy statement that prohibits one of the following uses of the vehicles. How to file an amendment to 2011 taxes All personal use including commuting. How to file an amendment to 2011 taxes Personal use, other than commuting, by employees who are not officers, directors, or 1%-or-more owners. How to file an amendment to 2011 taxes You treat all use of the vehicles by your employees as personal use. How to file an amendment to 2011 taxes You provide more than five vehicles for use by your employees, and you keep in your records the information on their use given to you by the employees. How to file an amendment to 2011 taxes For demonstrator automobiles provided to full-time salespersons, you maintain a written policy statement that limits the total mileage outside the salesperson's normal working hours and prohibits use of the automobile by anyone else, for vacation trips, or to store personal possessions. How to file an amendment to 2011 taxes Exceptions. How to file an amendment to 2011 taxes   If you file Form 2106, 2106-EZ, or Schedule C-EZ (Form 1040), and you are not required to file Form 4562, report information about listed property on that form and not on Form 4562. How to file an amendment to 2011 taxes Also, if you file Schedule C (Form 1040) and are claiming the standard mileage rate or actual vehicle expenses (except depreciation) and you are not required to file Form 4562 for any other reason, report vehicle information in Part IV of Schedule C and not on Form 4562. How to file an amendment to 2011 taxes Prev  Up  Next   Home   More Online Publications

Topic 515 - Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas)

Generally, you may deduct casualty and theft losses relating to your home, household items and vehicles on your federal income tax return. You may not deduct casualty and theft losses covered by insurance unless you file a timely claim for reimbursement, and you reduce the loss by the amount of any reimbursement or expected reimbursement.

A casualty loss can result from the damage, destruction or loss of your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption. A casualty does not include normal wear and tear or progressive deterioration.

A theft is the taking and removing of money or property with the intent to deprive the owner of it. The taking must be illegal under the law of the state where it occurred and it must have been done with criminal intent.

If your property is personal-use property or is not completely destroyed, the amount of your casualty loss is the lesser of:

  • The adjusted basis of your property, or
  • The decrease in fair market value of your property as a result of the casualty

The amount of your theft loss is generally the adjusted basis of your property because the fair market value of your property immediately after the theft is considered to be zero.

If your property is business or income-producing property, such as rental property, and is completely destroyed, then the amount of your loss is your adjusted basis.

The loss, regardless of whether it is a casualty or theft loss, must be reduced by any salvage value and by any insurance or other reimbursement you receive or expect to receive. The adjusted basis of your property is usually your cost, increased or decreased by certain events such as improvements or depreciation. For more information about the basis of property, refer to Topic 703, Publication 547, Casualties, Disasters, and Thefts, and Publication 551, Basis of Assets. You may determine the decrease in fair market value by appraisal, or if certain conditions are met, by the cost of repairing the property. For more information, refer to Publication 547.

Individuals are required to claim their casualty and theft losses as an itemized deduction on Form 1040, Schedule A (PDF) (or Form 1040NR, Schedule A (PDF), if you are a nonresident alien). For property held by you for personal use, once you have subtracted any salvage value and any insurance or other reimbursement, you must subtract $100 from each casualty or theft event that occurred during the year. Then add up all those amounts and subtract 10% of your adjusted gross income from that total to calculate your allowable casualty and theft losses for the year.

Casualty and theft losses are reported on Form 4684 (PDF), Casualties and Thefts. Section A is used for personal-use property, and Section B is used for business or income-producing property. If personal-use property was damaged, destroyed or stolen, you may wish to refer to Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property). For losses involving business-use property, refer to Publication 584-B (PDF), Business Casualty, Disaster, and Theft Loss Workbook.

Casualty losses are generally deductible in the year the casualty occurred. However, if you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to treat the loss as having occurred in the year immediately preceding the tax year in which the disaster happened, and you can deduct the loss on your return or amended return for that preceding tax year. Review Disaster Assistance and Emergency Relief for Individuals and Businesses on IRS.gov, for information regarding timeframes and additional information to your specific qualifying event.

Theft losses are generally deductible in the year you discover the property was stolen unless you have a reasonable prospect of recovery through a claim for reimbursement. In that case, no deduction is available until the taxable year in which it can be determined with reasonable certainty whether or not such reimbursement will be received.

Special rules may apply to theft losses from Ponzi-type investment schemes. For more information, see the Form 4684 (PDF) and the Form 4684 Instructions (PDF), Casualties and Thefts. Additionally, review Help for Victims of Ponzi Investment Schemes on IRS.gov.

If your loss deduction is more than your income, you may have a net operating loss. You do not have to be in business to have a net operating loss from a casualty. For more information, refer to Publication 536, Net Operating Losses for Individuals, Estates, and Trusts.

Page Last Reviewed or Updated: December 12, 2013

The How To File An Amendment To 2011 Taxes

How to file an amendment to 2011 taxes Index A Alternative annuity option How to report, How to report. How to file an amendment to 2011 taxes Lump-sum payment, Alternative Annuity Option Annual leave, Annual leave. How to file an amendment to 2011 taxes Annuity Starting date, Annuity starting date. How to file an amendment to 2011 taxes Statement, Annuity statement. How to file an amendment to 2011 taxes With survivor benefit, CSRS or FERS Survivor Annuity Without survivor benefit, Choosing a survivor annuity after retirement. How to file an amendment to 2011 taxes Assistance (see Tax help) B Benefits, how to report, How To Report Benefits C Child's temporary annuity, Surviving spouse with child. How to file an amendment to 2011 taxes Community property laws, Community property laws. How to file an amendment to 2011 taxes Contributions, refund of, Refund of Contributions Cost (contributions to retirement plan), Your cost. How to file an amendment to 2011 taxes Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, FERS Death Benefit Deduction for estate tax, Income Tax Deduction for Estate Tax Paid Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled Disabled child, Disabled child. How to file an amendment to 2011 taxes Distributions Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). How to file an amendment to 2011 taxes Withholding from TSP payments, Withholding from certain lump-sum payments. How to file an amendment to 2011 taxes E Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. How to file an amendment to 2011 taxes F Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA). How to file an amendment to 2011 taxes Filing requirements, Filing Requirements Form 1099-R, Withholding from Thrift Savings Plan payments. How to file an amendment to 2011 taxes CSA 1099R, Form CSA 1099R. How to file an amendment to 2011 taxes CSF 1099R, Form CSF 1099R. How to file an amendment to 2011 taxes W-4P-A, Withholding certificate. How to file an amendment to 2011 taxes Free tax services, Free help with your tax return. How to file an amendment to 2011 taxes G General Rule, General Rule, General Rule. How to file an amendment to 2011 taxes Gift tax, Federal Gift Tax H Help (see Tax help) I Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid Income tax withholding, Tax Withholding and Estimated Tax, Withholding. How to file an amendment to 2011 taxes L Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment Lump-sum payment Alternative annuity option, Alternative Annuity Option Installments, Lump-sum payment in installments. How to file an amendment to 2011 taxes Withholding, Withholding from certain lump-sum payments. How to file an amendment to 2011 taxes M Mandatory retirement age, Mandatory retirement age. How to file an amendment to 2011 taxes Marital deduction, Marital deduction. How to file an amendment to 2011 taxes Minimum retirement age, Minimum retirement age. How to file an amendment to 2011 taxes N Nonresident alien retiree, Nonresident Aliens P Permanently and totally disabled, Permanently and totally disabled. How to file an amendment to 2011 taxes Physician's statement, Physician's statement. How to file an amendment to 2011 taxes Public safety officers Dependents, Dependents of public safety officers. How to file an amendment to 2011 taxes Insurance premiums, Distributions Used To Pay Insurance Premiums for Public Safety Officers Survivors, Survivors of Slain Public Safety Officers Publications (see Tax help) Q Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). How to file an amendment to 2011 taxes R Reemployment after retirement, Reemployment After Retirement Refund of contributions, Refund of Contributions Retirees, rules for, Part II Rules for Retirees Retirement during the past year, Retirement During the Past Year Rollovers Nonspouse beneficiary, Rollovers by nonspouse beneficiary. How to file an amendment to 2011 taxes Rollover rules, Rollover Rules To Roth IRAs, Rollovers to Roth IRAs Roth Thrift Savings Plan, Roth TSP balance. How to file an amendment to 2011 taxes S Simplified Method, Simplified Method, Simplified Method. How to file an amendment to 2011 taxes Substantial gainful activity, Permanently and totally disabled. How to file an amendment to 2011 taxes Survivor annuity, Choosing a survivor annuity after retirement. How to file an amendment to 2011 taxes , CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity Survivors of federal employees, Part IV Rules for Survivors of Federal Employees Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees T Tax help, How To Get Tax Help Thrift Savings Plan, Thrift Savings Plan. How to file an amendment to 2011 taxes , Thrift Savings Plan Roth option, Roth TSP balance. How to file an amendment to 2011 taxes TTY/TDD information, How To Get Tax Help U Uniformed services Thrift Savings Plan, Reminders Unused annual leave, Payment for unused annual leave. How to file an amendment to 2011 taxes V Voluntary contributions, Voluntary contributions. How to file an amendment to 2011 taxes , Voluntary contributions. How to file an amendment to 2011 taxes , Voluntary Contributions W Withholding certificate, Withholding certificate. How to file an amendment to 2011 taxes Withholding of income tax, Tax Withholding and Estimated Tax, Withholding. How to file an amendment to 2011 taxes Worksheets Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity. How to file an amendment to 2011 taxes Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment Nonresident alien retiree, Nonresident Aliens Simplified Method, Worksheet A. How to file an amendment to 2011 taxes Simplified Method Prev  Up     Home   More Online Publications